DE PREESTER & C°: 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.
DE PREESTER & C°
Largest movements
- Tangible fixed assets -€38,843
down €38,843 (-32.7%), from €118,729 to €79,886
of which Leasing and similar rights: -€24,650
- Cash +€16,427
up €16,427 (+94.8%), from €17,330 to €33,757
mainly Depreciation (+€50,270) and Net result for the year (+€44,359)
- Receivables within one year +€4,047
up €4,047 (+4.7%), from €86,587 to €90,633
of which Other amounts receivable: +€8,784
- Debts after one year -€28,485
down €28,485 (-44.1%), from €64,545 to €36,060
- Profit (loss) carried forward +€24,359
up €24,359 (+68.4%), from €35,590 to €59,948
- Current portion of long-term debt -€12,652
down €12,652 (-30.8%), from €41,137 to €28,485
- Tax, wage and social debts -€4,252
down €4,252 (-21.6%), from €19,646 to €15,394
- Trade debts +€4,152
up €4,152 (+11.2%), from €37,062 to €41,214
- Gross operating margin +€30,281
up €30,281 (+33.7%), from €89,882 to €120,162
- Depreciation -€15,582
down €15,582 (-23.7%), from €65,852 to €50,270
- Taxes +€13,303
up €13,303 (+246.9%), from €5,388 to €18,690
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.
Cash bridge derived
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 | €223,679 | €205,702 | -€17,977 | -8.0% |
| Fixed assets | 21/28 | €118,999 | €80,156 | -€38,843 | -32.6% |
| Tangible fixed assets | 22/27 | €118,729 | €79,886 | -€38,843 | -32.7% |
| Plant, machinery and equipment | 23 | €22,046 | €15,832 | -€6,214 | -28.2% |
| Furniture and vehicles | 24 | €38,196 | €30,939 | -€7,257 | -19.0% |
| Leasing and similar rights | 25 | €56,459 | €31,809 | -€24,650 | -43.7% |
| Other tangible fixed assets | 26 | €2,028 | €1,306 | -€722 | -35.6% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €104,680 | €125,546 | +€20,866 | +19.9% |
| Amounts receivable within one year | 40/41 | €86,587 | €90,633 | +€4,047 | +4.7% |
| Trade receivables | 40 | €65,696 | €60,959 | -€4,737 | -7.2% |
| Other amounts receivable | 41 | €20,890 | €29,674 | +€8,784 | +42.0% |
| Cash at bank and in hand | 54/58 | €17,330 | €33,757 | +€16,427 | +94.8% |
| Deferred charges and accrued income | 490/1 | €763 | €1,156 | +€393 | +51.5% |
| Total equity and liabilities | 10/49 | €223,679 | €205,702 | -€17,977 | -8.0% |
| Equity | 10/15 | €58,690 | €83,048 | +€24,359 | +41.5% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,590 | €59,948 | +€24,359 | +68.4% |
| Amounts payable | 17/49 | €164,990 | €122,653 | -€42,336 | -25.7% |
| Amounts payable after more than one year | 17 | €64,545 | €36,060 | -€28,485 | -44.1% |
| Financial debts | 170/4 | €64,545 | €36,060 | -€28,485 | -44.1% |
| Amounts payable within one year | 42/48 | €97,844 | €85,093 | -€12,752 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €41,137 | €28,485 | -€12,652 | -30.8% |
| Trade debts | 44 | €37,062 | €41,214 | +€4,152 | +11.2% |
| Suppliers | 440/4 | €37,062 | €41,214 | +€4,152 | +11.2% |
| Taxes, remuneration and social security | 45 | €19,646 | €15,394 | -€4,252 | -21.6% |
| Taxes | 450/3 | €19,646 | €15,394 | -€4,252 | -21.6% |
| Accrued charges and deferred income | 492/3 | €2,600 | €1,500 | -€1,100 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,852 | €50,270 | -€15,582 | -23.7% |
| Other operating charges | 640/8 | €4,119 | €4,451 | +€332 | +8.1% |
| Gross operating margin | 9900 | €89,882 | €120,162 | +€30,281 | +33.7% |
| Operating profit (loss) | 9901 | €19,911 | €65,441 | +€45,531 | +228.7% |
| Financial income | 75/76B | €763 | €1,162 | +€399 | +52.3% |
| Recurring financial income | 75 | €763 | €1,162 | +€399 | +52.3% |
| Financial charges | 65/66B | €4,268 | €3,554 | -€714 | -16.7% |
| Recurring financial charges | 65 | €4,268 | €3,554 | -€714 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €16,406 | €63,049 | +€46,643 | +284.3% |
| Income taxes | 67/77 | €5,388 | €18,690 | +€13,303 | +246.9% |
| Profit (loss) for the period | 9904 | €11,018 | €44,359 | +€33,341 | +302.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,018 | €44,359 | +€33,341 | +302.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.