PRALIWEB: 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.
PRALIWEB
Largest movements
- Cash +€240,834
up €240,834 (+513.5%), from €46,899 to €287,734
- Stocks and contracts +€58,147
up €58,147 (+75.7%), from €76,832 to €134,979
- Receivables within one year -€49,254
down €49,254 (-49.9%), from €98,707 to €49,453
of which Trade receivables: -€40,316
- Other debts +€284,042
up €284,042 (+198.2%), from €143,309 to €427,351
- Profit (loss) carried forward -€82,916
new in 2025: -€82,916
- Trade debts +€53,551
up €53,551 (+207.9%), from €25,758 to €79,309
- Tax, wage and social debts -€11,593
down €11,593 (-56.5%), from €20,507 to €8,915
of which Taxes: -€7,251
- Gross operating margin -€54,143
down €54,143 (-59.1%), from €91,575 to €37,432
- Staff costs +€43,896
up €43,896 (+68.6%), from €63,960 to €107,856
- Taxes -€5,057
down €5,057 (-100.0%), from €5,057 to €0
- Financial charges +€2,293
up €2,293 (+27.8%), from €8,249 to €10,542
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,407 | €482,273 | +€247,866 | +105.7% |
| Fixed assets | 21/28 | €11,674 | €10,022 | -€1,652 | -14.2% |
| Tangible fixed assets | 22/27 | €7,637 | €5,985 | -€1,652 | -21.6% |
| Plant, machinery and equipment | 23 | €7,637 | €5,985 | -€1,652 | -21.6% |
| Financial fixed assets | 28 | €4,037 | €4,037 | = | 0.0% |
| Current assets | 29/58 | €222,733 | €472,251 | +€249,518 | +112.0% |
| Stocks and contracts in progress | 3 | €76,832 | €134,979 | +€58,147 | +75.7% |
| Stocks | 30/36 | €76,832 | €134,979 | +€58,147 | +75.7% |
| Amounts receivable within one year | 40/41 | €98,707 | €49,453 | -€49,254 | -49.9% |
| Trade receivables | 40 | €88,901 | €48,585 | -€40,316 | -45.3% |
| Other amounts receivable | 41 | €9,805 | €868 | -€8,937 | -91.1% |
| Cash at bank and in hand | 54/58 | €46,899 | €287,734 | +€240,834 | +513.5% |
| Deferred charges and accrued income | 490/1 | €295 | €86 | -€209 | -71.0% |
| Total equity and liabilities | 10/49 | €234,407 | €482,273 | +€247,866 | +105.7% |
| Equity | 10/15 | €39,929 | -€42,986 | -€82,916 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,329 | €21,329 | = | 0.0% |
| Distributable reserves | 133 | €21,329 | €21,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€82,916 | -€82,916 | |
| Amounts payable | 17/49 | €194,478 | €525,259 | +€330,781 | +170.1% |
| Amounts payable within one year | 42/48 | €189,574 | €515,574 | +€326,001 | +172.0% |
| Trade debts | 44 | €25,758 | €79,309 | +€53,551 | +207.9% |
| Suppliers | 440/4 | €25,758 | €79,309 | +€53,551 | +207.9% |
| Taxes, remuneration and social security | 45 | €20,507 | €8,915 | -€11,593 | -56.5% |
| Taxes | 450/3 | €8,668 | €1,417 | -€7,251 | -83.7% |
| Remuneration and social security | 454/9 | €11,839 | €7,498 | -€4,342 | -36.7% |
| Other amounts payable | 47/48 | €143,309 | €427,351 | +€284,042 | +198.2% |
| Accrued charges and deferred income | 492/3 | €4,904 | €9,685 | +€4,781 | +97.5% |
| Remuneration, social security and pensions | 62 | €63,960 | €107,856 | +€43,896 | +68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,045 | €1,652 | +€607 | +58.1% |
| Other operating charges | 640/8 | €410 | €1,083 | +€673 | +164.4% |
| Gross operating margin | 9900 | €91,575 | €37,432 | -€54,143 | -59.1% |
| Operating profit (loss) | 9901 | €26,161 | -€73,159 | -€99,320 | |
| Financial income | 75/76B | €239 | €786 | +€547 | +229.2% |
| Recurring financial income | 75 | €239 | €786 | +€547 | +229.2% |
| Financial charges | 65/66B | €8,249 | €10,542 | +€2,293 | +27.8% |
| Recurring financial charges | 65 | €8,249 | €10,542 | +€2,293 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €18,150 | -€82,916 | -€101,066 | |
| Income taxes | 67/77 | €5,057 | €0 | -€5,057 | -100.0% |
| Profit (loss) for the period | 9904 | €13,093 | -€82,916 | -€96,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,093 | -€82,916 | -€96,009 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.