PRATA: 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.
PRATA
Largest movements
- Current investments +€29,874
up €29,874 (+119.1%), from €25,093 to €54,967
- Tangible fixed assets -€20,127
down €20,127 (-46.7%), from €43,113 to €22,986
of which Furniture and vehicles: -€15,809
- Receivables within one year +€12,181
up €12,181 (+12.5%), from €97,835 to €110,016
of which Other amounts receivable: +€7,065
- Deferred charges and accrued income -€3,176
no longer reported in 2026 (was €3,176)
- Cash +€2,941
up €2,941 (+8.1%), from €36,528 to €39,469
mainly Depreciation (+€32,998) and Net result for the year (+€18,193)
- Reserves +€17,360
up €17,360 (+76.7%), from €22,619 to €39,979
- Trade debts +€15,867
up €15,867 (+2589.0%), from €613 to €16,479
- Other debts -€8,750
down €8,750 (-29.3%), from €29,886 to €21,136
- Current portion of long-term debt -€5,122
no longer reported in 2026 (was €5,122)
- Gross operating margin -€10,393
down €10,393 (-14.7%), from €70,744 to €60,351
- Taxes -€2,025
down €2,025 (-20.3%), from €9,993 to €7,968
- Financial charges +€1,516
up €1,516, from -€214 to €1,301
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,744 | €227,437 | +€21,693 | +10.5% |
| Fixed assets | 21/28 | €43,113 | €22,986 | -€20,127 | -46.7% |
| Tangible fixed assets | 22/27 | €43,113 | €22,986 | -€20,127 | -46.7% |
| Plant, machinery and equipment | 23 | €3,634 | €1,947 | -€1,687 | -46.4% |
| Furniture and vehicles | 24 | €35,416 | €19,607 | -€15,809 | -44.6% |
| Other tangible fixed assets | 26 | €4,063 | €1,432 | -€2,631 | -64.8% |
| Current assets | 29/58 | €162,631 | €204,451 | +€41,820 | +25.7% |
| Amounts receivable within one year | 40/41 | €97,835 | €110,016 | +€12,181 | +12.5% |
| Trade receivables | 40 | €16,229 | €21,345 | +€5,116 | +31.5% |
| Other amounts receivable | 41 | €81,605 | €88,671 | +€7,065 | +8.7% |
| Current investments | 50/53 | €25,093 | €54,967 | +€29,874 | +119.1% |
| Cash at bank and in hand | 54/58 | €36,528 | €39,469 | +€2,941 | +8.1% |
| Deferred charges and accrued income | 490/1 | €3,176 | - | -€3,176 | |
| Total equity and liabilities | 10/49 | €205,744 | €227,437 | +€21,693 | +10.5% |
| Equity | 10/15 | €160,967 | €178,327 | +€17,360 | +10.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,619 | €39,979 | +€17,360 | +76.7% |
| Distributable reserves | 133 | €22,619 | €39,979 | +€17,360 | +76.7% |
| Profit (loss) carried forward | 14 | €125,948 | €125,948 | = | 0.0% |
| Amounts payable | 17/49 | €44,777 | €49,110 | +€4,333 | +9.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,777 | €48,201 | +€3,424 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €5,122 | - | -€5,122 | |
| Trade debts | 44 | €613 | €16,479 | +€15,867 | +2589.0% |
| Suppliers | 440/4 | €613 | €16,479 | +€15,867 | +2589.0% |
| Taxes, remuneration and social security | 45 | €9,156 | €10,586 | +€1,429 | +15.6% |
| Taxes | 450/3 | €9,156 | €10,586 | +€1,429 | +15.6% |
| Other amounts payable | 47/48 | €29,886 | €21,136 | -€8,750 | -29.3% |
| Accrued charges and deferred income | 492/3 | - | €909 | +€909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,054 | €32,998 | -€56 | -0.2% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €70,744 | €60,351 | -€10,393 | -14.7% |
| Operating profit (loss) | 9901 | €37,185 | €27,234 | -€9,952 | -26.8% |
| Financial income | 75/76B | €523 | €228 | -€295 | -56.4% |
| Recurring financial income | 75 | €523 | €228 | -€295 | -56.4% |
| Financial charges | 65/66B | -€214 | €1,301 | +€1,516 | |
| Recurring financial charges | 65 | -€214 | €1,301 | +€1,516 | |
| Profit (loss) for the period before taxes | 9903 | €37,923 | €26,161 | -€11,762 | -31.0% |
| Income taxes | 67/77 | €9,993 | €7,968 | -€2,025 | -20.3% |
| Profit (loss) for the period | 9904 | €27,930 | €18,193 | -€9,737 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,930 | €18,193 | -€9,737 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.