Pragmentis Consulting: 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.
Pragmentis Consulting
Largest movements
- Cash +€31,658
up €31,658 (+34.4%), from €91,946 to €123,604
mainly Receivables within one year (+€24,702) and Net result for the year (+€13,837)
- Receivables within one year -€24,702
down €24,702 (-80.7%), from €30,615 to €5,913
of which Trade receivables: -€26,216
- Other debts +€13,578
up €13,578 (+13.7%), from €98,819 to €112,397
- Tax, wage and social debts -€6,515
down €6,515 (-100%), from €6,515 to €0
- Gross operating margin +€6,623
up €6,623 (+50.8%), from €13,032 to €19,655
- Taxes +€1,133
up €1,133 (+44.6%), from €2,537 to €3,670
- Financial charges +€827
up €827 (+103%), from €805 to €1,631
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 | €125,350 | €131,918 | +€6,568 | +5.2% |
| Fixed assets | 21/28 | €2,249 | €1,852 | -€397 | -17.6% |
| Tangible fixed assets | 22/27 | €869 | €472 | -€397 | -45.7% |
| Furniture and vehicles | 24 | €869 | €472 | -€397 | -45.7% |
| Financial fixed assets | 28 | €1,380 | €1,380 | = | 0.0% |
| Current assets | 29/58 | €123,101 | €130,066 | +€6,965 | +5.7% |
| Amounts receivable within one year | 40/41 | €30,615 | €5,913 | -€24,702 | -80.7% |
| Trade receivables | 40 | €26,377 | €161 | -€26,216 | -99.4% |
| Other amounts receivable | 41 | €4,238 | €5,752 | +€1,514 | +35.7% |
| Cash at bank and in hand | 54/58 | €91,946 | €123,604 | +€31,658 | +34.4% |
| Deferred charges and accrued income | 490/1 | €540 | €549 | +€9 | +1.7% |
| Total equity and liabilities | 10/49 | €125,350 | €131,918 | +€6,568 | +5.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €106,750 | €113,318 | +€6,568 | +6.2% |
| Amounts payable within one year | 42/48 | €106,750 | €113,318 | +€6,568 | +6.2% |
| Trade debts | 44 | €1,415 | €920 | -€495 | -35.0% |
| Suppliers | 440/4 | €1,415 | €920 | -€495 | -35.0% |
| Taxes, remuneration and social security | 45 | €6,515 | €0 | -€6,515 | -100% |
| Taxes | 450/3 | €6,515 | €0 | -€6,515 | -100% |
| Other amounts payable | 47/48 | €98,819 | €112,397 | +€13,578 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €397 | +€75 | +23.2% |
| Other operating charges | 640/8 | €0 | €120 | +€120 | |
| Gross operating margin | 9900 | €13,032 | €19,655 | +€6,623 | +50.8% |
| Operating profit (loss) | 9901 | €12,710 | €19,138 | +€6,428 | +50.6% |
| Financial charges | 65/66B | €805 | €1,631 | +€827 | +103% |
| Recurring financial charges | 65 | €805 | €1,631 | +€827 | +103% |
| Profit (loss) for the period before taxes | 9903 | €11,906 | €17,507 | +€5,601 | +47.0% |
| Income taxes | 67/77 | €2,537 | €3,670 | +€1,133 | +44.6% |
| Profit (loss) for the period | 9904 | €9,368 | €13,837 | +€4,469 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,368 | €13,837 | +€4,469 | +47.7% |
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 23 October 2026 via checked.be.