PRADHA: 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.
PRADHA
Largest movements
- Cash +€39,773
up €39,773 (+37.7%), from €105,465 to €145,238
mainly Trade debts (+€28,941) and Net result for the year (+€26,235)
- Receivables within one year +€34,884
up €34,884 (+34.9%), from €99,842 to €134,726
of which Trade receivables: +€26,083
- Intangible fixed assets -€6,000
down €6,000 (-57.1%), from €10,500 to €4,500
- Tangible fixed assets -€4,493
down €4,493 (-22.8%), from €19,740 to €15,247
of which Furniture and vehicles: -€4,936
- Trade debts +€28,941
up €28,941 (+93.2%), from €31,045 to €59,986
- Profit (loss) carried forward +€26,235
up €26,235 (+15.9%), from €165,048 to €191,282
- Tax, wage and social debts +€11,820
up €11,820 (+47.7%), from €24,773 to €36,594
of which Remuneration and social security: +€6,493
- Staff costs +€44,361
up €44,361 (+66.8%), from €66,419 to €110,780
- Gross operating margin -€20,338
down €20,338 (-10.7%), from €189,206 to €168,868
- Taxes -€18,699
down €18,699 (-72.0%), from €25,974 to €7,275
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.
Cash bridge derived
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 | €243,047 | €307,862 | +€64,815 | +26.7% |
| Fixed assets | 21/28 | €30,240 | €19,747 | -€10,493 | -34.7% |
| Intangible fixed assets | 21 | €10,500 | €4,500 | -€6,000 | -57.1% |
| Tangible fixed assets | 22/27 | €19,740 | €15,247 | -€4,493 | -22.8% |
| Plant, machinery and equipment | 23 | €9,220 | €10,623 | +€1,403 | +15.2% |
| Furniture and vehicles | 24 | €6,340 | €1,405 | -€4,936 | -77.8% |
| Other tangible fixed assets | 26 | €4,180 | €3,220 | -€960 | -23.0% |
| Current assets | 29/58 | €212,807 | €288,114 | +€75,308 | +35.4% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €99,842 | €134,726 | +€34,884 | +34.9% |
| Trade receivables | 40 | €36,068 | €62,151 | +€26,083 | +72.3% |
| Other amounts receivable | 41 | €63,774 | €72,575 | +€8,801 | +13.8% |
| Cash at bank and in hand | 54/58 | €105,465 | €145,238 | +€39,773 | +37.7% |
| Deferred charges and accrued income | 490/1 | - | €651 | +€651 | |
| Total equity and liabilities | 10/49 | €243,047 | €307,862 | +€64,815 | +26.7% |
| Equity | 10/15 | €185,048 | €211,282 | +€26,235 | +14.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,048 | €191,282 | +€26,235 | +15.9% |
| Amounts payable | 17/49 | €57,999 | €96,580 | +€38,580 | +66.5% |
| Amounts payable within one year | 42/48 | €55,819 | €96,580 | +€40,761 | +73.0% |
| Trade debts | 44 | €31,045 | €59,986 | +€28,941 | +93.2% |
| Suppliers | 440/4 | €31,045 | €59,986 | +€28,941 | +93.2% |
| Taxes, remuneration and social security | 45 | €24,773 | €36,594 | +€11,820 | +47.7% |
| Taxes | 450/3 | €17,722 | €23,049 | +€5,327 | +30.1% |
| Remuneration and social security | 454/9 | €7,051 | €13,545 | +€6,493 | +92.1% |
| Accrued charges and deferred income | 492/3 | €2,181 | - | -€2,181 | |
| Remuneration, social security and pensions | 62 | €66,419 | €110,780 | +€44,361 | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,150 | €17,657 | +€1,507 | +9.3% |
| Other operating charges | 640/8 | €3,819 | €2,030 | -€1,789 | -46.8% |
| Gross operating margin | 9900 | €189,206 | €168,868 | -€20,338 | -10.7% |
| Operating profit (loss) | 9901 | €102,818 | €38,401 | -€64,418 | -62.7% |
| Financial income | 75/76B | €260 | €1,194 | +€935 | +359.7% |
| Recurring financial income | 75 | €260 | €1,194 | +€935 | +359.7% |
| Financial charges | 65/66B | €6,239 | €6,086 | -€153 | -2.5% |
| Recurring financial charges | 65 | €6,239 | €6,086 | -€153 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €96,839 | €33,510 | -€63,330 | -65.4% |
| Income taxes | 67/77 | €25,974 | €7,275 | -€18,699 | -72.0% |
| Profit (loss) for the period | 9904 | €70,865 | €26,235 | -€44,630 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,865 | €26,235 | -€44,630 | -63.0% |
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 10 October 2026 via checked.be.