Prato: 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.
What changed
Prato
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€236,976
2024 · -€149,387-€87,589
Equity
€3.2m
2024 · €3.5m-€236,976
Cash
€461,157
2024 · €1.4m-€911,004
Balance sheet total
€13.5m
2024 · €7.0m+€6.5m
Largest movements
Assets
- Financial fixed assets +€6.5m
new in 2025: €6.5m
of which Affiliated companies: +€6.4m
- Receivables within one year +€979,402
up €979,402 (+44.7%), from €2.2m to €3.2m
of which Other amounts receivable: +€844,232
- Cash -€911,004
down €911,004 (-66.4%), from €1.4m to €461,157
mainly Investment in fixed assets (net) (-€7.6m) and Receivables within one year (-€979,402)
Equity and liabilities
- Debts after one year +€6.4m
up €6.4m (+2,331%), from €273,936 to €6.7m
of which Financial debts: +€5.0m
- Short-term financial debts +€250,000
up €250,000 (+250%), from €100,000 to €350,000
- Profit (loss) carried forward -€236,976
down €236,976 (-9.6%), from -€2.5m to -€2.7m
Income statement
- Services and other goods +€382,455
up €382,455 (+13.4%), from €2.9m to €3.2m
- Staff costs +€194,960
up €194,960 (+3.3%), from €6.0m to €6.2m
- Turnover +€120,649
up €120,649 (+1.2%), from €9.8m to €9.9m
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.
Result 2024
-€149,387
Turnover
+€120,649
Other operating income
+€25,272
Goods and materials
+€31,476
Services and other goods
-€382,455
Staff costs
-€194,960
Depreciation
+€86,902
Write-downs
-€9,401
Other operating charges
-€991
Other operating items
+€225,707
Financial income
+€63,045
Financial charges
-€56,064
Taxes
+€3,232
Result 2025
-€236,976
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€10,233
Investment
-€7.6m
Financing
+€6.7m
Cash 2024
€1.4m
From operations (derived)
+€10,233
Net result for the year
-€236,976
Depreciation
+€1.3m
Receivables after one year
-€31,345
Receivables within one year
-€979,402
Deferred charges and accrued income
-€35,693
Trade debts
-€125,842
Tax, wage and social debts
+€133,310
Accrued charges and deferred income
+€10,149
Investment (derived)
-€7.6m
Investment in fixed assets (net)
-€7.6m
Financing
+€6.7m
Debts after one year
+€6.4m
Current portion of long-term debt
+€76,855
Short-term financial debts
+€250,000
Cash 2025
€461,157
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,961,821 | €13,453,457 | +€6.5m | +93.2% |
| Fixed assets | 21/28 | €3,148,358 | €9,504,559 | +€6.4m | +202% |
| Intangible fixed assets | 21 | €3,088,343 | €2,989,830 | -€98,514 | -3.2% |
| Tangible fixed assets | 22/27 | €60,015 | €46,202 | -€13,813 | -23.0% |
| Furniture and vehicles | 24 | €60,015 | €46,202 | -€13,813 | -23.0% |
| Financial fixed assets | 28 | - | €6,468,527 | +€6.5m | |
| Affiliated companies | 280/1 | - | €6,414,527 | +€6.4m | |
| Participating interests | 280 | - | €2,467,770 | +€2.5m | |
| Amounts receivable | 281 | - | €3,946,757 | +€3.9m | |
| Other financial fixed assets | 284/8 | - | €54,000 | +€54,000 | |
| Amounts receivable and cash guarantees | 285/8 | - | €54,000 | +€54,000 | |
| Current assets | 29/58 | €3,813,463 | €3,948,899 | +€135,436 | +3.6% |
| Amounts receivable after more than one year | 29 | €87,305 | €118,650 | +€31,345 | +35.9% |
| Other amounts receivable | 291 | €87,305 | €118,650 | +€31,345 | +35.9% |
| Amounts receivable within one year | 40/41 | €2,192,305 | €3,171,707 | +€979,402 | +44.7% |
| Trade receivables | 40 | €2,191,330 | €2,326,500 | +€135,170 | +6.2% |
| Other amounts receivable | 41 | €975 | €845,207 | +€844,232 | +86,591% |
| Cash at bank and in hand | 54/58 | €1,372,160 | €461,157 | -€911,004 | -66.4% |
| Deferred charges and accrued income | 490/1 | €161,692 | €197,385 | +€35,693 | +22.1% |
| Total equity and liabilities | 10/49 | €6,961,821 | €13,453,457 | +€6.5m | +93.2% |
| Equity | 10/15 | €3,476,298 | €3,239,322 | -€236,976 | -6.8% |
| Contributions | 10/11 | €5,568,199 | €5,568,199 | = | 0.0% |
| Capital | 10 | €5,562,000 | €5,562,000 | = | 0.0% |
| Issued capital | 100 | €5,562,000 | €5,562,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,199 | €6,199 | = | 0.0% |
