Prakto: 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.
Prakto
Largest movements
- Receivables within one year -€18,973
down €18,973 (-20.8%), from €91,301 to €72,328
of which Trade receivables: -€16,767
- Tangible fixed assets -€6,363
down €6,363 (-4.5%), from €139,860 to €133,497
of which Furniture and vehicles: -€8,242
- Cash +€4,400
up €4,400 (+133%), from €3,302 to €7,702
mainly Receivables within one year (+€18,973) and Depreciation (+€16,511)
- Trade debts -€18,889
down €18,889 (-28.3%), from €66,857 to €47,968
- Tax, wage and social debts +€10,887
up €10,887 (+49.2%), from €22,136 to €33,023
of which Remuneration and social security: +€10,619
- Debts after one year -€6,318
down €6,318 (-29.3%), from €21,592 to €15,274
- Accrued charges and deferred income -€5,943
down €5,943 (-59.4%), from €10,003 to €4,060
- Turnover -€123,084
down €123,084 (-13.7%), from €896,782 to €773,698
- Purchases and services -€82,836
down €82,836 (-14.0%), from €589,857 to €507,021
- Gross operating margin -€40,248
down €40,248 (-13.1%), from €306,925 to €266,677
- Staff costs -€37,752
down €37,752 (-13.7%), from €274,686 to €236,934
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 | €313,278 | €293,091 | -€20,187 | -6.4% |
| Fixed assets | 21/28 | €139,860 | €133,497 | -€6,363 | -4.5% |
| Tangible fixed assets | 22/27 | €139,860 | €133,497 | -€6,363 | -4.5% |
| Land and buildings | 22 | €105,884 | €108,303 | +€2,419 | +2.3% |
| Plant, machinery and equipment | 23 | €9,589 | €9,049 | -€540 | -5.6% |
| Furniture and vehicles | 24 | €24,387 | €16,145 | -€8,242 | -33.8% |
| Current assets | 29/58 | €173,418 | €159,594 | -€13,824 | -8.0% |
| Stocks and contracts in progress | 3 | €78,815 | €79,564 | +€749 | +1.0% |
| Stocks | 30/36 | €78,815 | €79,564 | +€749 | +1.0% |
| Amounts receivable within one year | 40/41 | €91,301 | €72,328 | -€18,973 | -20.8% |
| Trade receivables | 40 | €86,574 | €69,807 | -€16,767 | -19.4% |
| Other amounts receivable | 41 | €4,727 | €2,521 | -€2,206 | -46.7% |
| Cash at bank and in hand | 54/58 | €3,302 | €7,702 | +€4,400 | +133% |
| Total equity and liabilities | 10/49 | €313,278 | €293,091 | -€20,187 | -6.4% |
| Equity | 10/15 | €191,849 | €191,919 | +€70 | 0.0% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €17,353 | €17,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €971 | €1,041 | +€70 | +7.2% |
| Provisions and deferred taxes | 16 | €841 | €847 | +€6 | +0.7% |
| Provisions for liabilities and charges | 160/5 | €841 | €847 | +€6 | +0.7% |
| Other liabilities and charges | 164/5 | €841 | €847 | +€6 | +0.7% |
| Amounts payable | 17/49 | €120,588 | €100,325 | -€20,263 | -16.8% |
| Amounts payable after more than one year | 17 | €21,592 | €15,274 | -€6,318 | -29.3% |
| Financial debts | 170/4 | €21,592 | €15,274 | -€6,318 | -29.3% |
| Amounts payable within one year | 42/48 | €88,993 | €80,991 | -€8,002 | -9.0% |
| Trade debts | 44 | €66,857 | €47,968 | -€18,889 | -28.3% |
| Suppliers | 440/4 | €66,857 | €47,968 | -€18,889 | -28.3% |
| Taxes, remuneration and social security | 45 | €22,136 | €33,023 | +€10,887 | +49.2% |
| Taxes | 450/3 | €6,990 | €7,258 | +€268 | +3.8% |
| Remuneration and social security | 454/9 | €15,146 | €25,765 | +€10,619 | +70.1% |
| Accrued charges and deferred income | 492/3 | €10,003 | €4,060 | -€5,943 | -59.4% |
| Turnover | 70 | €896,782 | €773,698 | -€123,084 | -13.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €589,857 | €507,021 | -€82,836 | -14.0% |
| Remuneration, social security and pensions | 62 | €274,686 | €236,934 | -€37,752 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,329 | €16,511 | +€182 | +1.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€18 | €5 | +€23 | |
| Other operating charges | 640/8 | €9,027 | €9,211 | +€184 | +2.0% |
| Gross operating margin | 9900 | €306,925 | €266,677 | -€40,248 | -13.1% |
| Operating profit (loss) | 9901 | €6,901 | €4,016 | -€2,885 | -41.8% |
| Financial income | 75/76B | €59 | €46 | -€13 | -22.0% |
| Recurring financial income | 75 | €59 | €46 | -€13 | -22.0% |
| Financial charges | 65/66B | €1,943 | €958 | -€985 | -50.7% |
| Recurring financial charges | 65 | €1,943 | €958 | -€985 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €5,017 | €3,104 | -€1,913 | -38.1% |
| Income taxes | 67/77 | €4,835 | €3,034 | -€1,801 | -37.2% |
| Profit (loss) for the period | 9904 | €182 | €70 | -€112 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €182 | €70 | -€112 | -61.5% |
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 24 October 2026 via checked.be.