PRATO CONSULTING: what changed
Two financial 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.
PRATO CONSULTING
Largest movements
- Receivables within one year +€94,563
up €94,563 (+116%), from €81,816 to €176,379
of which Other amounts receivable: +€74,199
- Tangible fixed assets +€46,662
up €46,662 (+501%), from €9,305 to €55,966
of which Land and buildings: +€30,843
- Cash +€19,070
up €19,070 (+62.3%), from €30,602 to €49,672
mainly Net result for the year (+€102,690) and Tax, wage and social debts (+€23,378)
- Current investments -€10,000
down €10,000 (-16.7%), from €60,000 to €50,000
- Profit (loss) carried forward +€102,690
up €102,690 (+83.9%), from €122,437 to €225,127
- Tax, wage and social debts +€23,378
up €23,378 (+40.7%), from €57,422 to €80,800
- Debts after one year +€14,075
new in 2025: €14,075
- Trade debts +€9,502
up €9,502 (+4,120%), from €231 to €9,733
- Current portion of long-term debt +€3,414
new in 2025: €3,414
- Gross operating margin -€28,126
down €28,126 (-17.0%), from €165,710 to €137,584
- Taxes -€6,936
down €6,936 (-18.8%), from €36,863 to €29,927
- Financial income +€3,756
up €3,756 (+171%), from €2,200 to €5,956
- Depreciation +€3,302
up €3,302 (+156%), from €2,118 to €5,420
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.
Derived cash bridge
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 | €182,089 | €335,149 | +€153,060 | +84.1% |
| Fixed assets | 21/28 | €9,305 | €55,966 | +€46,662 | +501% |
| Tangible fixed assets | 22/27 | €9,305 | €55,966 | +€46,662 | +501% |
| Land and buildings | 22 | - | €30,843 | +€30,843 | |
| Plant, machinery and equipment | 23 | €2,021 | €1,526 | -€495 | -24.5% |
| Furniture and vehicles | 24 | €7,284 | €23,597 | +€16,314 | +224% |
| Current assets | 29/58 | €172,784 | €279,183 | +€106,398 | +61.6% |
| Amounts receivable within one year | 40/41 | €81,816 | €176,379 | +€94,563 | +116% |
| Trade receivables | 40 | €23,901 | €44,265 | +€20,364 | +85.2% |
| Other amounts receivable | 41 | €57,915 | €132,114 | +€74,199 | +128% |
| Current investments | 50/53 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €30,602 | €49,672 | +€19,070 | +62.3% |
| Deferred charges and accrued income | 490/1 | €367 | €3,132 | +€2,765 | +754% |
| Total equity and liabilities | 10/49 | €182,089 | €335,149 | +€153,060 | +84.1% |
| Equity | 10/15 | €124,437 | €227,127 | +€102,690 | +82.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,437 | €225,127 | +€102,690 | +83.9% |
| Amounts payable | 17/49 | €57,652 | €108,022 | +€50,370 | +87.4% |
| Amounts payable after more than one year | 17 | - | €14,075 | +€14,075 | |
| Financial debts | 170/4 | - | €14,075 | +€14,075 | |
| Amounts payable within one year | 42/48 | €57,652 | €93,947 | +€36,295 | +63.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,414 | +€3,414 | |
| Trade debts | 44 | €231 | €9,733 | +€9,502 | +4,120% |
| Suppliers | 440/4 | €231 | €9,733 | +€9,502 | +4,120% |
| Taxes, remuneration and social security | 45 | €57,422 | €80,800 | +€23,378 | +40.7% |
| Taxes | 450/3 | €57,422 | €80,800 | +€23,378 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,118 | €5,420 | +€3,302 | +156% |
| Other operating charges | 640/8 | €647 | €533 | -€113 | -17.5% |
| Gross operating margin | 9900 | €165,710 | €137,584 | -€28,126 | -17.0% |
| Operating profit (loss) | 9901 | €162,946 | €131,630 | -€31,315 | -19.2% |
| Financial income | 75/76B | €2,200 | €5,956 | +€3,756 | +171% |
| Recurring financial income | 75 | €2,200 | €5,956 | +€3,756 | +171% |
| Financial charges | 65/66B | €5,846 | €4,969 | -€877 | -15.0% |
| Recurring financial charges | 65 | €5,846 | €4,969 | -€877 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €159,300 | €132,618 | -€26,682 | -16.7% |
| Income taxes | 67/77 | €36,863 | €29,927 | -€6,936 | -18.8% |
| Profit (loss) for the period | 9904 | €122,437 | €102,690 | -€19,747 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €122,437 | €102,690 | -€19,747 | -16.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.