PRAGMACOM MAIN & DESIGN: what changed
Two fiscal 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.
PRAGMACOM MAIN & DESIGN
Largest movements
- Cash +€30,082
up €30,082 (+51.4%), from €58,490 to €88,572
mainly Net result for the year (+€15,965) and Receivables within one year (+€13,617)
- Receivables within one year -€13,617
down €13,617 (-26.4%), from €51,664 to €38,047
of which Other amounts receivable: -€7,103
- Profit (loss) carried forward +€15,965
up €15,965 (+17.3%), from €92,092 to €108,056
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Gross operating margin +€15,167
up €15,167 (+108.9%), from €13,929 to €29,096
- Taxes +€3,943
up €3,943 (+57.0%), from €6,913 to €10,856
- Other operating charges -€1,533
down €1,533 (-75.0%), from €2,043 to €510
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 | €113,838 | €129,572 | +€15,734 | +13.8% |
| Fixed assets | 21/28 | €2,969 | €1,980 | -€990 | -33.3% |
| Tangible fixed assets | 22/27 | €2,969 | €1,980 | -€990 | -33.3% |
| Furniture and vehicles | 24 | €2,969 | €1,980 | -€990 | -33.3% |
| Current assets | 29/58 | €110,869 | €127,592 | +€16,723 | +15.1% |
| Amounts receivable within one year | 40/41 | €51,664 | €38,047 | -€13,617 | -26.4% |
| Trade receivables | 40 | €8,493 | €1,979 | -€6,514 | -76.7% |
| Other amounts receivable | 41 | €43,171 | €36,068 | -€7,103 | -16.5% |
| Cash at bank and in hand | 54/58 | €58,490 | €88,572 | +€30,082 | +51.4% |
| Deferred charges and accrued income | 490/1 | €715 | €973 | +€259 | +36.2% |
| Total equity and liabilities | 10/49 | €113,838 | €129,572 | +€15,734 | +13.8% |
| Equity | 10/15 | €112,552 | €128,516 | +€15,965 | +14.2% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €92,092 | €108,056 | +€15,965 | +17.3% |
| Amounts payable | 17/49 | €1,286 | €1,055 | -€231 | -18.0% |
| Amounts payable within one year | 42/48 | €1,286 | €1,055 | -€231 | -18.0% |
| Trade debts | 44 | €1,286 | €1,055 | -€231 | -18.0% |
| Suppliers | 440/4 | €1,286 | €1,055 | -€231 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | €990 | -€171 | -14.7% |
| Other operating charges | 640/8 | €2,043 | €510 | -€1,533 | -75.0% |
| Non-recurring operating charges | 66A | - | €827 | +€827 | |
| Gross operating margin | 9900 | €13,929 | €29,096 | +€15,167 | +108.9% |
| Operating profit (loss) | 9901 | €10,725 | €26,770 | +€16,044 | +149.6% |
| Financial income | 75/76B | €209 | €231 | +€22 | +10.7% |
| Recurring financial income | 75 | €209 | €231 | +€22 | +10.7% |
| Financial charges | 65/66B | €181 | €180 | -€1 | -0.3% |
| Recurring financial charges | 65 | €181 | €180 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €10,753 | €26,821 | +€16,067 | +149.4% |
| Income taxes | 67/77 | €6,913 | €10,856 | +€3,943 | +57.0% |
| Profit (loss) for the period | 9904 | €3,840 | €15,965 | +€12,124 | +315.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,840 | €15,965 | +€12,124 | +315.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.