PRATENSIS: 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.
PRATENSIS
Largest movements
- Receivables within one year -€25,758
down €25,758 (-50.7%), from €50,800 to €25,041
of which Trade receivables: -€26,115
- Tangible fixed assets +€7,947
up €7,947 (+2617.9%), from €304 to €8,250
of which Plant, machinery and equipment: +€5,939
- Cash +€3,055
up €3,055 (+5.3%), from €57,858 to €60,913
mainly Receivables within one year (+€25,758) and Net result for the year (+€8,279)
- Trade debts -€26,153
down €26,153 (-81.8%), from €31,975 to €5,822
- Other debts +€5,440
up €5,440 (+15.5%), from €35,017 to €40,457
- Reserves +€4,766
up €4,766 (+12.1%), from €39,432 to €44,199
- Profit (loss) carried forward +€3,513
up €3,513, from -€3,513 to €0
- Tax, wage and social debts -€2,145
down €2,145 (-46.0%), from €4,663 to €2,517
of which Taxes: -€2,188
- Gross operating margin +€11,477
up €11,477 (+676.2%), from €1,697 to €13,175
- Depreciation -€2,846
down €2,846 (-83.6%), from €3,405 to €560
- Taxes +€2,474
up €2,474, from €0 to €2,474
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 | €109,591 | €94,995 | -€14,596 | -13.3% |
| Fixed assets | 21/28 | €304 | €8,250 | +€7,947 | +2617.9% |
| Tangible fixed assets | 22/27 | €304 | €8,250 | +€7,947 | +2617.9% |
| Plant, machinery and equipment | 23 | €0 | €5,939 | +€5,939 | |
| Furniture and vehicles | 24 | €304 | €2,311 | +€2,008 | +661.4% |
| Current assets | 29/58 | €109,287 | €86,745 | -€22,542 | -20.6% |
| Amounts receivable within one year | 40/41 | €50,800 | €25,041 | -€25,758 | -50.7% |
| Trade receivables | 40 | €46,251 | €20,136 | -€26,115 | -56.5% |
| Other amounts receivable | 41 | €4,548 | €4,905 | +€356 | +7.8% |
| Cash at bank and in hand | 54/58 | €57,858 | €60,913 | +€3,055 | +5.3% |
| Deferred charges and accrued income | 490/1 | €630 | €791 | +€161 | +25.6% |
| Total equity and liabilities | 10/49 | €109,591 | €94,995 | -€14,596 | -13.3% |
| Equity | 10/15 | €37,920 | €46,199 | +€8,279 | +21.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €39,432 | €44,199 | +€4,766 | +12.1% |
| Distributable reserves | 133 | €39,432 | €44,199 | +€4,766 | +12.1% |
| Profit (loss) carried forward | 14 | -€3,513 | €0 | +€3,513 | |
| Amounts payable | 17/49 | €71,671 | €48,797 | -€22,875 | -31.9% |
| Amounts payable within one year | 42/48 | €71,655 | €48,797 | -€22,859 | -31.9% |
| Trade debts | 44 | €31,975 | €5,822 | -€26,153 | -81.8% |
| Suppliers | 440/4 | €31,975 | €5,822 | -€26,153 | -81.8% |
| Taxes, remuneration and social security | 45 | €4,663 | €2,517 | -€2,145 | -46.0% |
| Taxes | 450/3 | €4,663 | €2,474 | -€2,188 | -46.9% |
| Remuneration and social security | 454/9 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | €35,017 | €40,457 | +€5,440 | +15.5% |
| Accrued charges and deferred income | 492/3 | €16 | €0 | -€16 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,405 | €560 | -€2,846 | -83.6% |
| Other operating charges | 640/8 | €1,622 | €1,650 | +€28 | +1.7% |
| Gross operating margin | 9900 | €1,697 | €13,175 | +€11,477 | +676.2% |
| Operating profit (loss) | 9901 | -€3,329 | €10,965 | +€14,295 | |
| Financial income | 75/76B | €8 | €4 | -€3 | -43.0% |
| Recurring financial income | 75 | €8 | €4 | -€3 | -43.0% |
| Financial charges | 65/66B | €191 | €216 | +€25 | +13.2% |
| Recurring financial charges | 65 | €191 | €216 | +€25 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,513 | €10,753 | +€14,266 | |
| Income taxes | 67/77 | €0 | €2,474 | +€2,474 | |
| Profit (loss) for the period | 9904 | -€3,513 | €8,279 | +€11,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,513 | €8,279 | +€11,792 |
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 2 October 2026 via checked.be.