PRALINART: what changed
Two fiscal 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.
What changed
PRALINART
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.2m
2024 · €3.4m-€222,611
Equity
€9.1m
2024 · €9.1m-€16,587
Cash
€462,348
2024 · €921,745-€459,397
Balance sheet total
€15.1m
2024 · €16.7m-€1.6m
Largest movements
Assets
- Tangible fixed assets -€1.0m
down €1.0m (-11.4%), from €8.9m to €7.9m
of which Plant, machinery and equipment: -€957,951
- Receivables within one year -€987,364
down €987,364 (-21.4%), from €4.6m to €3.6m
of which Trade receivables: -€964,204
- Current investments +€600,000
up €600,000 (+120.0%), from €500,000 to €1.1m
- Cash -€459,397
down €459,397 (-49.8%), from €921,745 to €462,348
mainly Contributions, distributions and other (-€3.2m) and Other debts (-€1.1m)
- Stocks and contracts +€236,515
up €236,515 (+15.1%), from €1.6m to €1.8m
Equity and liabilities
- Other debts -€1.1m
down €1.1m (-18.9%), from €5.8m to €4.7m
- Trade debts -€450,373
down €450,373 (-36.3%), from €1.2m to €790,115
Income statement
- Services and other goods -€927,278
down €927,278 (-22.9%), from €4.1m to €3.1m
- Goods and materials +€335,280
up €335,280 (+2.3%), from €14.6m to €15.0m
of which Purchases: +€561,621
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.
Result 2024
€3.4m
Turnover
-€72,344
Other operating income
-€22,995
Goods and materials
-€335,280
Services and other goods
+€927,278
Staff costs
-€23,774
Depreciation
-€39,612
Write-downs
+€185
Other operating charges
+€9,403
Other operating items
-€716,963
Financial income
+€12,176
Financial charges
-€4,018
Taxes
+€28,661
Deferred taxes and other
+€14,673
Result 2025
€3.2m
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.
From operations
+€3.6m
Investment
-€858,216
Financing
-€3.2m
Cash 2024
€921,745
From operations (derived)
+€3.6m
Net result for the year
+€3.2m
Depreciation
+€1.3m
Stocks and contracts
-€236,515
Receivables within one year
+€987,364
Deferred charges and accrued income
-€13,040
Provisions
-€6,114
Trade debts
-€450,373
Tax, wage and social debts
-€74,126
Other debts
-€1.1m
Accrued charges and deferred income
+€11,667
Investment (derived)
-€858,216
Investment in fixed assets (net)
-€258,216
Current investments
-€600,000
Financing
-€3.2m
Contributions, distributions and other
-€3.2m
Cash 2025
€462,348
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,723,764 | €15,093,708 | -€1.6m | -9.7% |
| Fixed assets | 21/28 | €8,974,938 | €7,942,088 | -€1.0m | -11.5% |
| Intangible fixed assets | 21 | €33,109 | €16,624 | -€16,485 | -49.8% |
| Tangible fixed assets | 22/27 | €8,938,987 | €7,921,281 | -€1.0m | -11.4% |
| Land and buildings | 22 | €1,149,321 | €1,037,492 | -€111,829 | -9.7% |
| Plant, machinery and equipment | 23 | €7,653,128 | €6,695,177 | -€957,951 | -12.5% |
| Furniture and vehicles | 24 | €120,416 | €175,231 | +€54,815 | +45.5% |
| Other tangible fixed assets | 26 | €16,123 | €13,382 | -€2,741 | -17.0% |
| Financial fixed assets | 28 | €2,842 | €4,183 | +€1,340 | +47.2% |
| Other financial fixed assets | 284/8 | €2,842 | €4,183 | +€1,340 | +47.2% |
| Amounts receivable and cash guarantees | 285/8 | €2,842 | €4,183 | +€1,340 | +47.2% |
| Current assets | 29/58 | €7,748,826 | €7,151,620 | -€597,206 | -7.7% |
| Stocks and contracts in progress | 3 | €1,566,697 | €1,803,212 | +€236,515 | +15.1% |
| Stocks | 30/36 | €1,566,697 | €1,803,212 | +€236,515 | +15.1% |
| Raw materials and consumables | 30/31 | €1,558,437 | €1,789,972 | +€231,535 | +14.9% |
| Finished goods | 33 | €8,260 | €13,240 | +€4,980 | +60.3% |
| Amounts receivable within one year | 40/41 | €4,624,087 | €3,636,723 | -€987,364 | -21.4% |
| Trade receivables | 40 | €4,243,428 | €3,279,224 | -€964,204 | -22.7% |
| Other amounts receivable | 41 | €380,659 | €357,499 | -€23,160 | -6.1% |
| Current investments | 50/53 | €500,000 | €1,100,000 | +€600,000 | +120.0% |
| Other investments | 51/53 | €500,000 | €1,100,000 | +€600,000 | +120.0% |
| Cash at bank and in hand | 54/58 | €921,745 | €462,348 | -€459,397 | -49.8% |
| Deferred charges and accrued income | 490/1 | €136,297 | €149,337 | +€13,040 | +9.6% |
