PRISTINA SERVICES: 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.
PRISTINA SERVICES
Largest movements
- Receivables within one year +€36,447
up €36,447 (+61.0%), from €59,713 to €96,160
of which Other amounts receivable: +€22,976
- Tangible fixed assets +€14,751
up €14,751 (+11.2%), from €132,149 to €146,900
of which Furniture and vehicles: +€11,815
- Cash -€3,301
down €3,301 (-18.4%), from €17,909 to €14,608
mainly Receivables within one year (-€36,447) and Other debts (-€25,614)
- Short-term financial debts +€50,000
new in 2022: €50,000
- Trade debts +€30,858
up €30,858 (+74.4%), from €41,461 to €72,319
- Other debts -€25,614
down €25,614 (-47.8%), from €53,568 to €27,954
- Tax, wage and social debts -€13,136
down €13,136 (-79.3%), from €16,558 to €3,422
of which Taxes: -€8,247
- Current portion of long-term debt +€8,954
up €8,954 (+130%), from €6,873 to €15,827
- Gross operating margin -€9,568
down €9,568 (-27.2%), from €35,144 to €25,576
- Staff costs -€9,112
down €9,112 (-48.9%), from €18,634 to €9,522
- Financial income +€2,857
up €2,857 (+174%), from €1,639 to €4,496
- Taxes -€1,955
no longer reported in 2022 (was €1,955)
- Financial charges +€1,866
up €1,866 (+51.8%), from €3,606 to €5,472
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,940 | €289,617 | +€49,677 | +20.7% |
| Fixed assets | 21/28 | €132,549 | €147,300 | +€14,751 | +11.1% |
| Tangible fixed assets | 22/27 | €132,149 | €146,900 | +€14,751 | +11.2% |
| Land and buildings | 22 | €125,371 | €121,354 | -€4,016 | -3.2% |
| Plant, machinery and equipment | 23 | €2,113 | €9,066 | +€6,952 | +329% |
| Furniture and vehicles | 24 | €4,665 | €16,480 | +€11,815 | +253% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €107,391 | €142,317 | +€34,926 | +32.5% |
| Stocks and contracts in progress | 3 | €29,769 | €31,549 | +€1,780 | +6.0% |
| Stocks | 30/36 | €4,880 | €5,315 | +€435 | +8.9% |
| Contracts in progress | 37 | €24,889 | €26,234 | +€1,345 | +5.4% |
| Amounts receivable within one year | 40/41 | €59,713 | €96,160 | +€36,447 | +61.0% |
| Trade receivables | 40 | €59,713 | €73,185 | +€13,472 | +22.6% |
| Other amounts receivable | 41 | - | €22,976 | +€22,976 | |
| Cash at bank and in hand | 54/58 | €17,909 | €14,608 | -€3,301 | -18.4% |
| Total equity and liabilities | 10/49 | €239,940 | €289,617 | +€49,677 | +20.7% |
| Equity | 10/15 | €22,016 | €27,691 | +€5,675 | +25.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,916 | €27,591 | +€5,675 | +25.9% |
| Amounts payable | 17/49 | €217,924 | €261,926 | +€44,002 | +20.2% |
| Amounts payable after more than one year | 17 | €99,465 | €92,405 | -€7,060 | -7.1% |
| Financial debts | 170/4 | €99,465 | €92,405 | -€7,060 | -7.1% |
| Amounts payable within one year | 42/48 | €118,459 | €169,522 | +€51,062 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €6,873 | €15,827 | +€8,954 | +130% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €41,461 | €72,319 | +€30,858 | +74.4% |
| Suppliers | 440/4 | €41,461 | €72,319 | +€30,858 | +74.4% |
| Taxes, remuneration and social security | 45 | €16,558 | €3,422 | -€13,136 | -79.3% |
| Taxes | 450/3 | €10,134 | €1,887 | -€8,247 | -81.4% |
| Remuneration and social security | 454/9 | €6,425 | €1,535 | -€4,890 | -76.1% |
| Other amounts payable | 47/48 | €53,568 | €27,954 | -€25,614 | -47.8% |
| Remuneration, social security and pensions | 62 | €18,634 | €9,522 | -€9,112 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,075 | €7,487 | +€1,413 | +23.3% |
| Other operating charges | 640/8 | €1,264 | €1,916 | +€652 | +51.6% |
| Gross operating margin | 9900 | €35,144 | €25,576 | -€9,568 | -27.2% |
| Operating profit (loss) | 9901 | €9,171 | €6,651 | -€2,520 | -27.5% |
| Financial income | 75/76B | €1,639 | €4,496 | +€2,857 | +174% |
| Recurring financial income | 75 | €1,639 | €4,496 | +€2,857 | +174% |
| Financial charges | 65/66B | €3,606 | €5,472 | +€1,866 | +51.8% |
| Recurring financial charges | 65 | €3,606 | €5,472 | +€1,866 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | €7,205 | €5,675 | -€1,530 | -21.2% |
| Income taxes | 67/77 | €1,955 | - | -€1,955 | |
| Profit (loss) for the period | 9904 | €5,250 | €5,675 | +€425 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,250 | €5,675 | +€425 | +8.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.