PRAVIS-ERP: 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.
PRAVIS-ERP
Largest movements
- Intangible fixed assets -€5,317
down €5,317 (-100.0%), from €5,317 to €0
- Cash +€1,216
up €1,216 (+84.9%), from €1,433 to €2,648
mainly Other debts (+€5,419) and Depreciation (+€5,377)
- Deferred charges and accrued income +€617
up €617 (+69.3%), from €891 to €1,508
- Receivables within one year -€315
down €315 (-51.8%), from €608 to €293
of which Trade receivables: -€348
- Profit (loss) carried forward -€10,138
down €10,138 (-10.9%), from -€92,811 to -€102,950
- Other debts +€5,419
up €5,419 (+33.7%), from €16,101 to €21,520
- Trade debts +€354
up €354 (+27.6%), from €1,284 to €1,638
- Tax, wage and social debts +€328
up €328 (+569.7%), from €58 to €385
- Accrued charges and deferred income +€180
new in 2025: €180
- Depreciation -€18,680
down €18,680 (-77.7%), from €24,056 to €5,377
- Gross operating margin -€802
down €802 (-11.7%), from -€6,866 to -€7,668
- Other operating charges +€186
up €186 (+24.0%), from €774 to €960
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 | €8,308 | €4,450 | -€3,858 | -46.4% |
| Fixed assets | 21/28 | €5,377 | €0 | -€5,377 | -100.0% |
| Intangible fixed assets | 21 | €5,317 | €0 | -€5,317 | -100.0% |
| Tangible fixed assets | 22/27 | €60 | €0 | -€60 | -100.0% |
| Furniture and vehicles | 24 | €60 | €0 | -€60 | -100.0% |
| Current assets | 29/58 | €2,931 | €4,450 | +€1,518 | +51.8% |
| Amounts receivable within one year | 40/41 | €608 | €293 | -€315 | -51.8% |
| Trade receivables | 40 | €573 | €225 | -€348 | -60.8% |
| Other amounts receivable | 41 | €35 | €68 | +€34 | +96.1% |
| Cash at bank and in hand | 54/58 | €1,433 | €2,648 | +€1,216 | +84.9% |
| Deferred charges and accrued income | 490/1 | €891 | €1,508 | +€617 | +69.3% |
| Total equity and liabilities | 10/49 | €8,308 | €4,450 | -€3,858 | -46.4% |
| Equity | 10/15 | -€64,935 | -€75,073 | -€10,138 | -15.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,877 | €7,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €7,877 | €7,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,811 | -€102,950 | -€10,138 | -10.9% |
| Amounts payable | 17/49 | €73,243 | €79,523 | +€6,280 | +8.6% |
| Amounts payable after more than one year | 17 | €55,800 | €55,800 | = | 0.0% |
| Financial debts | 170/4 | €55,800 | €55,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,443 | €23,543 | +€6,101 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,284 | €1,638 | +€354 | +27.6% |
| Suppliers | 440/4 | €1,284 | €1,638 | +€354 | +27.6% |
| Taxes, remuneration and social security | 45 | €58 | €385 | +€328 | +569.7% |
| Taxes | 450/3 | €58 | €385 | +€328 | +569.7% |
| Other amounts payable | 47/48 | €16,101 | €21,520 | +€5,419 | +33.7% |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,056 | €5,377 | -€18,680 | -77.7% |
| Other operating charges | 640/8 | €774 | €960 | +€186 | +24.0% |
| Gross operating margin | 9900 | -€6,866 | -€7,668 | -€802 | -11.7% |
| Operating profit (loss) | 9901 | -€31,696 | -€14,004 | +€17,692 | +55.8% |
| Financial charges | 65/66B | €120 | €74 | -€47 | -38.8% |
| Recurring financial charges | 65 | €120 | €74 | -€47 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,816 | -€14,078 | +€17,739 | +55.8% |
| Income taxes | 67/77 | €58 | €61 | +€3 | +5.4% |
| Profit (loss) for the period | 9904 | -€31,874 | -€14,138 | +€17,736 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,874 | -€14,138 | +€17,736 | +55.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.