PRALINEE: 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.
PRALINEE
Largest movements
- Receivables within one year +€34,022
up €34,022 (+133.4%), from €25,508 to €59,530
- Tangible fixed assets -€28,495
down €28,495 (-5.8%), from €491,521 to €463,026
of which Land and buildings: -€28,325
- Profit (loss) carried forward +€37,788
up €37,788 (+95.0%), from -€39,776 to -€1,987
- Debts after one year -€16,255
down €16,255 (-13.4%), from €120,853 to €104,598
- Gross operating margin +€12,154
up €12,154 (+16.9%), from €71,826 to €83,980
- Financial charges +€7,810
up €7,810 (+107.2%), from €7,287 to €15,097
- Staff costs -€2,057
down €2,057 (-100.0%), from €2,057 to €0
- Other operating charges +€1,849
up €1,849 (+49.3%), from €3,750 to €5,599
- Financial income +€1,580
up €1,580 (+302.9%), from €522 to €2,102
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,246 | €529,697 | +€10,451 | +2.0% |
| Fixed assets | 21/28 | €491,521 | €463,026 | -€28,495 | -5.8% |
| Tangible fixed assets | 22/27 | €491,521 | €463,026 | -€28,495 | -5.8% |
| Land and buildings | 22 | €491,180 | €462,855 | -€28,325 | -5.8% |
| Plant, machinery and equipment | 23 | €340 | €170 | -€170 | -50.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €27,726 | €66,672 | +€38,946 | +140.5% |
| Stocks and contracts in progress | 3 | €468 | €1,635 | +€1,167 | +249.1% |
| Stocks | 30/36 | €468 | €1,635 | +€1,167 | +249.1% |
| Amounts receivable within one year | 40/41 | €25,508 | €59,530 | +€34,022 | +133.4% |
| Other amounts receivable | 41 | €25,508 | €59,530 | +€34,022 | +133.4% |
| Cash at bank and in hand | 54/58 | €1,749 | €5,506 | +€3,757 | +214.7% |
| Total equity and liabilities | 10/49 | €519,246 | €529,697 | +€10,451 | +2.0% |
| Equity | 10/15 | €353,824 | €391,613 | +€37,788 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €375,000 | €375,000 | = | 0.0% |
| Distributable reserves | 133 | €375,000 | €375,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,776 | -€1,987 | +€37,788 | +95.0% |
| Amounts payable | 17/49 | €165,422 | €138,084 | -€27,337 | -16.5% |
| Amounts payable after more than one year | 17 | €120,853 | €104,598 | -€16,255 | -13.4% |
| Financial debts | 170/4 | €120,853 | €104,598 | -€16,255 | -13.4% |
| Amounts payable within one year | 42/48 | €44,569 | €33,486 | -€11,083 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €15,765 | €16,255 | +€490 | +3.1% |
| Financial debts | 43 | €2,449 | €3,359 | +€910 | +37.2% |
| Credit institutions | 430/8 | €2,449 | €3,359 | +€910 | +37.2% |
| Trade debts | 44 | €16,796 | €11,685 | -€5,112 | -30.4% |
| Suppliers | 440/4 | €16,796 | €11,685 | -€5,112 | -30.4% |
| Taxes, remuneration and social security | 45 | €5,237 | €2,188 | -€3,049 | -58.2% |
| Taxes | 450/3 | €5,237 | €2,188 | -€3,049 | -58.2% |
| Other amounts payable | 47/48 | €4,322 | €0 | -€4,322 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,057 | €0 | -€2,057 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,636 | €27,597 | -€38 | -0.1% |
| Other operating charges | 640/8 | €3,750 | €5,599 | +€1,849 | +49.3% |
| Non-recurring operating charges | 66A | €5,145 | €0 | -€5,145 | -100.0% |
| Gross operating margin | 9900 | €71,826 | €83,980 | +€12,154 | +16.9% |
| Operating profit (loss) | 9901 | €33,237 | €50,783 | +€17,546 | +52.8% |
| Financial income | 75/76B | €522 | €2,102 | +€1,580 | +302.9% |
| Recurring financial income | 75 | €522 | €2,102 | +€1,580 | +302.9% |
| Financial charges | 65/66B | €7,287 | €15,097 | +€7,810 | +107.2% |
| Recurring financial charges | 65 | €7,287 | €15,097 | +€7,810 | +107.2% |
| Profit (loss) for the period before taxes | 9903 | €26,472 | €37,788 | +€11,316 | +42.7% |
| Profit (loss) for the period | 9904 | €26,472 | €37,788 | +€11,316 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,472 | €37,788 | +€11,316 | +42.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.