PRANA CONSULT: 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 CONSULT
Largest movements
- Cash +€79,002
up €79,002 (+149%), from €52,866 to €131,868
mainly Current investments (+€55,366) and Net result for the year (+€51,266)
- Current investments -€55,366
down €55,366 (-69.2%), from €79,999 to €24,633
- Tangible fixed assets +€8,894
new in 2025: €8,894
- Receivables within one year +€4,627
up €4,627 (+25.1%), from €18,419 to €23,046
- Reserves +€25,000
up €25,000 (+49.6%), from €50,386 to €75,386
of which Distributable reserves: +€25,000
- Tax, wage and social debts +€4,891
up €4,891 (+37.7%), from €12,970 to €17,862
- Trade debts +€4,203
up €4,203 (+601%), from €699 to €4,903
- Gross operating margin +€12,251
up €12,251 (+20.0%), from €61,102 to €73,353
- Taxes +€9,629
up €9,629 (+81.7%), from €11,784 to €21,413
- Financial income +€3,056
up €3,056 (+45,013%), from €7 to €3,063
of which Financial income: +€3,056
- Depreciation +€1,034
up €1,034, from €0 to €1,034
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 | €151,284 | €188,440 | +€37,156 | +24.6% |
| Fixed assets | 21/28 | - | €8,894 | +€8,894 | |
| Tangible fixed assets | 22/27 | - | €8,894 | +€8,894 | |
| Furniture and vehicles | 24 | - | €8,894 | +€8,894 | |
| Current assets | 29/58 | €151,284 | €179,547 | +€28,262 | +18.7% |
| Amounts receivable within one year | 40/41 | €18,419 | €23,046 | +€4,627 | +25.1% |
| Trade receivables | 40 | €18,419 | €23,046 | +€4,627 | +25.1% |
| Current investments | 50/53 | €79,999 | €24,633 | -€55,366 | -69.2% |
| Cash at bank and in hand | 54/58 | €52,866 | €131,868 | +€79,002 | +149% |
| Total equity and liabilities | 10/49 | €151,284 | €188,440 | +€37,156 | +24.6% |
| Equity | 10/15 | €92,392 | €118,658 | +€26,266 | +28.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €50,386 | €75,386 | +€25,000 | +49.6% |
| Non-distributable reserves | 130/1 | €1,746 | €1,746 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,746 | €1,746 | = | 0.0% |
| Distributable reserves | 133 | €48,640 | €73,640 | +€25,000 | +51.4% |
| Profit (loss) carried forward | 14 | €23,456 | €24,722 | +€1,266 | +5.4% |
| Amounts payable | 17/49 | €58,892 | €69,782 | +€10,890 | +18.5% |
| Amounts payable within one year | 42/48 | €58,892 | €69,782 | +€10,890 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €699 | €4,903 | +€4,203 | +601% |
| Suppliers | 440/4 | €699 | €4,903 | +€4,203 | +601% |
| Taxes, remuneration and social security | 45 | €12,970 | €17,862 | +€4,891 | +37.7% |
| Taxes | 450/3 | €12,970 | €17,862 | +€4,891 | +37.7% |
| Other amounts payable | 47/48 | €42,722 | €44,518 | +€1,795 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,034 | +€1,034 | |
| Other operating charges | 640/8 | €1,639 | €1,821 | +€182 | +11.1% |
| Gross operating margin | 9900 | €61,102 | €73,353 | +€12,251 | +20.0% |
| Operating profit (loss) | 9901 | €59,463 | €70,498 | +€11,035 | +18.6% |
| Financial income | 75/76B | €7 | €3,063 | +€3,056 | +45,013% |
| Recurring financial income | 75 | €7 | €3,063 | +€3,056 | +45,013% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €730 | €882 | +€152 | +20.8% |
| Recurring financial charges | 65 | €730 | €882 | +€152 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €58,740 | €72,679 | +€13,939 | +23.7% |
| Income taxes | 67/77 | €11,784 | €21,413 | +€9,629 | +81.7% |
| Profit (loss) for the period | 9904 | €46,956 | €51,266 | +€4,310 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,956 | €51,266 | +€4,310 | +9.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.