PragmaSense: 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.
PragmaSense
Largest movements
- Receivables within one year -€21,508
down €21,508 (-50.8%), from €42,351 to €20,843
of which Trade receivables: -€40,851
- Cash -€11,577
down €11,577 (-41.5%), from €27,912 to €16,335
mainly Contributions, distributions and other (-€33,585) and Tax, wage and social debts (-€12,437)
- Deferred charges and accrued income +€9,289
up €9,289 (+277.4%), from €3,348 to €12,637
- Tangible fixed assets -€8,792
down €8,792 (-11.0%), from €79,862 to €71,069
of which Furniture and vehicles: -€4,812
- Reserves -€27,913
down €27,913 (-49.5%), from €56,379 to €28,466
- Other debts +€16,577
up €16,577 (+111.8%), from €14,825 to €31,402
- Tax, wage and social debts -€12,437
down €12,437 (-62.0%), from €20,045 to €7,608
- Debts after one year -€11,553
down €11,553 (-24.5%), from €47,141 to €35,589
- Trade debts +€2,246
up €2,246 (+830.7%), from €270 to €2,516
- Gross operating margin -€55,761
down €55,761 (-78.2%), from €71,264 to €15,503
- Depreciation -€14,741
down €14,741 (-70.1%), from €21,034 to €6,292
- Taxes -€8,610
down €8,610 (-61.5%), from €14,008 to €5,398
- Financial income +€6,781
up €6,781 (+6164290.9%), from €0 to €6,781
of which Non-recurring financial income: +€6,314
- Financial charges +€2,800
up €2,800 (+351.6%), from €796 to €3,596
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 | €155,723 | €123,134 | -€32,590 | -20.9% |
| Fixed assets | 21/28 | €82,112 | €73,319 | -€8,792 | -10.7% |
| Tangible fixed assets | 22/27 | €79,862 | €71,069 | -€8,792 | -11.0% |
| Land and buildings | 22 | €69,144 | €65,644 | -€3,500 | -5.1% |
| Plant, machinery and equipment | 23 | €2,062 | €1,582 | -€480 | -23.3% |
| Furniture and vehicles | 24 | €8,655 | €3,843 | -€4,812 | -55.6% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €73,612 | €49,814 | -€23,797 | -32.3% |
| Amounts receivable within one year | 40/41 | €42,351 | €20,843 | -€21,508 | -50.8% |
| Trade receivables | 40 | €42,351 | €1,500 | -€40,851 | -96.5% |
| Other amounts receivable | 41 | - | €19,343 | +€19,343 | |
| Cash at bank and in hand | 54/58 | €27,912 | €16,335 | -€11,577 | -41.5% |
| Deferred charges and accrued income | 490/1 | €3,348 | €12,637 | +€9,289 | +277.4% |
| Total equity and liabilities | 10/49 | €155,723 | €123,134 | -€32,590 | -20.9% |
| Equity | 10/15 | €62,379 | €34,466 | -€27,913 | -44.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €56,379 | €28,466 | -€27,913 | -49.5% |
| Distributable reserves | 133 | €56,379 | €28,466 | -€27,913 | -49.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,344 | €88,668 | -€4,676 | -5.0% |
| Amounts payable after more than one year | 17 | €47,141 | €35,589 | -€11,553 | -24.5% |
| Financial debts | 170/4 | €47,141 | €35,589 | -€11,553 | -24.5% |
| Amounts payable within one year | 42/48 | €46,203 | €53,079 | +€6,877 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €11,062 | €11,553 | +€491 | +4.4% |
| Trade debts | 44 | €270 | €2,516 | +€2,246 | +830.7% |
| Suppliers | 440/4 | €270 | €2,516 | +€2,246 | +830.7% |
| Taxes, remuneration and social security | 45 | €20,045 | €7,608 | -€12,437 | -62.0% |
| Taxes | 450/3 | €20,045 | €7,608 | -€12,437 | -62.0% |
| Other amounts payable | 47/48 | €14,825 | €31,402 | +€16,577 | +111.8% |
| Non-recurring operating income | 76A | - | €12,397 | +€12,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,034 | €6,292 | -€14,741 | -70.1% |
| Other operating charges | 640/8 | €954 | €1,326 | +€371 | +38.9% |
| Gross operating margin | 9900 | €71,264 | €15,503 | -€55,761 | -78.2% |
| Operating profit (loss) | 9901 | €49,276 | €7,885 | -€41,391 | -84.0% |
| Financial income | 75/76B | €0 | €6,781 | +€6,781 | +6164290.9% |
| Recurring financial income | 75 | €0 | €467 | +€467 | +424672.7% |
| Non-recurring financial income | 76B | - | €6,314 | +€6,314 | |
| Financial charges | 65/66B | €796 | €3,596 | +€2,800 | +351.6% |
| Recurring financial charges | 65 | €796 | €3,596 | +€2,800 | +351.6% |
| Profit (loss) for the period before taxes | 9903 | €48,480 | €11,070 | -€37,410 | -77.2% |
| Income taxes | 67/77 | €14,008 | €5,398 | -€8,610 | -61.5% |
| Profit (loss) for the period | 9904 | €34,472 | €5,671 | -€28,800 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,472 | €5,671 | -€28,800 | -83.5% |
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.