PRATIK MOVERS: 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.
PRATIK MOVERS
Largest movements
- Tangible fixed assets -€30,261
down €30,261 (-32.8%), from €92,127 to €61,866
- Receivables within one year +€2,366
up €2,366 (+4.1%), from €57,961 to €60,327
of which Trade receivables: +€3,634
- Tax, wage and social debts -€16,511
down €16,511 (-70.1%), from €23,551 to €7,040
of which Taxes: -€14,011
- Trade debts -€16,089
down €16,089 (-60.1%), from €26,763 to €10,674
- Other debts +€14,669
new in 2024: €14,669
- Accrued charges and deferred income -€14,148
no longer reported in 2024 (was €14,148)
- Profit (loss) carried forward +€4,358
up €4,358 (+3.2%), from €136,035 to €140,393
- Turnover -€314,452
no longer reported in 2024 (was €314,452)
- Purchases and services -€186,996
no longer reported in 2024 (was €186,996)
- Gross operating margin -€66,713
down €66,713 (-51.1%), from €130,426 to €63,714
- Taxes -€12,804
down €12,804 (-60.3%), from €21,246 to €8,441
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,497 | €182,776 | -€27,721 | -13.2% |
| Fixed assets | 21/28 | €106,427 | €76,166 | -€30,261 | -28.4% |
| Tangible fixed assets | 22/27 | €92,127 | €61,866 | -€30,261 | -32.8% |
| Furniture and vehicles | 24 | €92,127 | €61,866 | -€30,261 | -32.8% |
| Financial fixed assets | 28 | €14,300 | €14,300 | = | 0.0% |
| Current assets | 29/58 | €104,070 | €106,610 | +€2,540 | +2.4% |
| Amounts receivable within one year | 40/41 | €57,961 | €60,327 | +€2,366 | +4.1% |
| Trade receivables | 40 | €47,120 | €50,754 | +€3,634 | +7.7% |
| Other amounts receivable | 41 | €10,841 | €9,573 | -€1,268 | -11.7% |
| Cash at bank and in hand | 54/58 | €42,695 | €40,792 | -€1,903 | -4.5% |
| Deferred charges and accrued income | 490/1 | €3,414 | €5,491 | +€2,077 | +60.8% |
| Total equity and liabilities | 10/49 | €210,497 | €182,776 | -€27,721 | -13.2% |
| Equity | 10/15 | €146,035 | €150,393 | +€4,358 | +3.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,035 | €140,393 | +€4,358 | +3.2% |
| Amounts payable | 17/49 | €64,462 | €32,382 | -€32,079 | -49.8% |
| Amounts payable within one year | 42/48 | €50,314 | €32,382 | -€17,931 | -35.6% |
| Trade debts | 44 | €26,763 | €10,674 | -€16,089 | -60.1% |
| Suppliers | 440/4 | €26,763 | €10,674 | -€16,089 | -60.1% |
| Taxes, remuneration and social security | 45 | €23,551 | €7,040 | -€16,511 | -70.1% |
| Taxes | 450/3 | €21,051 | €7,040 | -€14,011 | -66.6% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | - | €14,669 | +€14,669 | |
| Accrued charges and deferred income | 492/3 | €14,148 | - | -€14,148 | |
| Turnover | 70 | €314,452 | - | -€314,452 | |
| Non-recurring operating income | 76A | €2,971 | - | -€2,971 | |
| Goods, raw materials, services and sundry goods | 60/61 | €186,996 | - | -€186,996 | |
| Remuneration, social security and pensions | 62 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,222 | €41,576 | +€2,354 | +6.0% |
| Other operating charges | 640/8 | €3,441 | €5,758 | +€2,317 | +67.3% |
| Non-recurring operating charges | 66A | €13,569 | €3,277 | -€10,292 | -75.8% |
| Gross operating margin | 9900 | €130,426 | €63,714 | -€66,713 | -51.1% |
| Operating profit (loss) | 9901 | €73,994 | €13,103 | -€60,891 | -82.3% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €161 | €304 | +€143 | +88.8% |
| Recurring financial charges | 65 | €161 | €304 | +€143 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | €73,837 | €12,799 | -€61,038 | -82.7% |
| Income taxes | 67/77 | €21,246 | €8,441 | -€12,804 | -60.3% |
| Profit (loss) for the period | 9904 | €52,591 | €4,358 | -€48,233 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,591 | €4,358 | -€48,233 | -91.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.