Prachtech: what changed
Prachtech
Largest movements
- Deferred charges and accrued income +€28,494
new in 2025: €28,494
- Cash -€21,676
down €21,676 (-32.1%), from €67,628 to €45,952
mainly Deferred charges and accrued income (-€28,494) and Contributions, distributions and other (-€18,000)
- Receivables within one year -€8,631
down €8,631 (-16.6%), from €52,040 to €43,410
of which Other amounts receivable: -€5,182
- Other debts -€11,468
no longer reported in 2025 (was €11,468)
- Reserves +€8,992
up €8,992 (+5.3%), from €168,171 to €177,164
- Gross operating margin -€17,233
down €17,233 (-28.1%), from €61,396 to €44,163
- Taxes +€6,289
new in 2025: €6,289
- Depreciation -€690
down €690 (-8.1%), from €8,572 to €7,882
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,265 | €188,429 | -€1,837 | -1.0% |
| Fixed assets | 21/28 | €70,598 | €70,573 | -€25 | 0.0% |
| Tangible fixed assets | 22/27 | €70,598 | €70,573 | -€25 | 0.0% |
| Plant, machinery and equipment | 23 | €4,319 | €10,512 | +€6,194 | +143% |
| Furniture and vehicles | 24 | €4,057 | €3,172 | -€885 | -21.8% |
| Other tangible fixed assets | 26 | €62,222 | €56,889 | -€5,333 | -8.6% |
| Current assets | 29/58 | €119,668 | €117,856 | -€1,812 | -1.5% |
| Amounts receivable within one year | 40/41 | €52,040 | €43,410 | -€8,631 | -16.6% |
| Trade receivables | 40 | €3,449 | - | -€3,449 | |
| Other amounts receivable | 41 | €48,592 | €43,410 | -€5,182 | -10.7% |
| Cash at bank and in hand | 54/58 | €67,628 | €45,952 | -€21,676 | -32.1% |
| Deferred charges and accrued income | 490/1 | - | €28,494 | +€28,494 | |
| Total equity and liabilities | 10/49 | €190,265 | €188,429 | -€1,837 | -1.0% |
| Equity | 10/15 | €169,171 | €178,164 | +€8,992 | +5.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €168,171 | €177,164 | +€8,992 | +5.3% |
| Distributable reserves | 133 | €168,171 | €177,164 | +€8,992 | +5.3% |
| Amounts payable | 17/49 | €21,094 | €10,265 | -€10,829 | -51.3% |
| Amounts payable within one year | 42/48 | €12,634 | €551 | -€12,084 | -95.6% |
| Trade debts | 44 | €1,166 | €551 | -€615 | -52.8% |
| Suppliers | 440/4 | €1,166 | €551 | -€615 | -52.8% |
| Other amounts payable | 47/48 | €11,468 | - | -€11,468 | |
| Accrued charges and deferred income | 492/3 | €8,460 | €9,714 | +€1,254 | +14.8% |
| Non-recurring operating income | 76A | €1,600 | €1,650 | +€50 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,572 | €7,882 | -€690 | -8.1% |
| Other operating charges | 640/8 | €3,000 | €3,000 | = | 0.0% |
| Gross operating margin | 9900 | €61,396 | €44,163 | -€17,233 | -28.1% |
| Operating profit (loss) | 9901 | €49,824 | €33,281 | -€16,543 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €49,824 | €33,281 | -€16,543 | -33.2% |
| Income taxes | 67/77 | - | €6,289 | +€6,289 | |
| Profit (loss) for the period | 9904 | €49,824 | €26,992 | -€22,832 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,824 | €26,992 | -€22,832 | -45.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.