| Share premium | 1100/10 | €6,199 | €6,199 | = | 0.0% |
| Reserves | 13 | €381,200 | €381,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €375,000 | €375,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,473,101 | -€2,710,077 | -€236,976 | -9.6% |
| Provisions and deferred taxes | 16 | €698 | €698 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €698 | €698 | = | 0.0% |
| Other liabilities and charges | 164/5 | €698 | €698 | = | 0.0% |
| Amounts payable | 17/49 | €3,484,825 | €10,213,437 | +€6.7m | +193% |
| Amounts payable after more than one year | 17 | €273,936 | €6,658,076 | +€6.4m | +2,331% |
| Financial debts | 170/4 | - | €5,008,145 | +€5.0m | |
| Subordinated loans | 170 | - | €1,200,000 | +€1.2m | |
| Credit institutions | 173 | - | €3,808,145 | +€3.8m | |
| Other amounts payable | 178/9 | €273,936 | €1,649,932 | +€1.4m | +502% |
| Amounts payable within one year | 42/48 | €3,174,590 | €3,508,913 | +€334,323 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €820,000 | €896,855 | +€76,855 | +9.4% |
| Financial debts | 43 | €100,000 | €350,000 | +€250,000 | +250% |
| Credit institutions | 430/8 | €100,000 | €350,000 | +€250,000 | +250% |
| Trade debts | 44 | €707,558 | €581,716 | -€125,842 | -17.8% |
| Suppliers | 440/4 | €707,558 | €581,716 | -€125,842 | -17.8% |
| Taxes, remuneration and social security | 45 | €1,547,033 | €1,680,342 | +€133,310 | +8.6% |
| Taxes | 450/3 | €512,445 | €710,403 | +€197,958 | +38.6% |
| Remuneration and social security | 454/9 | €1,034,587 | €969,939 | -€64,649 | -6.2% |
| Accrued charges and deferred income | 492/3 | €36,298 | €46,448 | +€10,149 | +28.0% |
| Operating income | 70/76A | €11,497,979 | €11,424,265 | -€73,714 | -0.6% |
| Turnover | 70 | €9,806,963 | €9,927,612 | +€120,649 | +1.2% |
| Own construction capitalised | 72 | €1,186,021 | €1,110,664 | -€75,357 | -6.4% |
| Other operating income | 74 | €359,781 | €385,053 | +€25,272 | +7.0% |
| Non-recurring operating income | 76A | €145,214 | €936 | -€144,278 | -99.4% |
| Operating charges | 60/66A | €11,511,632 | €11,535,719 | +€24,087 | +0.2% |
| Goods for resale, raw materials and consumables | 60 | €679,346 | €647,871 | -€31,476 | -4.6% |
| Purchases | 600/8 | €679,346 | €647,871 | -€31,476 | -4.6% |
| Services and other goods | 61 | €2,854,902 | €3,237,357 | +€382,455 | +13.4% |
| Remuneration, social security and pensions | 62 | €5,971,073 | €6,166,033 | +€194,960 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362,934 | €1,276,031 | -€86,902 | -6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,917 | €1,483 | +€9,401 | |
| Other operating charges | 640/8 | €13,788 | €14,779 | +€991 | +7.2% |
| Non-recurring operating charges | 66A | €637,506 | €192,164 | -€445,342 | -69.9% |
| Operating profit (loss) | 9901 | -€13,653 | -€111,454 | -€97,801 | -716% |
| Financial income | 75/76B | €71,712 | €134,757 | +€63,045 | +87.9% |
| Recurring financial income | 75 | €71,712 | €134,757 | +€63,045 | +87.9% |
| Income from financial fixed assets | 750 | €64,945 | €114,899 | +€49,954 | +76.9% |
| Income from current assets | 751 | €6,151 | €16,377 | +€10,226 | +166% |
| Other financial income | 752/9 | €616 | €3,481 | +€2,865 | +465% |
| Financial charges | 65/66B | €235,559 | €291,624 | +€56,064 | +23.8% |
| Recurring financial charges | 65 | €235,559 | €291,624 | +€56,064 | +23.8% |
| Debt charges | 650 | €188,722 | €280,328 | +€91,606 | +48.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €27,217 | -€190,145 | -€217,361 | |
| Other financial charges | 652/9 | €19,620 | €201,440 | +€181,820 | +927% |
| Profit (loss) for the period before taxes | 9903 | -€177,500 | -€268,321 | -€90,821 | -51.2% |
| Income taxes | 67/77 | -€28,113 | -€31,345 | -€3,232 | -11.5% |
| Taxes | 670/3 | €29,374 | €6,938 | -€22,436 | -76.4% |
| Tax adjustments and reversals of tax provisions | 77 | €57,486 | €38,283 | -€19,204 | -33.4% |
| Profit (loss) for the period | 9904 | -€149,387 | -€236,976 | -€87,589 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€149,387 | -€236,976 | -€87,589 | -58.6% |
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.