Prato: 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.
What changed
Prato
NACE 62.100, Computer programming
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€149,387
2023 · €949,834-€1.1m
Equity
€3.5m
2023 · €3.6m-€149,387
Cash
€1.4m
2023 · €375,890+€996,270
Balance sheet total
€7.0m
2023 · €7.5m-€566,516
Largest movements
Assets
- Financial fixed assets -€1.3m
no longer reported in 2024 (was €1.3m)
- Cash +€996,270
up €996,270 (+265.0%), from €375,890 to €1.4m
mainly Depreciation (+€1.4m) and Tax, wage and social debts (+€510,101)
- Receivables within one year -€212,410
down €212,410 (-8.8%), from €2.4m to €2.2m
of which Other amounts receivable: -€140,538
- Intangible fixed assets -€131,933
down €131,933 (-4.1%), from €3.2m to €3.1m
Equity and liabilities
- Debts after one year -€546,064
down €546,064 (-66.6%), from €820,000 to €273,936
of which Financial debts: -€820,000
- Tax, wage and social debts +€510,101
up €510,101 (+49.2%), from €1.0m to €1.5m
of which Remuneration and social security: +€330,595
- Other debts -€366,166
no longer reported in 2024 (was €366,166)
- Profit (loss) carried forward -€149,387
down €149,387 (-6.4%), from -€2.3m to -€2.5m
Income statement
- Turnover +€2.0m
up €2.0m (+25.9%), from €7.8m to €9.8m
- Staff costs +€1.7m
up €1.7m (+40.6%), from €4.2m to €6.0m
- Services and other goods +€536,855
up €536,855 (+23.2%), from €2.3m to €2.9m
- Other operating income -€237,938
down €237,938 (-39.8%), from €597,719 to €359,781
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.
Result 2023
€949,834
Turnover
+€2.0m
Other operating income
-€237,938
Goods and materials
-€75,103
Services and other goods
-€536,855
Staff costs
-€1.7m
Depreciation
+€23,634
Write-downs
+€58,058
Other operating charges
-€12,490
Other operating items
-€528,590
Financial income
-€20,674
Financial charges
-€55,523
Taxes
-€5,261
Result 2024
-€149,387
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.
From operations
+€1.5m
Investment
+€20,749
Financing
-€546,064
Cash 2023
€375,890
From operations (derived)
+€1.5m
Net result for the year
-€149,387
Depreciation
+€1.4m
Receivables after one year
-€28,113
Receivables within one year
+€212,410
Deferred charges and accrued income
-€5,194
Trade debts
-€27,197
Tax, wage and social debts
+€510,101
Other debts
-€366,166
Accrued charges and deferred income
+€12,197
Investment (derived)
+€20,749
Investment in fixed assets (net)
+€20,749
Financing
-€546,064
Debts after one year
-€546,064
Cash 2024
€1.4m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,528,337 | €6,961,821 | -€566,516 | -7.5% |
| Fixed assets | 21/28 | €4,532,041 | €3,148,358 | -€1.4m | -30.5% |
| Intangible fixed assets | 21 | €3,220,277 | €3,088,343 | -€131,933 | -4.1% |
| Tangible fixed assets | 22/27 | €58,019 | €60,015 | +€1,996 | +3.4% |
| Furniture and vehicles | 24 | €58,019 | €60,015 | +€1,996 | +3.4% |
| Financial fixed assets | 28 | €1,253,745 | - | -€1.3m | |
| Affiliated companies | 280/1 | €1,253,745 | - | -€1.3m | |
| Amounts receivable | 281 | €1,253,745 | - | -€1.3m | |
| Current assets | 29/58 | €2,996,296 | €3,813,463 | +€817,167 | +27.3% |
| Amounts receivable after more than one year | 29 | €59,192 | €87,305 | +€28,113 | +47.5% |
| Other amounts receivable | 291 | €59,192 | €87,305 | +€28,113 | +47.5% |
| Amounts receivable within one year | 40/41 | €2,404,715 | €2,192,305 | -€212,410 | -8.8% |
| Trade receivables | 40 | €2,263,202 | €2,191,330 | -€71,872 | -3.2% |
| Other amounts receivable | 41 | €141,513 | €975 | -€140,538 | -99.3% |
| Cash at bank and in hand | 54/58 | €375,890 | €1,372,160 | +€996,270 | +265.0% |
| Deferred charges and accrued income | 490/1 | €156,499 | €161,692 | +€5,194 | +3.3% |
| Total equity and liabilities | 10/49 | €7,528,337 | €6,961,821 | -€566,516 | -7.5% |
| Equity | 10/15 | €3,625,686 | €3,476,298 | -€149,387 | -4.1% |
| Contributions | 10/11 | €5,568,199 | €5,568,199 | = | 0.0% |
| Capital | 10 | €5,562,000 | €5,562,000 | = | 0.0% |
| Issued capital | 100 | €5,562,000 | €5,562,000 | = | 0.0% |
