PRAGMA CONCEPT SCRL: 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 CONCEPT SCRL
Largest movements
- Cash -€3,862
down €3,862 (-81.7%), from €4,725 to €863
mainly Contributions, distributions and other (-€8,000) and Receivables within one year (-€3,599)
- Receivables within one year +€3,599
up €3,599 (+11.1%), from €32,464 to €36,063
of which Trade receivables: +€2,252
- Tangible fixed assets -€559
down €559 (-91.7%), from €610 to €51
- Trade debts -€2,664
down €2,664 (-69.4%), from €3,840 to €1,177
- Other debts +€2,000
up €2,000 (+25.0%), from €8,000 to €10,000
- Profit (loss) carried forward -€1,097
down €1,097 (-10.5%), from €10,472 to €9,376
- Tax, wage and social debts +€1,088
up €1,088 (+347%), from €313 to €1,401
- Gross operating margin +€1,145
up €1,145 (+12.8%), from €8,927 to €10,072
- Other operating charges +€717
up €717 (+185%), from €387 to €1,104
- Taxes +€368
up €368 (+18.2%), from €2,024 to €2,392
- Financial income +€317
up €317 (+55.3%), from €573 to €889
- Depreciation +€129
up €129 (+29.9%), from €431 to €559
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 | €43,560 | €42,888 | -€672 | -1.5% |
| Fixed assets | 21/28 | €610 | €51 | -€559 | -91.7% |
| Tangible fixed assets | 22/27 | €610 | €51 | -€559 | -91.7% |
| Furniture and vehicles | 24 | €610 | €51 | -€559 | -91.7% |
| Current assets | 29/58 | €42,950 | €42,837 | -€113 | -0.3% |
| Amounts receivable within one year | 40/41 | €32,464 | €36,063 | +€3,599 | +11.1% |
| Trade receivables | 40 | €18,945 | €21,197 | +€2,252 | +11.9% |
| Other amounts receivable | 41 | €13,519 | €14,866 | +€1,347 | +10.0% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,725 | €863 | -€3,862 | -81.7% |
| Deferred charges and accrued income | 490/1 | €762 | €912 | +€150 | +19.7% |
| Total equity and liabilities | 10/49 | €43,560 | €42,888 | -€672 | -1.5% |
| Equity | 10/15 | €30,932 | €29,836 | -€1,097 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,472 | €9,376 | -€1,097 | -10.5% |
| Amounts payable | 17/49 | €12,628 | €13,052 | +€425 | +3.4% |
| Amounts payable within one year | 42/48 | €12,154 | €12,578 | +€425 | +3.5% |
| Trade debts | 44 | €3,840 | €1,177 | -€2,664 | -69.4% |
| Suppliers | 440/4 | €3,840 | €1,177 | -€2,664 | -69.4% |
| Taxes, remuneration and social security | 45 | €313 | €1,401 | +€1,088 | +347% |
| Taxes | 450/3 | €313 | €1,401 | +€1,088 | +347% |
| Other amounts payable | 47/48 | €8,000 | €10,000 | +€2,000 | +25.0% |
| Accrued charges and deferred income | 492/3 | €474 | €474 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431 | €559 | +€129 | +29.9% |
| Other operating charges | 640/8 | €387 | €1,104 | +€717 | +185% |
| Non-recurring operating charges | 66A | €518 | - | -€518 | |
| Gross operating margin | 9900 | €8,927 | €10,072 | +€1,145 | +12.8% |
| Operating profit (loss) | 9901 | €7,591 | €8,409 | +€818 | +10.8% |
| Financial income | 75/76B | €573 | €889 | +€317 | +55.3% |
| Recurring financial income | 75 | €573 | €889 | +€317 | +55.3% |
| Financial charges | 65/66B | €50 | €3 | -€47 | -94.1% |
| Recurring financial charges | 65 | €50 | €3 | -€47 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €8,114 | €9,295 | +€1,181 | +14.6% |
| Income taxes | 67/77 | €2,024 | €2,392 | +€368 | +18.2% |
| Profit (loss) for the period | 9904 | €6,090 | €6,903 | +€813 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,090 | €6,903 | +€813 | +13.3% |
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 22 October 2026 via checked.be.