PRANA: 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.
PRANA
Largest movements
- Tangible fixed assets -€18,827
down €18,827 (-10.1%), from €186,752 to €167,924
of which Land and buildings: -€12,303
- Cash -€13,291
down €13,291 (-40.3%), from €32,970 to €19,679
mainly Net result for the year (-€38,199) and Debts after one year (-€3,100)
- Stocks and contracts -€11,513
down €11,513 (-68.7%), from €16,749 to €5,236
- Receivables within one year -€3,109
down €3,109 (-25.7%), from €12,108 to €8,999
of which Trade receivables: -€3,109
- Profit (loss) carried forward -€38,199
down €38,199 (-87.7%), from €43,571 to €5,372
- Debts after one year -€3,100
no longer reported in 2025 (was €3,100)
- Current portion of long-term debt -€3,041
down €3,041 (-49.5%), from €6,141 to €3,100
- Gross operating margin -€24,951
down €24,951, from €10,524 to -€14,426
- Write-downs +€305
new in 2025: €305
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 | €250,417 | €203,862 | -€46,556 | -18.6% |
| Fixed assets | 21/28 | €186,752 | €167,924 | -€18,827 | -10.1% |
| Tangible fixed assets | 22/27 | €186,752 | €167,924 | -€18,827 | -10.1% |
| Land and buildings | 22 | €173,421 | €161,119 | -€12,303 | -7.1% |
| Plant, machinery and equipment | 23 | €1,750 | €1,238 | -€512 | -29.3% |
| Furniture and vehicles | 24 | €11,580 | €5,568 | -€6,013 | -51.9% |
| Current assets | 29/58 | €63,666 | €35,938 | -€27,728 | -43.6% |
| Stocks and contracts in progress | 3 | €16,749 | €5,236 | -€11,513 | -68.7% |
| Stocks | 30/36 | €16,749 | €5,236 | -€11,513 | -68.7% |
| Amounts receivable within one year | 40/41 | €12,108 | €8,999 | -€3,109 | -25.7% |
| Trade receivables | 40 | €11,846 | €8,737 | -€3,109 | -26.2% |
| Other amounts receivable | 41 | €262 | €262 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €32,970 | €19,679 | -€13,291 | -40.3% |
| Deferred charges and accrued income | 490/1 | €1,839 | €2,024 | +€185 | +10.1% |
| Total equity and liabilities | 10/49 | €250,417 | €203,862 | -€46,556 | -18.6% |
| Equity | 10/15 | €225,329 | €187,130 | -€38,199 | -17.0% |
| Contributions | 10/11 | €146,282 | €146,282 | = | 0.0% |
| Reserves | 13 | €35,476 | €35,476 | = | 0.0% |
| Distributable reserves | 133 | €35,476 | €35,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,571 | €5,372 | -€38,199 | -87.7% |
| Amounts payable | 17/49 | €25,088 | €16,732 | -€8,356 | -33.3% |
| Amounts payable after more than one year | 17 | €3,100 | - | -€3,100 | |
| Financial debts | 170/4 | €3,100 | - | -€3,100 | |
| Amounts payable within one year | 42/48 | €21,975 | €16,718 | -€5,257 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €6,141 | €3,100 | -€3,041 | -49.5% |
| Trade debts | 44 | €10,582 | €9,346 | -€1,236 | -11.7% |
| Suppliers | 440/4 | €10,582 | €9,346 | -€1,236 | -11.7% |
| Taxes, remuneration and social security | 45 | €1,946 | €2,477 | +€530 | +27.3% |
| Taxes | 450/3 | €1,946 | €2,477 | +€530 | +27.3% |
| Other amounts payable | 47/48 | €3,306 | €1,796 | -€1,510 | -45.7% |
| Accrued charges and deferred income | 492/3 | €14 | €15 | +€0 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,827 | €18,827 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €305 | +€305 | |
| Other operating charges | 640/8 | €3,640 | €3,717 | +€77 | +2.1% |
| Gross operating margin | 9900 | €10,524 | -€14,426 | -€24,951 | |
| Operating profit (loss) | 9901 | -€11,943 | -€37,276 | -€25,333 | -212.1% |
| Financial income | 75/76B | €101 | €152 | +€50 | +49.4% |
| Recurring financial income | 75 | €101 | €152 | +€50 | +49.4% |
| Financial charges | 65/66B | €1,036 | €960 | -€76 | -7.3% |
| Recurring financial charges | 65 | €1,036 | €960 | -€76 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,878 | -€38,085 | -€25,207 | -195.7% |
| Income taxes | 67/77 | €110 | €114 | +€4 | +3.8% |
| Profit (loss) for the period | 9904 | -€12,988 | -€38,199 | -€25,211 | -194.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,988 | -€38,199 | -€25,211 | -194.1% |
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 11 October 2026 via checked.be.