PRAMUKH: 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.
PRAMUKH
Largest movements
- Cash +€9,792
up €9,792 (+151%), from €6,474 to €16,266
mainly Trade debts (+€18,299) and Tax, wage and social debts (+€702)
- Trade debts +€18,299
up €18,299 (+893%), from €2,049 to €20,348
- Other debts -€7,000
down €7,000 (-14.8%), from €47,298 to €40,298
- Profit (loss) carried forward -€2,947
down €2,947 (-136%), from -€2,165 to -€5,113
- Tax, wage and social debts +€702
new in 2024: €702
- Gross operating margin -€21,516
down €21,516 (-96.9%), from €22,200 to €685
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,382 | €62,436 | +€9,055 | +17.0% |
| Fixed assets | 21/28 | €260 | - | -€260 | |
| Tangible fixed assets | 22/27 | €260 | - | -€260 | |
| Furniture and vehicles | 24 | €260 | - | -€260 | |
| Current assets | 29/58 | €53,122 | €62,436 | +€9,315 | +17.5% |
| Stocks and contracts in progress | 3 | €36,737 | €36,737 | = | 0.0% |
| Stocks | 30/36 | €36,737 | €36,737 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,257 | €4,779 | -€477 | -9.1% |
| Other amounts receivable | 41 | €5,257 | €4,779 | -€477 | -9.1% |
| Current investments | 50/53 | €4,655 | €4,655 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,474 | €16,266 | +€9,792 | +151% |
| Total equity and liabilities | 10/49 | €53,382 | €62,436 | +€9,055 | +17.0% |
| Equity | 10/15 | €4,035 | €1,087 | -€2,947 | -73.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,165 | -€5,113 | -€2,947 | -136% |
| Amounts payable | 17/49 | €49,347 | €61,349 | +€12,002 | +24.3% |
| Amounts payable within one year | 42/48 | €49,347 | €61,349 | +€12,002 | +24.3% |
| Trade debts | 44 | €2,049 | €20,348 | +€18,299 | +893% |
| Suppliers | 440/4 | €2,049 | €20,348 | +€18,299 | +893% |
| Taxes, remuneration and social security | 45 | - | €702 | +€702 | |
| Taxes | 450/3 | - | €702 | +€702 | |
| Other amounts payable | 47/48 | €47,298 | €40,298 | -€7,000 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €260 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,989 | €2,966 | -€23 | -0.8% |
| Gross operating margin | 9900 | €22,200 | €685 | -€21,516 | -96.9% |
| Operating profit (loss) | 9901 | €18,951 | -€2,542 | -€21,493 | |
| Financial income | 75/76B | €99 | €35 | -€65 | -65.0% |
| Recurring financial income | 75 | €99 | €35 | -€65 | -65.0% |
| Financial charges | 65/66B | €639 | €440 | -€199 | -31.1% |
| Recurring financial charges | 65 | €639 | €440 | -€199 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €18,412 | -€2,947 | -€21,359 | |
| Profit (loss) for the period | 9904 | €18,412 | -€2,947 | -€21,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,412 | -€2,947 | -€21,359 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.