pravusdesign.com: 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.
pravusdesign.com
Largest movements
- Receivables within one year -€20,269
down €20,269 (-44.4%), from €45,648 to €25,379
of which Other amounts receivable: -€16,738
- Tangible fixed assets +€3,505
up €3,505 (+6271.7%), from €56 to €3,560
of which Plant, machinery and equipment: +€3,560
- Cash +€544
up €544 (+51.0%), from €1,068 to €1,612
mainly Receivables within one year (+€20,269) and Net result for the year (+€5,881)
- Other debts -€17,148
down €17,148 (-78.1%), from €21,971 to €4,822
- Tax, wage and social debts +€495
up €495 (+7.9%), from €6,231 to €6,726
- Gross operating margin +€6,841
up €6,841 (+316.8%), from €2,159 to €9,001
- Taxes +€1,480
up €1,480 (+153.3%), from €965 to €2,445
- Other operating charges -€1,312
down €1,312 (-76.6%), from €1,712 to €400
- Staff costs +€1,029
new in 2025: €1,029
- Financial income -€364
down €364 (-18.0%), from €2,017 to €1,653
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 | €48,789 | €32,404 | -€16,384 | -33.6% |
| Fixed assets | 21/28 | €56 | €3,560 | +€3,505 | +6271.7% |
| Tangible fixed assets | 22/27 | €56 | €3,560 | +€3,505 | +6271.7% |
| Plant, machinery and equipment | 23 | - | €3,560 | +€3,560 | |
| Furniture and vehicles | 24 | €56 | - | -€56 | |
| Current assets | 29/58 | €48,733 | €28,844 | -€19,889 | -40.8% |
| Amounts receivable within one year | 40/41 | €45,648 | €25,379 | -€20,269 | -44.4% |
| Trade receivables | 40 | €7,432 | €3,901 | -€3,531 | -47.5% |
| Other amounts receivable | 41 | €38,216 | €21,478 | -€16,738 | -43.8% |
| Cash at bank and in hand | 54/58 | €1,068 | €1,612 | +€544 | +51.0% |
| Deferred charges and accrued income | 490/1 | €2,017 | €1,853 | -€164 | -8.1% |
| Total equity and liabilities | 10/49 | €48,789 | €32,404 | -€16,384 | -33.6% |
| Equity | 10/15 | €20,250 | €20,250 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,650 | €1,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,650 | €1,650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,650 | €1,650 | = | 0.0% |
| Amounts payable | 17/49 | €28,539 | €12,154 | -€16,384 | -57.4% |
| Amounts payable within one year | 42/48 | €28,539 | €12,154 | -€16,384 | -57.4% |
| Trade debts | 44 | €336 | €606 | +€269 | +80.1% |
| Suppliers | 440/4 | €336 | €606 | +€269 | +80.1% |
| Taxes, remuneration and social security | 45 | €6,231 | €6,726 | +€495 | +7.9% |
| Taxes | 450/3 | €6,231 | €6,726 | +€495 | +7.9% |
| Other amounts payable | 47/48 | €21,971 | €4,822 | -€17,148 | -78.1% |
| Remuneration, social security and pensions | 62 | - | €1,029 | +€1,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €738 | +€150 | +25.6% |
| Other operating charges | 640/8 | €1,712 | €400 | -€1,312 | -76.6% |
| Gross operating margin | 9900 | €2,159 | €9,001 | +€6,841 | +316.8% |
| Operating profit (loss) | 9901 | -€140 | €6,834 | +€6,974 | |
| Financial income | 75/76B | €2,017 | €1,653 | -€364 | -18.0% |
| Recurring financial income | 75 | €2,017 | €1,653 | -€364 | -18.0% |
| Financial charges | 65/66B | €196 | €162 | -€34 | -17.5% |
| Recurring financial charges | 65 | €196 | €162 | -€34 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €1,682 | €8,326 | +€6,645 | +395.1% |
| Income taxes | 67/77 | €965 | €2,445 | +€1,480 | +153.3% |
| Profit (loss) for the period | 9904 | €716 | €5,881 | +€5,165 | +721.2% |
| Profit (loss) for the period to be appropriated | 9905 | €716 | €5,881 | +€5,165 | +721.2% |
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 6 October 2026 via checked.be.