CP PRESTIGE: 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.
CP PRESTIGE
Largest movements
- Cash -€55,862
down €55,862 (-71.7%), from €77,913 to €22,051
mainly Stocks and contracts (-€47,901) and Debts after one year (-€26,084)
- Stocks and contracts +€47,901
up €47,901 (+38.5%), from €124,417 to €172,318
- Tangible fixed assets -€16,175
down €16,175 (-5.7%), from €285,820 to €269,646
of which Land and buildings: -€15,962
- Short-term financial debts +€50,000
up €50,000 (+71.4%), from €70,000 to €120,000
- Debts after one year -€26,084
down €26,084 (-11.0%), from €236,204 to €210,120
- Trade debts -€22,095
down €22,095 (-45.0%), from €49,123 to €27,028
- Profit (loss) carried forward -€16,960
down €16,960, from €7,790 to -€9,170
- Gross operating margin -€24,105
down €24,105 (-62.1%), from €38,807 to €14,702
- Taxes -€5,551
down €5,551 (-76.8%), from €7,226 to €1,675
- Financial charges +€2,978
up €2,978 (+38.9%), from €7,655 to €10,632
- Other operating charges -€2,594
down €2,594 (-42.8%), from €6,059 to €3,465
- Depreciation -€1,022
down €1,022 (-5.9%), from €17,197 to €16,175
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 | €551,490 | €531,048 | -€20,442 | -3.7% |
| Fixed assets | 21/28 | €285,820 | €269,646 | -€16,175 | -5.7% |
| Tangible fixed assets | 22/27 | €285,820 | €269,646 | -€16,175 | -5.7% |
| Land and buildings | 22 | €285,608 | €269,646 | -€15,962 | -5.6% |
| Plant, machinery and equipment | 23 | €213 | - | -€213 | |
| Current assets | 29/58 | €265,670 | €261,402 | -€4,268 | -1.6% |
| Amounts receivable after more than one year | 29 | €18,042 | €18,042 | = | 0.0% |
| Other amounts receivable | 291 | €18,042 | €18,042 | = | 0.0% |
| Stocks and contracts in progress | 3 | €124,417 | €172,318 | +€47,901 | +38.5% |
| Stocks | 30/36 | €124,417 | €172,318 | +€47,901 | +38.5% |
| Amounts receivable within one year | 40/41 | €42,031 | €46,604 | +€4,573 | +10.9% |
| Trade receivables | 40 | €39,865 | €39,865 | = | 0.0% |
| Other amounts receivable | 41 | €2,166 | €6,739 | +€4,573 | +211% |
| Cash at bank and in hand | 54/58 | €77,913 | €22,051 | -€55,862 | -71.7% |
| Deferred charges and accrued income | 490/1 | €3,267 | €2,387 | -€880 | -26.9% |
| Total equity and liabilities | 10/49 | €551,490 | €531,048 | -€20,442 | -3.7% |
| Equity | 10/15 | €159,726 | €142,766 | -€16,960 | -10.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €146,936 | €146,936 | = | 0.0% |
| Distributable reserves | 133 | €146,936 | €146,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,790 | -€9,170 | -€16,960 | |
| Amounts payable | 17/49 | €391,765 | €388,282 | -€3,482 | -0.9% |
| Amounts payable after more than one year | 17 | €236,204 | €210,120 | -€26,084 | -11.0% |
| Financial debts | 170/4 | €236,204 | €210,120 | -€26,084 | -11.0% |
| Amounts payable within one year | 42/48 | €153,564 | €177,094 | +€23,530 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €25,509 | €26,084 | +€575 | +2.3% |
| Financial debts | 43 | €70,000 | €120,000 | +€50,000 | +71.4% |
| Credit institutions | 430/8 | €70,000 | €120,000 | +€50,000 | +71.4% |
| Trade debts | 44 | €49,123 | €27,028 | -€22,095 | -45.0% |
| Suppliers | 440/4 | €49,123 | €27,028 | -€22,095 | -45.0% |
| Taxes, remuneration and social security | 45 | €8,931 | €3,982 | -€4,950 | -55.4% |
| Taxes | 450/3 | €8,931 | €1,526 | -€7,405 | -82.9% |
| Remuneration and social security | 454/9 | - | €2,455 | +€2,455 | |
| Accrued charges and deferred income | 492/3 | €1,997 | €1,068 | -€929 | -46.5% |
| Non-recurring operating income | 76A | €2,174 | - | -€2,174 | |
| Remuneration, social security and pensions | 62 | €43 | - | -€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,197 | €16,175 | -€1,022 | -5.9% |
| Other operating charges | 640/8 | €6,059 | €3,465 | -€2,594 | -42.8% |
| Gross operating margin | 9900 | €38,807 | €14,702 | -€24,105 | -62.1% |
| Operating profit (loss) | 9901 | €15,509 | -€4,938 | -€20,446 | |
| Financial income | 75/76B | €0 | €285 | +€285 | +2,851,400% |
| Recurring financial income | 75 | €0 | €285 | +€285 | +2,851,400% |
| Financial charges | 65/66B | €7,655 | €10,632 | +€2,978 | +38.9% |
| Recurring financial charges | 65 | €7,655 | €10,632 | +€2,978 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €7,854 | -€15,285 | -€23,139 | |
| Income taxes | 67/77 | €7,226 | €1,675 | -€5,551 | -76.8% |
| Profit (loss) for the period | 9904 | €628 | -€16,960 | -€17,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €628 | -€16,960 | -€17,588 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.