Prina Consults: 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.
Prina Consults
Largest movements
- Receivables within one year +€30,350
up €30,350 (+127%), from €23,864 to €54,214
of which Other amounts receivable: +€35,922
- Cash +€30,108
up €30,108 (+197%), from €15,287 to €45,395
- Receivables after one year -€13,000
down €13,000 (-31.7%), from €41,000 to €28,000
- Tangible fixed assets -€3,167
down €3,167 (-75.9%), from €4,172 to €1,005
of which Furniture and vehicles: -€3,796
- Profit (loss) carried forward +€80,035
up €80,035 (+131%), from €61,293 to €141,328
- Other debts -€31,250
no longer reported in 2024 (was €31,250)
- Tax, wage and social debts -€7,154
down €7,154 (-17.7%), from €40,404 to €33,250
- Trade debts +€1,864
up €1,864 (+338%), from €551 to €2,415
- Gross operating margin +€24,178
up €24,178 (+42.4%), from €57,042 to €81,220
- Taxes +€8,361
up €8,361 (+71.8%), from €11,639 to €20,000
- Other operating charges +€1,012
up €1,012 (+4,055%), from €25 to €1,037
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,874 | €179,702 | +€43,828 | +32.3% |
| Fixed assets | 21/28 | €6,672 | €3,505 | -€3,167 | -47.5% |
| Tangible fixed assets | 22/27 | €4,172 | €1,005 | -€3,167 | -75.9% |
| Plant, machinery and equipment | 23 | - | €629 | +€629 | |
| Furniture and vehicles | 24 | €4,172 | €376 | -€3,796 | -91.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €129,202 | €176,197 | +€46,995 | +36.4% |
| Amounts receivable after more than one year | 29 | €41,000 | €28,000 | -€13,000 | -31.7% |
| Trade receivables | 290 | €41,000 | €28,000 | -€13,000 | -31.7% |
| Amounts receivable within one year | 40/41 | €23,864 | €54,214 | +€30,350 | +127% |
| Trade receivables | 40 | €22,869 | €17,297 | -€5,572 | -24.4% |
| Other amounts receivable | 41 | €995 | €36,917 | +€35,922 | +3,610% |
| Cash at bank and in hand | 54/58 | €15,287 | €45,395 | +€30,108 | +197% |
| Deferred charges and accrued income | 490/1 | €49,051 | €48,588 | -€463 | -0.9% |
| Total equity and liabilities | 10/49 | €135,874 | €179,702 | +€43,828 | +32.3% |
| Equity | 10/15 | €63,293 | €143,328 | +€80,035 | +126% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,293 | €141,328 | +€80,035 | +131% |
| Amounts payable | 17/49 | €72,582 | €36,374 | -€36,208 | -49.9% |
| Amounts payable within one year | 42/48 | €72,582 | €36,374 | -€36,208 | -49.9% |
| Financial debts | 43 | €376 | €709 | +€333 | +88.6% |
| Credit institutions | 430/8 | €376 | €709 | +€333 | +88.6% |
| Trade debts | 44 | €551 | €2,415 | +€1,864 | +338% |
| Suppliers | 440/4 | €551 | €2,415 | +€1,864 | +338% |
| Taxes, remuneration and social security | 45 | €40,404 | €33,250 | -€7,154 | -17.7% |
| Taxes | 450/3 | €40,404 | €33,250 | -€7,154 | -17.7% |
| Other amounts payable | 47/48 | €31,250 | - | -€31,250 | |
| Remuneration, social security and pensions | 62 | - | €195 | +€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,065 | €1,379 | -€686 | -33.2% |
| Other operating charges | 640/8 | €25 | €1,037 | +€1,012 | +4,055% |
| Gross operating margin | 9900 | €57,042 | €81,220 | +€24,178 | +42.4% |
| Operating profit (loss) | 9901 | €54,952 | €78,609 | +€23,657 | +43.0% |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €186 | €236 | +€50 | +27.0% |
| Recurring financial charges | 65 | €186 | €236 | +€50 | +27.0% |
| Non-recurring financial charges | 66B | €186 | - | -€186 | |
| Profit (loss) for the period before taxes | 9903 | €54,828 | €78,373 | +€23,545 | +42.9% |
| Income taxes | 67/77 | €11,639 | €20,000 | +€8,361 | +71.8% |
| Profit (loss) for the period | 9904 | €43,188 | €58,373 | +€15,185 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,188 | €58,373 | +€15,185 | +35.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.