Pragma Consult: 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 Consult
Largest movements
- Cash +€64,053
up €64,053 (+452%), from €14,164 to €78,217
mainly Net result for the year (+€86,329) and Receivables within one year (+€27,176)
- Receivables within one year -€27,176
down €27,176 (-23.6%), from €115,396 to €88,220
of which Trade receivables: -€20,231
- Intangible fixed assets -€14,643
down €14,643 (-39.1%), from €37,467 to €22,824
- Other debts +€22,544
up €22,544 (+35.2%), from €64,000 to €86,544
- Tax, wage and social debts +€6,864
up €6,864 (+137%), from €4,995 to €11,859
of which Taxes: +€11,643
- Trade debts -€6,471
down €6,471 (-8.3%), from €78,247 to €71,776
- Gross operating margin +€31,479
up €31,479 (+21.3%), from €147,845 to €179,324
- Taxes +€6,834
up €6,834 (+27.6%), from €24,724 to €31,558
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 | €169,161 | €191,092 | +€21,931 | +13.0% |
| Fixed assets | 21/28 | €38,934 | €24,204 | -€14,730 | -37.8% |
| Intangible fixed assets | 21 | €37,467 | €22,824 | -€14,643 | -39.1% |
| Tangible fixed assets | 22/27 | €1,467 | €1,380 | -€87 | -6.0% |
| Furniture and vehicles | 24 | €1,467 | €1,380 | -€87 | -6.0% |
| Current assets | 29/58 | €130,227 | €166,888 | +€36,661 | +28.2% |
| Amounts receivable within one year | 40/41 | €115,396 | €88,220 | -€27,176 | -23.6% |
| Trade receivables | 40 | €108,451 | €88,220 | -€20,231 | -18.7% |
| Other amounts receivable | 41 | €6,945 | - | -€6,945 | |
| Cash at bank and in hand | 54/58 | €14,164 | €78,217 | +€64,053 | +452% |
| Deferred charges and accrued income | 490/1 | €667 | €451 | -€216 | -32.4% |
| Total equity and liabilities | 10/49 | €169,161 | €191,092 | +€21,931 | +13.0% |
| Equity | 10/15 | €20,614 | €20,614 | -€0 | 0.0% |
| 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 | €154 | €154 | -€0 | -0.3% |
| Amounts payable | 17/49 | €148,547 | €170,479 | +€21,932 | +14.8% |
| Amounts payable after more than one year | 17 | €959 | - | -€959 | |
| Other amounts payable | 178/9 | €959 | - | -€959 | |
| Amounts payable within one year | 42/48 | €147,242 | €170,179 | +€22,937 | +15.6% |
| Trade debts | 44 | €78,247 | €71,776 | -€6,471 | -8.3% |
| Suppliers | 440/4 | €78,247 | €71,776 | -€6,471 | -8.3% |
| Taxes, remuneration and social security | 45 | €4,995 | €11,859 | +€6,864 | +137% |
| Taxes | 450/3 | €216 | €11,859 | +€11,643 | +5,390% |
| Remuneration and social security | 454/9 | €4,779 | - | -€4,779 | |
| Other amounts payable | 47/48 | €64,000 | €86,544 | +€22,544 | +35.2% |
| Accrued charges and deferred income | 492/3 | €346 | €300 | -€46 | -13.4% |
| Remuneration, social security and pensions | 62 | €43,733 | €45,028 | +€1,295 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,342 | €15,478 | -€864 | -5.3% |
| Other operating charges | 640/8 | €346 | €416 | +€70 | +20.2% |
| Gross operating margin | 9900 | €147,845 | €179,324 | +€31,479 | +21.3% |
| Operating profit (loss) | 9901 | €87,424 | €118,402 | +€30,978 | +35.4% |
| Financial income | 75/76B | €1,328 | €39 | -€1,289 | -97.1% |
| Recurring financial income | 75 | €1,328 | €39 | -€1,289 | -97.1% |
| Financial charges | 65/66B | €218 | €554 | +€336 | +154% |
| Recurring financial charges | 65 | €218 | €554 | +€336 | +154% |
| Profit (loss) for the period before taxes | 9903 | €88,534 | €117,886 | +€29,352 | +33.2% |
| Income taxes | 67/77 | €24,724 | €31,558 | +€6,834 | +27.6% |
| Profit (loss) for the period | 9904 | €63,810 | €86,329 | +€22,519 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,810 | €86,329 | +€22,519 | +35.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.