PRAGMA TOOLS: 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 TOOLS
Largest movements
- Cash +€46,369
up €46,369 (+49.3%), from €94,147 to €140,516
mainly Trade debts (+€65,226) and Depreciation (+€42,586)
- Receivables within one year +€10,310
up €10,310 (+137.1%), from €7,517 to €17,827
of which Trade receivables: +€8,178
- Tangible fixed assets +€7,992
up €7,992 (+9.1%), from €87,391 to €95,383
of which Furniture and vehicles: +€8,990
- Trade debts +€65,226
up €65,226 (+118.2%), from €55,201 to €120,428
- Tax, wage and social debts +€9,330
up €9,330 (+12.5%), from €74,862 to €84,192
of which Remuneration and social security: +€7,307
- Accrued charges and deferred income -€7,250
down €7,250 (-19.7%), from €36,870 to €29,620
- Gross operating margin +€67,601
up €67,601 (+7.7%), from €879,596 to €947,197
- Staff costs +€65,516
up €65,516 (+7.9%), from €830,744 to €896,260
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 | €197,956 | €265,609 | +€67,653 | +34.2% |
| Fixed assets | 21/28 | €89,149 | €98,141 | +€8,992 | +10.1% |
| Tangible fixed assets | 22/27 | €87,391 | €95,383 | +€7,992 | +9.1% |
| Furniture and vehicles | 24 | €86,393 | €95,383 | +€8,990 | +10.4% |
| Other tangible fixed assets | 26 | €997 | - | -€997 | |
| Financial fixed assets | 28 | €1,758 | €2,758 | +€1,000 | +56.9% |
| Current assets | 29/58 | €108,807 | €167,468 | +€58,661 | +53.9% |
| Amounts receivable within one year | 40/41 | €7,517 | €17,827 | +€10,310 | +137.1% |
| Trade receivables | 40 | - | €8,178 | +€8,178 | |
| Other amounts receivable | 41 | €7,517 | €9,649 | +€2,132 | +28.4% |
| Cash at bank and in hand | 54/58 | €94,147 | €140,516 | +€46,369 | +49.3% |
| Deferred charges and accrued income | 490/1 | €7,143 | €9,125 | +€1,982 | +27.8% |
| Total equity and liabilities | 10/49 | €197,956 | €265,609 | +€67,653 | +34.2% |
| Equity | 10/15 | €31,023 | €31,370 | +€347 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,423 | €12,770 | +€347 | +2.8% |
| Distributable reserves | 133 | €12,423 | €12,770 | +€347 | +2.8% |
| Amounts payable | 17/49 | €166,933 | €234,239 | +€67,306 | +40.3% |
| Amounts payable within one year | 42/48 | €130,063 | €204,619 | +€74,556 | +57.3% |
| Trade debts | 44 | €55,201 | €120,428 | +€65,226 | +118.2% |
| Suppliers | 440/4 | €55,201 | €120,428 | +€65,226 | +118.2% |
| Taxes, remuneration and social security | 45 | €74,862 | €84,192 | +€9,330 | +12.5% |
| Taxes | 450/3 | - | €2,023 | +€2,023 | |
| Remuneration and social security | 454/9 | €74,862 | €82,169 | +€7,307 | +9.8% |
| Accrued charges and deferred income | 492/3 | €36,870 | €29,620 | -€7,250 | -19.7% |
| Remuneration, social security and pensions | 62 | €830,744 | €896,260 | +€65,516 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,486 | €42,586 | +€3,100 | +7.9% |
| Other operating charges | 640/8 | €885 | €570 | -€316 | -35.6% |
| Gross operating margin | 9900 | €879,596 | €947,197 | +€67,601 | +7.7% |
| Operating profit (loss) | 9901 | €8,481 | €7,781 | -€700 | -8.2% |
| Financial income | 75/76B | - | €93 | +€93 | |
| Recurring financial income | 75 | - | €93 | +€93 | |
| Financial charges | 65/66B | €761 | €531 | -€230 | -30.2% |
| Recurring financial charges | 65 | €761 | €531 | -€230 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €7,720 | €7,343 | -€377 | -4.9% |
| Income taxes | 67/77 | €3,911 | €6,996 | +€3,085 | +78.9% |
| Profit (loss) for the period | 9904 | €3,809 | €347 | -€3,462 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,809 | €347 | -€3,462 | -90.9% |
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.