Prazu: 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.
Prazu
Largest movements
- Cash -€2,690
down €2,690 (-9.5%), from €28,253 to €25,563
mainly Net result for the year (-€10,091) and Trade debts (-€1,389)
- Tangible fixed assets -€1,532
down €1,532 (-29.6%), from €5,181 to €3,649
of which Plant, machinery and equipment: -€1,377
- Profit (loss) carried forward -€10,091
down €10,091, from €5,649 to -€4,442
- Other debts +€7,546
up €7,546 (+631%), from €1,197 to €8,743
- Trade debts -€1,389
down €1,389 (-55.3%), from €2,514 to €1,124
- Tax, wage and social debts +€399
up €399 (+5.0%), from €8,037 to €8,437
of which Taxes: +€391
- Gross operating margin -€10,771
down €10,771 (-30.9%), from €34,808 to €24,037
- Staff costs +€5,743
up €5,743 (+23.7%), from €24,183 to €29,926
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 | €38,137 | €34,322 | -€3,815 | -10.0% |
| Fixed assets | 21/28 | €9,336 | €7,804 | -€1,532 | -16.4% |
| Tangible fixed assets | 22/27 | €5,181 | €3,649 | -€1,532 | -29.6% |
| Plant, machinery and equipment | 23 | €4,716 | €3,339 | -€1,377 | -29.2% |
| Other tangible fixed assets | 26 | €465 | €310 | -€155 | -33.3% |
| Financial fixed assets | 28 | €4,155 | €4,155 | = | 0.0% |
| Current assets | 29/58 | €28,801 | €26,518 | -€2,283 | -7.9% |
| Amounts receivable within one year | 40/41 | €359 | €667 | +€308 | +85.7% |
| Trade receivables | 40 | €0 | €343 | +€343 | |
| Other amounts receivable | 41 | €359 | €324 | -€36 | -9.9% |
| Cash at bank and in hand | 54/58 | €28,253 | €25,563 | -€2,690 | -9.5% |
| Deferred charges and accrued income | 490/1 | €188 | €288 | +€99 | +52.7% |
| Total equity and liabilities | 10/49 | €38,137 | €34,322 | -€3,815 | -10.0% |
| Equity | 10/15 | €26,109 | €16,018 | -€10,091 | -38.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,649 | -€4,442 | -€10,091 | |
| Amounts payable | 17/49 | €12,028 | €18,304 | +€6,276 | +52.2% |
| Amounts payable within one year | 42/48 | €11,748 | €18,304 | +€6,556 | +55.8% |
| Trade debts | 44 | €2,514 | €1,124 | -€1,389 | -55.3% |
| Suppliers | 440/4 | €2,514 | €1,124 | -€1,389 | -55.3% |
| Taxes, remuneration and social security | 45 | €8,037 | €8,437 | +€399 | +5.0% |
| Taxes | 450/3 | €5,876 | €6,267 | +€391 | +6.7% |
| Remuneration and social security | 454/9 | €2,161 | €2,170 | +€8 | +0.4% |
| Other amounts payable | 47/48 | €1,197 | €8,743 | +€7,546 | +631% |
| Accrued charges and deferred income | 492/3 | €280 | €0 | -€280 | -100% |
| Remuneration, social security and pensions | 62 | €24,183 | €29,926 | +€5,743 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,614 | €1,532 | -€82 | -5.1% |
| Other operating charges | 640/8 | €941 | €919 | -€22 | -2.4% |
| Gross operating margin | 9900 | €34,808 | €24,037 | -€10,771 | -30.9% |
| Operating profit (loss) | 9901 | €8,071 | -€8,339 | -€16,410 | |
| Financial income | 75/76B | €88 | €201 | +€114 | +129% |
| Recurring financial income | 75 | €88 | €201 | +€114 | +129% |
| Financial charges | 65/66B | €1,708 | €1,672 | -€36 | -2.1% |
| Recurring financial charges | 65 | €1,708 | €1,672 | -€36 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €6,451 | -€9,809 | -€16,260 | |
| Income taxes | 67/77 | €279 | €282 | +€3 | +1.0% |
| Profit (loss) for the period | 9904 | €6,172 | -€10,091 | -€16,263 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,172 | -€10,091 | -€16,263 |
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 13 October 2026 via checked.be.