PRACYVA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PRACYVA
Largest movements
- Receivables within one year +€749
up €749 (+13.3%), from €5,644 to €6,393
- Cash +€110
up €110 (+161%), from €68 to €178
mainly Trade debts (+€4,714) and Other debts (+€200)
- Trade debts +€4,714
up €4,714 (+301%), from €1,564 to €6,278
- Profit (loss) carried forward -€4,056
down €4,056 (-87.2%), from -€4,652 to -€8,707
- Other debts +€200
up €200 (+5.3%), from €3,800 to €4,000
- Gross operating margin -€540
down €540 (-17.9%), from -€3,025 to -€3,565
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,712 | €6,570 | +€858 | +15.0% |
| Current assets | 29/58 | €5,712 | €6,570 | +€858 | +15.0% |
| Amounts receivable within one year | 40/41 | €5,644 | €6,393 | +€749 | +13.3% |
| Other amounts receivable | 41 | €5,644 | €6,393 | +€749 | +13.3% |
| Cash at bank and in hand | 54/58 | €68 | €178 | +€110 | +161% |
| Total equity and liabilities | 10/49 | €5,712 | €6,570 | +€858 | +15.0% |
| Equity | 10/15 | €348 | -€3,707 | -€4,056 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,652 | -€8,707 | -€4,056 | -87.2% |
| Amounts payable | 17/49 | €5,364 | €10,278 | +€4,914 | +91.6% |
| Amounts payable within one year | 42/48 | €5,364 | €10,278 | +€4,914 | +91.6% |
| Trade debts | 44 | €1,564 | €6,278 | +€4,714 | +301% |
| Suppliers | 440/4 | €1,564 | €6,278 | +€4,714 | +301% |
| Other amounts payable | 47/48 | €3,800 | €4,000 | +€200 | +5.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,025 | -€3,565 | -€540 | -17.9% |
| Operating profit (loss) | 9901 | -€3,413 | -€3,965 | -€553 | -16.2% |
| Financial charges | 65/66B | €70 | €90 | +€20 | +29.1% |
| Recurring financial charges | 65 | €70 | €90 | +€20 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,483 | -€4,056 | -€573 | -16.5% |
| Profit (loss) for the period | 9904 | -€3,483 | -€4,056 | -€573 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,483 | -€4,056 | -€573 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.