PRANACLINIC: 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.
PRANACLINIC
Largest movements
- Tangible fixed assets -€21,311
down €21,311 (-3.5%), from €601,430 to €580,119
of which Land and buildings: -€21,696
- Receivables within one year +€14,189
up €14,189 (+161.9%), from €8,766 to €22,955
of which Trade receivables: +€16,189
- Reserves -€58,000
down €58,000 (-70.9%), from €81,860 to €23,860
- Other debts +€55,093
up €55,093 (+755.7%), from €7,290 to €62,383
- Debts after one year -€23,979
down €23,979 (-4.7%), from €512,276 to €488,297
of which Financial debts: -€33,470
- Tax, wage and social debts +€18,092
up €18,092 (+432.8%), from €4,180 to €22,272
- Gross operating margin +€21,757
up €21,757 (+40.1%), from €54,246 to €76,002
- Taxes +€8,732
up €8,732 (+361.5%), from €2,415 to €11,147
- Depreciation -€1,059
down €1,059 (-4.1%), from €25,917 to €24,858
- Financial charges -€930
down €930 (-6.3%), from €14,762 to €13,832
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 | €666,022 | €657,818 | -€8,204 | -1.2% |
| Fixed assets | 21/28 | €601,430 | €580,119 | -€21,311 | -3.5% |
| Tangible fixed assets | 22/27 | €601,430 | €580,119 | -€21,311 | -3.5% |
| Land and buildings | 22 | €594,788 | €573,092 | -€21,696 | -3.6% |
| Furniture and vehicles | 24 | €6,642 | €7,027 | +€385 | +5.8% |
| Current assets | 29/58 | €64,592 | €77,699 | +€13,107 | +20.3% |
| Amounts receivable within one year | 40/41 | €8,766 | €22,955 | +€14,189 | +161.9% |
| Trade receivables | 40 | €3,866 | €20,055 | +€16,189 | +418.7% |
| Other amounts receivable | 41 | €4,900 | €2,900 | -€2,000 | -40.8% |
| Cash at bank and in hand | 54/58 | €53,958 | €51,501 | -€2,457 | -4.6% |
| Deferred charges and accrued income | 490/1 | €1,868 | €3,242 | +€1,374 | +73.6% |
| Total equity and liabilities | 10/49 | €666,022 | €657,818 | -€8,204 | -1.2% |
| Equity | 10/15 | €102,853 | €45,264 | -€57,588 | -56.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,860 | €23,860 | -€58,000 | -70.9% |
| Distributable reserves | 133 | €81,860 | €23,860 | -€58,000 | -70.9% |
| Profit (loss) carried forward | 14 | €2,393 | €2,804 | +€412 | +17.2% |
| Amounts payable | 17/49 | €563,169 | €612,553 | +€49,384 | +8.8% |
| Amounts payable after more than one year | 17 | €512,276 | €488,297 | -€23,979 | -4.7% |
| Financial debts | 170/4 | €512,276 | €478,806 | -€33,470 | -6.5% |
| Other amounts payable | 178/9 | - | €9,491 | +€9,491 | |
| Amounts payable within one year | 42/48 | €49,603 | €123,286 | +€73,683 | +148.5% |
| Current portion of amounts payable after more than one year | 42 | €35,417 | €36,226 | +€809 | +2.3% |
| Trade debts | 44 | €2,716 | €2,406 | -€310 | -11.4% |
| Suppliers | 440/4 | €2,716 | €2,406 | -€310 | -11.4% |
| Taxes, remuneration and social security | 45 | €4,180 | €22,272 | +€18,092 | +432.8% |
| Taxes | 450/3 | €4,180 | €22,272 | +€18,092 | +432.8% |
| Other amounts payable | 47/48 | €7,290 | €62,383 | +€55,093 | +755.7% |
| Accrued charges and deferred income | 492/3 | €1,289 | €970 | -€320 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,917 | €24,858 | -€1,059 | -4.1% |
| Other operating charges | 640/8 | €3,511 | €3,354 | -€157 | -4.5% |
| Non-recurring operating charges | 66A | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €54,246 | €76,002 | +€21,757 | +40.1% |
| Operating profit (loss) | 9901 | €24,430 | €47,391 | +€22,960 | +94.0% |
| Financial income | 75/76B | €3 | €0 | -€2 | -91.9% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -91.9% |
| Financial charges | 65/66B | €14,762 | €13,832 | -€930 | -6.3% |
| Recurring financial charges | 65 | €14,762 | €13,832 | -€930 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €9,671 | €33,559 | +€23,888 | +247.0% |
| Income taxes | 67/77 | €2,415 | €11,147 | +€8,732 | +361.5% |
| Profit (loss) for the period | 9904 | €7,256 | €22,412 | +€15,156 | +208.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,256 | €22,412 | +€15,156 | +208.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.