PRAILLET Frères: 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.
PRAILLET Frères
Largest movements
- Receivables within one year -€78,758
down €78,758 (-72.1%), from €109,178 to €30,419
of which Other amounts receivable: -€64,356
- Cash +€70,200
up €70,200 (+972%), from €7,219 to €77,419
mainly Receivables within one year (+€78,758) and Other debts (+€26,311)
- Tangible fixed assets -€4,416
down €4,416 (-67.1%), from €6,581 to €2,166
- Profit (loss) carried forward -€31,957
down €31,957 (-55.9%), from €57,196 to €25,239
- Other debts +€26,311
new in 2025: €26,311
- Trade debts -€6,485
down €6,485 (-57.0%), from €11,380 to €4,895
- Tax, wage and social debts +€3,949
up €3,949 (+59.2%), from €6,665 to €10,614
of which Taxes: +€5,889
- Current portion of long-term debt -€2,124
down €2,124 (-57.0%), from €3,724 to €1,601
- Staff costs +€11,173
up €11,173 (+38.7%), from €28,875 to €40,048
- Gross operating margin +€5,889
up €5,889 (+16.8%), from €34,951 to €40,840
- Write-downs -€4,226
no longer reported in 2025 (was €4,226)
- Other operating charges -€477
down €477 (-36.9%), from €1,292 to €815
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 | €123,158 | €111,277 | -€11,882 | -9.6% |
| Fixed assets | 21/28 | €6,761 | €2,346 | -€4,416 | -65.3% |
| Tangible fixed assets | 22/27 | €6,581 | €2,166 | -€4,416 | -67.1% |
| Leasing and similar rights | 25 | €6,581 | €2,166 | -€4,416 | -67.1% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €116,397 | €108,931 | -€7,466 | -6.4% |
| Amounts receivable within one year | 40/41 | €109,178 | €30,419 | -€78,758 | -72.1% |
| Trade receivables | 40 | €34,548 | €20,145 | -€14,403 | -41.7% |
| Other amounts receivable | 41 | €74,630 | €10,274 | -€64,356 | -86.2% |
| Cash at bank and in hand | 54/58 | €7,219 | €77,419 | +€70,200 | +972% |
| Deferred charges and accrued income | 490/1 | €0 | €1,093 | +€1,093 | |
| Total equity and liabilities | 10/49 | €123,158 | €111,277 | -€11,882 | -9.6% |
| Equity | 10/15 | €99,788 | €67,831 | -€31,957 | -32.0% |
| Reserves | 13 | €42,592 | €42,592 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,335 | €11,335 | = | 0.0% |
| Distributable reserves | 133 | €31,258 | €31,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,196 | €25,239 | -€31,957 | -55.9% |
| Amounts payable | 17/49 | €23,370 | €43,445 | +€20,075 | +85.9% |
| Amounts payable after more than one year | 17 | €1,601 | - | -€1,601 | |
| Financial debts | 170/4 | €1,601 | - | -€1,601 | |
| Amounts payable within one year | 42/48 | €21,769 | €43,420 | +€21,651 | +99.5% |
| Current portion of amounts payable after more than one year | 42 | €3,724 | €1,601 | -€2,124 | -57.0% |
| Trade debts | 44 | €11,380 | €4,895 | -€6,485 | -57.0% |
| Suppliers | 440/4 | €11,380 | €4,895 | -€6,485 | -57.0% |
| Taxes, remuneration and social security | 45 | €6,665 | €10,614 | +€3,949 | +59.2% |
| Taxes | 450/3 | €2,837 | €8,726 | +€5,889 | +208% |
| Remuneration and social security | 454/9 | €3,829 | €1,888 | -€1,941 | -50.7% |
| Other amounts payable | 47/48 | - | €26,311 | +€26,311 | |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Remuneration, social security and pensions | 62 | €28,875 | €40,048 | +€11,173 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,416 | €4,416 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,226 | - | -€4,226 | |
| Other operating charges | 640/8 | €1,292 | €815 | -€477 | -36.9% |
| Gross operating margin | 9900 | €34,951 | €40,840 | +€5,889 | +16.8% |
| Operating profit (loss) | 9901 | -€3,858 | -€4,438 | -€581 | -15.0% |
| Financial charges | 65/66B | €778 | €378 | -€401 | -51.5% |
| Recurring financial charges | 65 | €778 | €378 | -€401 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,636 | -€4,816 | -€180 | -3.9% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€4,776 | -€4,957 | -€181 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,776 | -€4,957 | -€181 | -3.8% |
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 27 October 2026 via checked.be.