PRAGMA AUDIT: 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.
PRAGMA AUDIT
Largest movements
- Cash -€62,840
down €62,840 (-27.2%), from €230,919 to €168,080
mainly Contributions, distributions and other (-€88,000) and Trade debts (-€54,269)
- Tangible fixed assets -€4,553
down €4,553 (-28.1%), from €16,220 to €11,667
- Trade debts -€54,269
down €54,269 (-25.7%), from €211,410 to €157,141
- Other debts -€7,987
down €7,987 (-8.3%), from €96,083 to €88,096
- Tax, wage and social debts -€7,005
down €7,005 (-12.5%), from €55,924 to €48,919
- Gross operating margin -€8,490
down €8,490 (-6.2%), from €137,427 to €128,937
- Taxes -€1,963
down €1,963 (-5.5%), from €35,432 to €33,469
- Financial income +€1,678
up €1,678 (+1038.2%), from €162 to €1,840
- Other operating charges +€1,631
up €1,631 (+48.8%), from €3,342 to €4,972
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 | €429,441 | €359,859 | -€69,582 | -16.2% |
| Fixed assets | 21/28 | €22,820 | €18,267 | -€4,553 | -19.9% |
| Tangible fixed assets | 22/27 | €16,220 | €11,667 | -€4,553 | -28.1% |
| Other tangible fixed assets | 26 | €16,220 | €11,667 | -€4,553 | -28.1% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €406,621 | €341,592 | -€65,029 | -16.0% |
| Amounts receivable within one year | 40/41 | €172,273 | €169,822 | -€2,451 | -1.4% |
| Trade receivables | 40 | €172,273 | €169,822 | -€2,451 | -1.4% |
| Cash at bank and in hand | 54/58 | €230,919 | €168,080 | -€62,840 | -27.2% |
| Deferred charges and accrued income | 490/1 | €3,429 | €3,690 | +€261 | +7.6% |
| Total equity and liabilities | 10/49 | €429,441 | €359,859 | -€69,582 | -16.2% |
| Equity | 10/15 | €65,322 | €64,953 | -€368 | -0.6% |
| Contributions | 10/11 | €64,708 | €64,708 | = | 0.0% |
| Profit (loss) carried forward | 14 | €614 | €245 | -€368 | -60.0% |
| Amounts payable | 17/49 | €364,120 | €294,906 | -€69,214 | -19.0% |
| Amounts payable within one year | 42/48 | €363,417 | €294,156 | -€69,261 | -19.1% |
| Trade debts | 44 | €211,410 | €157,141 | -€54,269 | -25.7% |
| Suppliers | 440/4 | €211,410 | €157,141 | -€54,269 | -25.7% |
| Taxes, remuneration and social security | 45 | €55,924 | €48,919 | -€7,005 | -12.5% |
| Taxes | 450/3 | €55,924 | €48,919 | -€7,005 | -12.5% |
| Other amounts payable | 47/48 | €96,083 | €88,096 | -€7,987 | -8.3% |
| Accrued charges and deferred income | 492/3 | €702 | €750 | +€47 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,223 | €4,553 | +€330 | +7.8% |
| Other operating charges | 640/8 | €3,342 | €4,972 | +€1,631 | +48.8% |
| Gross operating margin | 9900 | €137,427 | €128,937 | -€8,490 | -6.2% |
| Operating profit (loss) | 9901 | €129,863 | €119,413 | -€10,450 | -8.0% |
| Financial income | 75/76B | €162 | €1,840 | +€1,678 | +1038.2% |
| Recurring financial income | 75 | €162 | €1,840 | +€1,678 | +1038.2% |
| Financial charges | 65/66B | €132 | €152 | +€20 | +15.4% |
| Recurring financial charges | 65 | €132 | €152 | +€20 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €129,893 | €121,101 | -€8,792 | -6.8% |
| Income taxes | 67/77 | €35,432 | €33,469 | -€1,963 | -5.5% |
| Profit (loss) for the period | 9904 | €94,461 | €87,632 | -€6,829 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €94,461 | €87,632 | -€6,829 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.