PRAGYA CONSULTING SERVICES: 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.
PRAGYA CONSULTING SERVICES
Largest movements
- Cash +€147,592
up €147,592 (+18.6%), from €793,803 to €941,395
mainly Net result for the year (+€172,201) and Deferred charges and accrued income (+€145,540)
- Deferred charges and accrued income -€145,540
down €145,540 (-98.8%), from €147,239 to €1,700
- Receivables within one year +€24,381
up €24,381 (+9.8%), from €249,229 to €273,610
of which Other amounts receivable: +€35,351
- Profit (loss) carried forward +€172,201
up €172,201 (+20.7%), from €833,550 to €1.0m
- Trade debts -€74,268
down €74,268 (-47.8%), from €155,438 to €81,170
- Tax, wage and social debts -€70,311
down €70,311 (-37.2%), from €189,069 to €118,758
of which Taxes: -€57,777
- Gross operating margin +€44,227
up €44,227 (+13.9%), from €318,046 to €362,273
- Taxes +€9,796
up €9,796 (+21.3%), from €45,960 to €55,756
- Staff costs +€9,764
up €9,764 (+8.1%), from €120,464 to €130,228
- Financial income +€7,476
up €7,476 (+4,302%), from €174 to €7,649
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 | €1,218,884 | €1,235,384 | +€16,500 | +1.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €28,612 | €18,679 | -€9,934 | -34.7% |
| Tangible fixed assets | 22/27 | €28,562 | €18,629 | -€9,934 | -34.8% |
| Furniture and vehicles | 24 | €28,562 | €18,629 | -€9,934 | -34.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,190,271 | €1,216,705 | +€26,434 | +2.2% |
| Amounts receivable within one year | 40/41 | €249,229 | €273,610 | +€24,381 | +9.8% |
| Trade receivables | 40 | €243,152 | €232,183 | -€10,970 | -4.5% |
| Other amounts receivable | 41 | €6,077 | €41,427 | +€35,351 | +582% |
| Cash at bank and in hand | 54/58 | €793,803 | €941,395 | +€147,592 | +18.6% |
| Deferred charges and accrued income | 490/1 | €147,239 | €1,700 | -€145,540 | -98.8% |
| Total equity and liabilities | 10/49 | €1,218,884 | €1,235,384 | +€16,500 | +1.4% |
| Equity | 10/15 | €841,610 | €1,013,811 | +€172,201 | +20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €833,550 | €1,005,751 | +€172,201 | +20.7% |
| Amounts payable | 17/49 | €377,274 | €221,572 | -€155,701 | -41.3% |
| Amounts payable within one year | 42/48 | €344,507 | €199,928 | -€144,579 | -42.0% |
| Trade debts | 44 | €155,438 | €81,170 | -€74,268 | -47.8% |
| Suppliers | 440/4 | €155,438 | €81,170 | -€74,268 | -47.8% |
| Taxes, remuneration and social security | 45 | €189,069 | €118,758 | -€70,311 | -37.2% |
| Taxes | 450/3 | €157,670 | €99,893 | -€57,777 | -36.6% |
| Remuneration and social security | 454/9 | €31,399 | €18,865 | -€12,534 | -39.9% |
| Accrued charges and deferred income | 492/3 | €32,766 | €21,644 | -€11,122 | -33.9% |
| Remuneration, social security and pensions | 62 | €120,464 | €130,228 | +€9,764 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,389 | €9,934 | -€1,455 | -12.8% |
| Other operating charges | 640/8 | €2,026 | €164 | -€1,862 | -91.9% |
| Gross operating margin | 9900 | €318,046 | €362,273 | +€44,227 | +13.9% |
| Operating profit (loss) | 9901 | €184,167 | €221,948 | +€37,780 | +20.5% |
| Financial income | 75/76B | €174 | €7,649 | +€7,476 | +4,302% |
| Recurring financial income | 75 | €174 | €7,649 | +€7,476 | +4,302% |
| Financial charges | 65/66B | €217 | €1,639 | +€1,422 | +654% |
| Recurring financial charges | 65 | €217 | €1,639 | +€1,422 | +654% |
| Profit (loss) for the period before taxes | 9903 | €184,124 | €227,958 | +€43,834 | +23.8% |
| Income taxes | 67/77 | €45,960 | €55,756 | +€9,796 | +21.3% |
| Profit (loss) for the period | 9904 | €138,164 | €172,201 | +€34,038 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,164 | €172,201 | +€34,038 | +24.6% |
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 25 October 2026 via checked.be.