STUDIO PRANA: 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.
STUDIO PRANA
Largest movements
- Cash -€27,320
down €27,320 (-97.5%), from €28,017 to €697
mainly Net result for the year (-€33,204) and Current portion of long-term debt (-€2,179)
- Receivables within one year -€3,816
down €3,816 (-28.8%), from €13,245 to €9,429
of which Trade receivables: -€7,830
- Tangible fixed assets -€2,426
down €2,426 (-41.1%), from €5,895 to €3,469
of which Furniture and vehicles: -€2,426
- Profit (loss) carried forward -€33,204
down €33,204, from €31,582 to -€1,622
- Current portion of long-term debt -€2,179
down €2,179 (-100%), from €2,179 to €0
- Trade debts +€1,473
up €1,473 (+855%), from €172 to €1,645
- Gross operating margin -€31,546
down €31,546 (-75.1%), from €42,008 to €10,462
- Staff costs +€787
up €787 (+2.0%), from €39,109 to €39,896
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 | €47,157 | €13,596 | -€33,562 | -71.2% |
| Fixed assets | 21/28 | €5,895 | €3,469 | -€2,426 | -41.1% |
| Tangible fixed assets | 22/27 | €5,895 | €3,469 | -€2,426 | -41.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,895 | €3,469 | -€2,426 | -41.1% |
| Current assets | 29/58 | €41,262 | €10,126 | -€31,136 | -75.5% |
| Amounts receivable within one year | 40/41 | €13,245 | €9,429 | -€3,816 | -28.8% |
| Trade receivables | 40 | €9,200 | €1,370 | -€7,830 | -85.1% |
| Other amounts receivable | 41 | €4,045 | €8,059 | +€4,014 | +99.2% |
| Cash at bank and in hand | 54/58 | €28,017 | €697 | -€27,320 | -97.5% |
| Total equity and liabilities | 10/49 | €47,157 | €13,596 | -€33,562 | -71.2% |
| Equity | 10/15 | €39,642 | €6,438 | -€33,204 | -83.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,582 | -€1,622 | -€33,204 | |
| Amounts payable | 17/49 | €7,515 | €7,158 | -€358 | -4.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €7,515 | €7,158 | -€358 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €2,179 | €0 | -€2,179 | -100% |
| Trade debts | 44 | €172 | €1,645 | +€1,473 | +855% |
| Suppliers | 440/4 | €172 | €1,645 | +€1,473 | +855% |
| Taxes, remuneration and social security | 45 | €5,164 | €5,512 | +€348 | +6.7% |
| Taxes | 450/3 | €0 | €176 | +€176 | |
| Remuneration and social security | 454/9 | €5,164 | €5,336 | +€172 | +3.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €39,109 | €39,896 | +€787 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,704 | €2,426 | -€278 | -10.3% |
| Other operating charges | 640/8 | €640 | €709 | +€69 | +10.8% |
| Gross operating margin | 9900 | €42,008 | €10,462 | -€31,546 | -75.1% |
| Operating profit (loss) | 9901 | -€446 | -€32,569 | -€32,124 | -7,210% |
| Financial income | 75/76B | €6 | €138 | +€131 | +2,107% |
| Recurring financial income | 75 | €6 | €138 | +€131 | +2,107% |
| Financial charges | 65/66B | €579 | €596 | +€17 | +3.0% |
| Recurring financial charges | 65 | €579 | €596 | +€17 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,018 | -€33,028 | -€32,009 | -3,144% |
| Income taxes | 67/77 | €0 | €176 | +€176 | |
| Profit (loss) for the period | 9904 | -€1,018 | -€33,204 | -€32,186 | -3,161% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,018 | -€33,204 | -€32,186 | -3,161% |
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 16 October 2026 via checked.be.