| Outside capital | 11 | €6,199 | €6,199 | = | 0.0% |
| Share premium | 1100/10 | €6,199 | €6,199 | = | 0.0% |
| Reserves | 13 | €381,200 | €381,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €375,000 | €375,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,323,714 | -€2,473,101 | -€149,387 | -6.4% |
| Provisions and deferred taxes | 16 | €698 | €698 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €698 | €698 | = | 0.0% |
| Other liabilities and charges | 164/5 | €698 | €698 | = | 0.0% |
| Amounts payable | 17/49 | €3,901,954 | €3,484,825 | -€417,129 | -10.7% |
| Amounts payable after more than one year | 17 | €820,000 | €273,936 | -€546,064 | -66.6% |
| Financial debts | 170/4 | €820,000 | - | -€820,000 | |
| Credit institutions | 173 | €820,000 | - | -€820,000 | |
| Other amounts payable | 178/9 | - | €273,936 | +€273,936 | |
| Amounts payable within one year | 42/48 | €3,057,853 | €3,174,590 | +€116,738 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €820,000 | €820,000 | = | 0.0% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €734,755 | €707,558 | -€27,197 | -3.7% |
| Suppliers | 440/4 | €734,755 | €707,558 | -€27,197 | -3.7% |
| Taxes, remuneration and social security | 45 | €1,036,932 | €1,547,033 | +€510,101 | +49.2% |
| Taxes | 450/3 | €332,939 | €512,445 | +€179,506 | +53.9% |
| Remuneration and social security | 454/9 | €703,992 | €1,034,587 | +€330,595 | +47.0% |
| Other amounts payable | 47/48 | €366,166 | - | -€366,166 | |
| Accrued charges and deferred income | 492/3 | €24,101 | €36,298 | +€12,197 | +50.6% |
| Operating income | 70/76A | €9,610,505 | €11,497,979 | +€1.9m | +19.6% |
| Turnover | 70 | €7,790,217 | €9,806,963 | +€2.0m | +25.9% |
| Own construction capitalised | 72 | €1,222,113 | €1,186,021 | -€36,093 | -3.0% |
| Other operating income | 74 | €597,719 | €359,781 | -€237,938 | -39.8% |
| Non-recurring operating income | 76A | €455 | €145,214 | +€144,759 | +31827.7% |
| Operating charges | 60/66A | €8,606,395 | €11,511,632 | +€2.9m | +33.8% |
| Goods for resale, raw materials and consumables | 60 | €604,243 | €679,346 | +€75,103 | +12.4% |
| Purchases | 600/8 | €604,243 | €679,346 | +€75,103 | +12.4% |
| Services and other goods | 61 | €2,318,047 | €2,854,902 | +€536,855 | +23.2% |
| Remuneration, social security and pensions | 62 | €4,245,848 | €5,971,073 | +€1.7m | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386,568 | €1,362,934 | -€23,634 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50,141 | -€7,917 | -€58,058 | |
| Other operating charges | 640/8 | €1,299 | €13,788 | +€12,490 | +961.9% |
| Non-recurring operating charges | 66A | €249 | €637,506 | +€637,256 | +255792.7% |
| Operating profit (loss) | 9901 | €1,004,110 | -€13,653 | -€1.0m | |
| Financial income | 75/76B | €92,386 | €71,712 | -€20,674 | -22.4% |
| Recurring financial income | 75 | €92,386 | €71,712 | -€20,674 | -22.4% |
| Income from financial fixed assets | 750 | €39,427 | €64,945 | +€25,518 | +64.7% |
| Income from current assets | 751 | €52,237 | €6,151 | -€46,085 | -88.2% |
| Other financial income | 752/9 | €722 | €616 | -€107 | -14.8% |
| Financial charges | 65/66B | €180,036 | €235,559 | +€55,523 | +30.8% |
| Recurring financial charges | 65 | €180,036 | €235,559 | +€55,523 | +30.8% |
| Debt charges | 650 | €148,811 | €188,722 | +€39,912 | +26.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €4,326 | €27,217 | +€22,891 | +529.2% |
| Other financial charges | 652/9 | €26,899 | €19,620 | -€7,279 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €916,460 | -€177,500 | -€1.1m | |
| Income taxes | 67/77 | -€33,374 | -€28,113 | +€5,261 | +15.8% |
| Taxes | 670/3 | - | €29,374 | +€29,374 | |
| Tax adjustments and reversals of tax provisions | 77 | €33,374 | €57,486 | +€24,113 | +72.3% |
| Profit (loss) for the period | 9904 | €949,834 | -€149,387 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €949,834 | -€149,387 | -€1.1m |
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 29 September 2026 via checked.be.