Prapelu: 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.
Prapelu
Largest movements
- Cash +€10,800
up €10,800 (+240%), from €4,507 to €15,307
mainly Other debts (+€7,129) and Trade debts (+€3,582)
- Deferred charges and accrued income +€1,053
up €1,053 (+18.5%), from €5,702 to €6,754
- Receivables within one year +€755
up €755 (+20.2%), from €3,731 to €4,485
of which Other amounts receivable: +€885
- Tangible fixed assets -€408
down €408 (-91.0%), from €449 to €40
- Other debts +€7,129
up €7,129 (+27.3%), from €26,077 to €33,206
- Trade debts +€3,582
up €3,582 (+1,461%), from €245 to €3,827
- Tax, wage and social debts +€1,103
up €1,103 (+232%), from €476 to €1,579
- Accrued charges and deferred income +€425
up €425, from €0 to €425
- Gross operating margin +€25,884
up €25,884, from -€24,504 to €1,380
- Other operating charges +€787
up €787, from €0 to €787
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 | €14,388 | €26,586 | +€12,199 | +84.8% |
| Fixed assets | 21/28 | €449 | €40 | -€408 | -91.0% |
| Tangible fixed assets | 22/27 | €449 | €40 | -€408 | -91.0% |
| Furniture and vehicles | 24 | €449 | €40 | -€408 | -91.0% |
| Current assets | 29/58 | €13,939 | €26,546 | +€12,607 | +90.4% |
| Amounts receivable within one year | 40/41 | €3,731 | €4,485 | +€755 | +20.2% |
| Trade receivables | 40 | €3,731 | €3,600 | -€131 | -3.5% |
| Other amounts receivable | 41 | €0 | €885 | +€885 | |
| Cash at bank and in hand | 54/58 | €4,507 | €15,307 | +€10,800 | +240% |
| Deferred charges and accrued income | 490/1 | €5,702 | €6,754 | +€1,053 | +18.5% |
| Total equity and liabilities | 10/49 | €14,388 | €26,586 | +€12,199 | +84.8% |
| Equity | 10/15 | -€12,410 | -€12,450 | -€40 | -0.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,410 | -€18,450 | -€40 | -0.2% |
| Amounts payable | 17/49 | €26,798 | €39,036 | +€12,238 | +45.7% |
| Amounts payable within one year | 42/48 | €26,798 | €38,611 | +€11,814 | +44.1% |
| Trade debts | 44 | €245 | €3,827 | +€3,582 | +1,461% |
| Suppliers | 440/4 | €245 | €3,827 | +€3,582 | +1,461% |
| Taxes, remuneration and social security | 45 | €476 | €1,579 | +€1,103 | +232% |
| Taxes | 450/3 | €476 | €1,579 | +€1,103 | +232% |
| Other amounts payable | 47/48 | €26,077 | €33,206 | +€7,129 | +27.3% |
| Accrued charges and deferred income | 492/3 | €0 | €425 | +€425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €408 | -€181 | -30.7% |
| Other operating charges | 640/8 | €0 | €787 | +€787 | |
| Non-recurring operating charges | 66A | €545 | €0 | -€545 | -100% |
| Gross operating margin | 9900 | -€24,504 | €1,380 | +€25,884 | |
| Operating profit (loss) | 9901 | -€25,638 | €185 | +€25,823 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €59 | €92 | +€33 | +55.4% |
| Recurring financial charges | 65 | €59 | €92 | +€33 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,697 | €92 | +€25,790 | |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€25,837 | -€40 | +€25,797 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,837 | -€40 | +€25,797 | +99.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.