PRATANNE: 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.
PRATANNE
Largest movements
- Current investments +€2.4m
up €2.4m (+9.3%), from €25.8m to €28.2m
- Financial fixed assets -€470,744
down €470,744 (-15.6%), from €3.0m to €2.5m
- Profit (loss) carried forward +€2.1m
up €2.1m, from -€700,994 to €1.4m
- Tax, wage and social debts -€333,752
down €333,752 (-28.3%), from €1.2m to €844,089
- Financial charges -€1.8m
down €1.8m, from €1.6m to -€166,311
- Taxes -€578,569
down €578,569 (-75.7%), from €764,586 to €186,017
- Financial income -€521,487
down €521,487 (-18.4%), from €2.8m to €2.3m
of which Financial income: -€1.8m
- Gross operating margin -€65,231
down €65,231, from €16,559 to -€48,672
- Other operating charges -€2,577
down €2,577 (-3.7%), from €70,285 to €67,708
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 | €29,599,488 | €31,341,246 | +€1.7m | +5.9% |
| Fixed assets | 21/28 | €3,018,442 | €2,547,698 | -€470,744 | -15.6% |
| Financial fixed assets | 28 | €3,018,442 | €2,547,698 | -€470,744 | -15.6% |
| Current assets | 29/58 | €26,581,045 | €28,793,547 | +€2.2m | +8.3% |
| Amounts receivable within one year | 40/41 | €555,188 | €459,919 | -€95,269 | -17.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €555,188 | €459,919 | -€95,269 | -17.2% |
| Current investments | 50/53 | €25,786,626 | €28,175,934 | +€2.4m | +9.3% |
| Cash at bank and in hand | 54/58 | €239,232 | €98,524 | -€140,708 | -58.8% |
| Deferred charges and accrued income | 490/1 | - | €59,170 | +€59,170 | |
| Total equity and liabilities | 10/49 | €29,599,488 | €31,341,246 | +€1.7m | +5.9% |
| Equity | 10/15 | €3,683,481 | €5,751,264 | +€2.1m | +56.1% |
| Contributions | 10/11 | €4,000,000 | €4,000,000 | = | 0.0% |
| Reserves | 13 | €384,474 | €384,474 | = | 0.0% |
| Distributable reserves | 133 | €384,474 | €384,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€700,994 | €1,366,789 | +€2.1m | |
| Amounts payable | 17/49 | €25,916,007 | €25,589,982 | -€326,025 | -1.3% |
| Amounts payable after more than one year | 17 | €24,713,852 | €24,713,852 | = | 0.0% |
| Financial debts | 170/4 | €24,713,852 | €24,713,852 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,202,156 | €863,162 | -€338,993 | -28.2% |
| Financial debts | 43 | €42 | €0 | -€42 | -99.1% |
| Credit institutions | 430/8 | €42 | €0 | -€42 | -99.1% |
| Trade debts | 44 | €8,666 | €3,719 | -€4,946 | -57.1% |
| Suppliers | 440/4 | €8,666 | €3,719 | -€4,946 | -57.1% |
| Taxes, remuneration and social security | 45 | €1,177,841 | €844,089 | -€333,752 | -28.3% |
| Taxes | 450/3 | €1,177,841 | €844,089 | -€333,752 | -28.3% |
| Other amounts payable | 47/48 | €15,607 | €15,353 | -€254 | -1.6% |
| Accrued charges and deferred income | 492/3 | - | €12,968 | +€12,968 | |
| Other operating charges | 640/8 | €70,285 | €67,708 | -€2,577 | -3.7% |
| Non-recurring operating charges | 66A | €32,587 | €107,010 | +€74,423 | +228.4% |
| Gross operating margin | 9900 | €16,559 | -€48,672 | -€65,231 | |
| Operating profit (loss) | 9901 | -€86,313 | -€223,391 | -€137,077 | -158.8% |
| Financial income | 75/76B | €2,832,367 | €2,310,879 | -€521,487 | -18.4% |
| Recurring financial income | 75 | €2,832,367 | €1,071,782 | -€1.8m | -62.2% |
| Non-recurring financial income | 76B | - | €1,239,097 | +€1.2m | |
| Financial charges | 65/66B | €1,596,994 | -€166,311 | -€1.8m | |
| Recurring financial charges | 65 | €1,596,994 | -€166,311 | -€1.8m | |
| Profit (loss) for the period before taxes | 9903 | €1,149,060 | €2,253,800 | +€1.1m | +96.1% |
| Income taxes | 67/77 | €764,586 | €186,017 | -€578,569 | -75.7% |
| Profit (loss) for the period | 9904 | €384,474 | €2,067,783 | +€1.7m | +437.8% |
| Profit (loss) for the period to be appropriated | 9905 | €384,474 | €2,067,783 | +€1.7m | +437.8% |
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 6 October 2026 via checked.be.