PRALINESSENCE: 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.
PRALINESSENCE
Largest movements
- Receivables within one year +€37,336
up €37,336 (+78.2%), from €47,753 to €85,089
of which Other amounts receivable: +€53,841
- Cash +€19,299
up €19,299 (+73.3%), from €26,339 to €45,638
mainly Net result for the year (+€62,073) and Investment in fixed assets (net) (+€11,158)
- Tangible fixed assets -€11,158
no longer reported in 2025 (was €11,158)
of which Other tangible fixed assets: -€7,930
- Stocks and contracts -€8,439
no longer reported in 2025 (was €8,439)
- Profit (loss) carried forward +€62,073
up €62,073 (+379%), from €16,382 to €78,455
- Trade debts -€15,110
down €15,110 (-70.4%), from €21,454 to €6,344
- Tax, wage and social debts +€10,663
up €10,663 (+81.9%), from €13,019 to €23,682
of which Taxes: +€20,882
- Accrued charges and deferred income -€9,454
no longer reported in 2025 (was €9,454)
- Other debts -€5,472
down €5,472 (-98.4%), from €5,559 to €87
- Staff costs -€45,332
down €45,332 (-70.2%), from €64,595 to €19,264
- Taxes +€20,921
up €20,921 (+747%), from €2,800 to €23,721
- Gross operating margin +€13,935
up €13,935 (+15.2%), from €91,758 to €105,693
- Depreciation -€7,302
no longer reported in 2025 (was €7,302)
- Financial charges -€1,798
down €1,798 (-64.0%), from €2,811 to €1,012
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 | €95,643 | €132,138 | +€36,495 | +38.2% |
| Fixed assets | 21/28 | €11,158 | - | -€11,158 | |
| Tangible fixed assets | 22/27 | €11,158 | - | -€11,158 | |
| Plant, machinery and equipment | 23 | €3,228 | - | -€3,228 | |
| Other tangible fixed assets | 26 | €7,930 | - | -€7,930 | |
| Current assets | 29/58 | €84,485 | €132,138 | +€47,653 | +56.4% |
| Stocks and contracts in progress | 3 | €8,439 | - | -€8,439 | |
| Stocks | 30/36 | €8,439 | - | -€8,439 | |
| Amounts receivable within one year | 40/41 | €47,753 | €85,089 | +€37,336 | +78.2% |
| Trade receivables | 40 | €20,005 | €3,500 | -€16,505 | -82.5% |
| Other amounts receivable | 41 | €27,748 | €81,589 | +€53,841 | +194% |
| Cash at bank and in hand | 54/58 | €26,339 | €45,638 | +€19,299 | +73.3% |
| Deferred charges and accrued income | 490/1 | €1,954 | €1,412 | -€543 | -27.8% |
| Total equity and liabilities | 10/49 | €95,643 | €132,138 | +€36,495 | +38.2% |
| Equity | 10/15 | €38,382 | €100,455 | +€62,073 | +162% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,382 | €78,455 | +€62,073 | +379% |
| Amounts payable | 17/49 | €57,261 | €31,683 | -€25,578 | -44.7% |
| Amounts payable after more than one year | 17 | €1,570 | - | -€1,570 | |
| Financial debts | 170/4 | €1,570 | - | -€1,570 | |
| Amounts payable within one year | 42/48 | €46,237 | €31,683 | -€14,554 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €6,205 | €1,570 | -€4,635 | -74.7% |
| Trade debts | 44 | €21,454 | €6,344 | -€15,110 | -70.4% |
| Suppliers | 440/4 | €21,454 | €6,344 | -€15,110 | -70.4% |
| Taxes, remuneration and social security | 45 | €13,019 | €23,682 | +€10,663 | +81.9% |
| Taxes | 450/3 | €2,800 | €23,682 | +€20,882 | +746% |
| Remuneration and social security | 454/9 | €10,219 | - | -€10,219 | |
| Other amounts payable | 47/48 | €5,559 | €87 | -€5,472 | -98.4% |
| Accrued charges and deferred income | 492/3 | €9,454 | - | -€9,454 | |
| Remuneration, social security and pensions | 62 | €64,595 | €19,264 | -€45,332 | -70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,302 | - | -€7,302 | |
| Other operating charges | 640/8 | €2,108 | €1,059 | -€1,049 | -49.8% |
| Gross operating margin | 9900 | €91,758 | €105,693 | +€13,935 | +15.2% |
| Operating profit (loss) | 9901 | €17,753 | €85,371 | +€67,618 | +381% |
| Financial income | 75/76B | €710 | €1,436 | +€726 | +102% |
| Recurring financial income | 75 | €710 | €1,436 | +€726 | +102% |
| Financial charges | 65/66B | €2,811 | €1,012 | -€1,798 | -64.0% |
| Recurring financial charges | 65 | €2,811 | €1,012 | -€1,798 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €15,652 | €85,794 | +€70,142 | +448% |
| Income taxes | 67/77 | €2,800 | €23,721 | +€20,921 | +747% |
| Profit (loss) for the period | 9904 | €12,852 | €62,073 | +€49,221 | +383% |
| Profit (loss) for the period to be appropriated | 9905 | €12,852 | €62,073 | +€49,221 | +383% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.