Prashu: 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.
Prashu
Largest movements
- Cash -€2,191
down €2,191 (-39.1%), from €5,600 to €3,409
mainly Net result for the year (-€14,060) and Investment in fixed assets (net) (-€1,074)
- Tangible fixed assets -€1,707
down €1,707 (-25.9%), from €6,592 to €4,885
of which Plant, machinery and equipment: -€1,251
- Receivables within one year -€437
down €437 (-59.4%), from €736 to €299
of which Trade receivables: -€354
- Profit (loss) carried forward -€14,060
down €14,060 (-25.9%), from -€54,205 to -€68,265
- Other debts +€6,339
up €6,339 (+17.7%), from €35,814 to €42,153
- Tax, wage and social debts +€2,474
up €2,474 (+56.7%), from €4,364 to €6,838
of which Taxes: +€3,254
- Trade debts +€1,048
up €1,048 (+10.1%), from €10,371 to €11,419
- Staff costs +€3,954
up €3,954 (+33.2%), from €11,920 to €15,874
- Taxes -€2,661
no longer reported in 2025 (was €2,661)
- Other operating charges +€694
up €694 (+23.8%), from €2,913 to €3,607
- Gross operating margin -€595
down €595 (-4.6%), from €12,837 to €12,242
- Financial charges -€218
down €218 (-5.1%), from €4,258 to €4,040
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 | €14,944 | €10,745 | -€4,199 | -28.1% |
| Fixed assets | 21/28 | €6,592 | €4,885 | -€1,707 | -25.9% |
| Tangible fixed assets | 22/27 | €6,592 | €4,885 | -€1,707 | -25.9% |
| Plant, machinery and equipment | 23 | €4,933 | €3,682 | -€1,251 | -25.4% |
| Furniture and vehicles | 24 | €1,659 | €1,203 | -€456 | -27.5% |
| Current assets | 29/58 | €8,352 | €5,860 | -€2,492 | -29.8% |
| Stocks and contracts in progress | 3 | €2,016 | €2,152 | +€136 | +6.7% |
| Stocks | 30/36 | €2,016 | €2,152 | +€136 | +6.7% |
| Amounts receivable within one year | 40/41 | €736 | €299 | -€437 | -59.4% |
| Trade receivables | 40 | €354 | - | -€354 | |
| Other amounts receivable | 41 | €382 | €299 | -€83 | -21.7% |
| Cash at bank and in hand | 54/58 | €5,600 | €3,409 | -€2,191 | -39.1% |
| Total equity and liabilities | 10/49 | €14,944 | €10,745 | -€4,199 | -28.1% |
| Equity | 10/15 | -€35,605 | -€49,665 | -€14,060 | -39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,205 | -€68,265 | -€14,060 | -25.9% |
| Amounts payable | 17/49 | €50,549 | €60,410 | +€9,861 | +19.5% |
| Amounts payable within one year | 42/48 | €50,549 | €60,410 | +€9,861 | +19.5% |
| Trade debts | 44 | €10,371 | €11,419 | +€1,048 | +10.1% |
| Suppliers | 440/4 | €10,371 | €11,419 | +€1,048 | +10.1% |
| Taxes, remuneration and social security | 45 | €4,364 | €6,838 | +€2,474 | +56.7% |
| Taxes | 450/3 | €1,664 | €4,918 | +€3,254 | +196% |
| Remuneration and social security | 454/9 | €2,700 | €1,920 | -€780 | -28.9% |
| Other amounts payable | 47/48 | €35,814 | €42,153 | +€6,339 | +17.7% |
| Remuneration, social security and pensions | 62 | €11,920 | €15,874 | +€3,954 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,571 | €2,781 | +€210 | +8.2% |
| Other operating charges | 640/8 | €2,913 | €3,607 | +€694 | +23.8% |
| Gross operating margin | 9900 | €12,837 | €12,242 | -€595 | -4.6% |
| Operating profit (loss) | 9901 | -€4,567 | -€10,020 | -€5,453 | -119% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €4,258 | €4,040 | -€218 | -5.1% |
| Recurring financial charges | 65 | €4,258 | €4,040 | -€218 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,820 | -€14,060 | -€5,240 | -59.4% |
| Income taxes | 67/77 | €2,661 | - | -€2,661 | |
| Profit (loss) for the period | 9904 | -€11,481 | -€14,060 | -€2,579 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,481 | -€14,060 | -€2,579 | -22.5% |
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 21 October 2026 via checked.be.