| Total equity and liabilities | 10/49 | €16,723,764 | €15,093,708 | -€1.6m | -9.7% |
| Equity | 10/15 | €9,082,542 | €9,065,955 | -€16,587 | -0.2% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Capital | 10 | €175,000 | €175,000 | = | 0.0% |
| Issued capital | 100 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €8,906,051 | €8,887,708 | -€18,343 | -0.2% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Legal reserve | 130 | €17,500 | €17,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,551 | €58,208 | -€18,343 | -24.0% |
| Distributable reserves | 133 | €8,812,000 | €8,812,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,491 | €3,247 | +€1,756 | +117.8% |
| Provisions and deferred taxes | 16 | €24,607 | €18,492 | -€6,114 | -24.8% |
| Deferred taxes | 168 | €24,607 | €18,492 | -€6,114 | -24.8% |
| Amounts payable | 17/49 | €7,616,616 | €6,009,260 | -€1.6m | -21.1% |
| Amounts payable within one year | 42/48 | €7,411,445 | €5,792,422 | -€1.6m | -21.8% |
| Trade debts | 44 | €1,240,488 | €790,115 | -€450,373 | -36.3% |
| Suppliers | 440/4 | €1,240,488 | €790,115 | -€450,373 | -36.3% |
| Taxes, remuneration and social security | 45 | €372,458 | €298,332 | -€74,126 | -19.9% |
| Taxes | 450/3 | €101,214 | €14,491 | -€86,723 | -85.7% |
| Remuneration and social security | 454/9 | €271,244 | €283,841 | +€12,597 | +4.6% |
| Other amounts payable | 47/48 | €5,798,499 | €4,703,976 | -€1.1m | -18.9% |
| Accrued charges and deferred income | 492/3 | €205,171 | €216,838 | +€11,667 | +5.7% |
| Operating income | 70/76A | €26,723,605 | €25,431,535 | -€1.3m | -4.8% |
| Turnover | 70 | €25,223,632 | €25,151,288 | -€72,344 | -0.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,711 | €4,980 | +€3,269 | +191.0% |
| Other operating income | 74 | €298,262 | €275,267 | -€22,995 | -7.7% |
| Non-recurring operating income | 76A | €1,200,000 | €0 | -€1.2m | -100.0% |
| Operating charges | 60/66A | €22,918,922 | €21,900,954 | -€1.0m | -4.4% |
| Goods for resale, raw materials and consumables | 60 | €14,625,458 | €14,960,738 | +€335,280 | +2.3% |
| Purchases | 600/8 | €14,630,652 | €15,192,273 | +€561,621 | +3.8% |
| Change in stocks: decrease (increase) | 609 | -€5,193 | -€231,535 | -€226,342 | -4358.2% |
| Services and other goods | 61 | €4,050,481 | €3,123,202 | -€927,278 | -22.9% |
| Remuneration, social security and pensions | 62 | €2,480,153 | €2,503,927 | +€23,774 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,251,454 | €1,291,066 | +€39,612 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €185 | €0 | -€185 | -100.0% |
| Other operating charges | 640/8 | €31,423 | €22,020 | -€9,403 | -29.9% |
| Non-recurring operating charges | 66A | €479,768 | €0 | -€479,768 | -100.0% |
| Operating profit (loss) | 9901 | €3,804,683 | €3,530,581 | -€274,102 | -7.2% |
| Financial income | 75/76B | €352,636 | €364,812 | +€12,176 | +3.5% |
| Recurring financial income | 75 | €352,636 | €364,812 | +€12,176 | +3.5% |
| Income from current assets | 751 | €21,777 | €35,348 | +€13,571 | +62.3% |
| Other financial income | 752/9 | €330,860 | €329,464 | -€1,395 | -0.4% |
| Financial charges | 65/66B | €41,876 | €45,894 | +€4,018 | +9.6% |
| Recurring financial charges | 65 | €41,876 | €45,894 | +€4,018 | +9.6% |
| Debt charges | 650 | €34,083 | €44,207 | +€10,123 | +29.7% |
| Other financial charges | 652/9 | €7,793 | €1,688 | -€6,105 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | €4,115,444 | €3,849,499 | -€265,945 | -6.5% |
| Transfer from deferred taxes | 780 | €6,326 | €6,114 | -€212 | -3.4% |
| Transfer to deferred taxes | 680 | €14,885 | €0 | -€14,885 | -100.0% |
| Income taxes | 67/77 | €696,885 | €668,224 | -€28,661 | -4.1% |
| Taxes | 670/3 | €696,885 | €668,224 | -€28,661 | -4.1% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €3,410,000 | €3,187,389 | -€222,611 | -6.5% |
| Transfer from tax-exempt reserves | 789 | €18,979 | €18,343 | -€637 | -3.4% |
| Transfer to tax-exempt reserves | 689 | €44,656 | €0 | -€44,656 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,384,323 | €3,205,732 | -€178,591 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.