PRAEMONEO: 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.
PRAEMONEO
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Deferred charges and accrued income +€18,152
up €18,152 (+302.0%), from €6,010 to €24,161
- Receivables within one year +€17,802
up €17,802 (+45.9%), from €38,756 to €56,559
of which Other amounts receivable: +€15,930
- Tangible fixed assets -€10,973
down €10,973 (-29.7%), from €36,899 to €25,926
of which Furniture and vehicles: -€9,236
- Receivables after one year +€9,373
up €9,373 (+7.7%), from €122,500 to €131,873
- Trade debts +€66,694
up €66,694 (+650.4%), from €10,255 to €76,949
- Reserves +€54,183
up €54,183 (+115.5%), from €46,924 to €101,106
- Tax, wage and social debts +€32,189
up €32,189 (+167.7%), from €19,196 to €51,385
of which Taxes: +€34,627
- Gross operating margin +€67,945
up €67,945 (+79.2%), from €85,789 to €153,734
- Taxes +€23,719
up €23,719 (+363.9%), from €6,518 to €30,238
- Depreciation -€3,795
down €3,795 (-25.7%), from €14,768 to €10,973
- Staff costs +€3,345
up €3,345 (+5.6%), from €59,205 to €62,550
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 | €228,283 | €382,837 | +€154,554 | +67.7% |
| Fixed assets | 21/28 | €43,899 | €32,926 | -€10,973 | -25.0% |
| Tangible fixed assets | 22/27 | €36,899 | €25,926 | -€10,973 | -29.7% |
| Plant, machinery and equipment | 23 | €372 | - | -€372 | |
| Furniture and vehicles | 24 | €30,123 | €20,887 | -€9,236 | -30.7% |
| Other tangible fixed assets | 26 | €6,405 | €5,040 | -€1,365 | -21.3% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €184,383 | €349,910 | +€165,527 | +89.8% |
| Amounts receivable after more than one year | 29 | €122,500 | €131,873 | +€9,373 | +7.7% |
| Other amounts receivable | 291 | €122,500 | €131,873 | +€9,373 | +7.7% |
| Amounts receivable within one year | 40/41 | €38,756 | €56,559 | +€17,802 | +45.9% |
| Trade receivables | 40 | €13,560 | €15,433 | +€1,873 | +13.8% |
| Other amounts receivable | 41 | €25,196 | €41,126 | +€15,930 | +63.2% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €17,117 | €17,318 | +€200 | +1.2% |
| Deferred charges and accrued income | 490/1 | €6,010 | €24,161 | +€18,152 | +302.0% |
| Total equity and liabilities | 10/49 | €228,283 | €382,837 | +€154,554 | +67.7% |
| Equity | 10/15 | €196,761 | €250,944 | +€54,183 | +27.5% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €46,924 | €101,106 | +€54,183 | +115.5% |
| Distributable reserves | 133 | €46,924 | €101,106 | +€54,183 | +115.5% |
| Profit (loss) carried forward | 14 | -€75,163 | -€75,163 | = | 0.0% |
| Amounts payable | 17/49 | €31,521 | €131,893 | +€100,372 | +318.4% |
| Amounts payable within one year | 42/48 | €31,521 | €131,893 | +€100,372 | +318.4% |
| Trade debts | 44 | €10,255 | €76,949 | +€66,694 | +650.4% |
| Suppliers | 440/4 | €10,255 | €76,949 | +€66,694 | +650.4% |
| Taxes, remuneration and social security | 45 | €19,196 | €51,385 | +€32,189 | +167.7% |
| Taxes | 450/3 | €7,004 | €41,631 | +€34,627 | +494.4% |
| Remuneration and social security | 454/9 | €12,193 | €9,754 | -€2,438 | -20.0% |
| Other amounts payable | 47/48 | €2,071 | €3,559 | +€1,489 | +71.9% |
| Remuneration, social security and pensions | 62 | €59,205 | €62,550 | +€3,345 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,768 | €10,973 | -€3,795 | -25.7% |
| Other operating charges | 640/8 | €812 | €552 | -€260 | -32.0% |
| Gross operating margin | 9900 | €85,789 | €153,734 | +€67,945 | +79.2% |
| Operating profit (loss) | 9901 | €11,003 | €79,658 | +€68,655 | +623.9% |
| Financial income | 75/76B | €3,869 | €4,909 | +€1,039 | +26.9% |
| Recurring financial income | 75 | €3,869 | €4,909 | +€1,039 | +26.9% |
| Financial charges | 65/66B | €55 | €147 | +€92 | +166.7% |
| Recurring financial charges | 65 | €55 | €147 | +€92 | +166.7% |
| Profit (loss) for the period before taxes | 9903 | €14,818 | €84,420 | +€69,602 | +469.7% |
| Income taxes | 67/77 | €6,518 | €30,238 | +€23,719 | +363.9% |
| Profit (loss) for the period | 9904 | €8,299 | €54,183 | +€45,883 | +552.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,299 | €54,183 | +€45,883 | +552.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.