PRASSIMO: 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.
PRASSIMO
Largest movements
- Cash -€8,595
down €8,595 (-50.8%), from €16,915 to €8,320
mainly Receivables within one year (-€8,472) and Provisions (-€3,658)
- Receivables within one year +€8,472
up €8,472 (+3.5%), from €240,126 to €248,598
- Provisions -€3,658
down €3,658 (-52.3%), from €7,000 to €3,343
- Profit (loss) carried forward +€2,984
up €2,984 (+1.2%), from €242,387 to €245,371
- Gross operating margin -€21,881
down €21,881, from €15,791 to -€6,090
- Purchases and services +€15,246
up €15,246 (+29.7%), from €51,274 to €66,520
- Taxes -€14,300
no longer reported in 2025 (was €14,300)
- Turnover -€6,635
down €6,635 (-9.9%), from €67,065 to €60,430
- Financial income -€1,109
down €1,109 (-7.7%), from €14,352 to €13,242
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 | €265,240 | €263,008 | -€2,233 | -0.8% |
| Fixed assets | 21/28 | €8,199 | €6,090 | -€2,110 | -25.7% |
| Tangible fixed assets | 22/27 | €5,899 | €3,790 | -€2,110 | -35.8% |
| Plant, machinery and equipment | 23 | €3,350 | €1,415 | -€1,935 | -57.8% |
| Furniture and vehicles | 24 | €2,549 | €2,375 | -€174 | -6.8% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €257,041 | €256,918 | -€123 | 0.0% |
| Amounts receivable within one year | 40/41 | €240,126 | €248,598 | +€8,472 | +3.5% |
| Other amounts receivable | 41 | €240,126 | €248,598 | +€8,472 | +3.5% |
| Cash at bank and in hand | 54/58 | €16,915 | €8,320 | -€8,595 | -50.8% |
| Total equity and liabilities | 10/49 | €265,240 | €263,008 | -€2,233 | -0.8% |
| Equity | 10/15 | €254,787 | €257,771 | +€2,984 | +1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,387 | €245,371 | +€2,984 | +1.2% |
| Provisions and deferred taxes | 16 | €7,000 | €3,343 | -€3,658 | -52.3% |
| Provisions for liabilities and charges | 160/5 | €7,000 | €3,343 | -€3,658 | -52.3% |
| Taxes | 161 | €7,000 | €3,343 | -€3,658 | -52.3% |
| Amounts payable | 17/49 | €3,453 | €1,894 | -€1,559 | -45.2% |
| Amounts payable within one year | 42/48 | €3,453 | €1,894 | -€1,559 | -45.2% |
| Trade debts | 44 | €3,453 | €1,894 | -€1,559 | -45.2% |
| Suppliers | 440/4 | €3,453 | €1,894 | -€1,559 | -45.2% |
| Turnover | 70 | €67,065 | €60,430 | -€6,635 | -9.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,274 | €66,520 | +€15,246 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,736 | €3,179 | -€558 | -14.9% |
| Other operating charges | 640/8 | €116 | €340 | +€224 | +193.1% |
| Gross operating margin | 9900 | €15,791 | -€6,090 | -€21,881 | |
| Operating profit (loss) | 9901 | €11,938 | -€9,609 | -€21,547 | |
| Financial income | 75/76B | €14,352 | €13,242 | -€1,109 | -7.7% |
| Recurring financial income | 75 | €14,352 | €13,242 | -€1,109 | -7.7% |
| Financial charges | 65/66B | €1,146 | €649 | -€497 | -43.3% |
| Recurring financial charges | 65 | €650 | €649 | -€0 | -0.1% |
| Non-recurring financial charges | 66B | €496 | - | -€496 | |
| Profit (loss) for the period before taxes | 9903 | €25,144 | €2,984 | -€22,160 | -88.1% |
| Income taxes | 67/77 | €14,300 | - | -€14,300 | |
| Profit (loss) for the period | 9904 | €10,844 | €2,984 | -€7,860 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,844 | €2,984 | -€7,860 | -72.5% |
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 12 October 2026 via checked.be.