De Preester - Van Den Bossche: 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 - Van Den Bossche
Largest movements
- Cash +€96,701
up €96,701 (+12.5%), from €776,603 to €873,304
mainly Other debts (+€595,327) and Net result for the year (+€423,823)
- Stocks and contracts +€50,550
up €50,550 (+7.6%), from €668,078 to €718,628
- Intangible fixed assets -€39,286
down €39,286 (-50.0%), from €78,524 to €39,239
- Receivables within one year -€29,093
down €29,093 (-8.4%), from €344,313 to €315,220
- Other debts +€595,327
up €595,327 (+653%), from €91,214 to €686,541
- Reserves -€399,014
down €399,014 (-26.9%), from €1.5m to €1.1m
- Trade debts -€46,730
down €46,730 (-70.3%), from €66,464 to €19,734
- Accrued charges and deferred income -€32,986
down €32,986 (-51.6%), from €63,965 to €30,979
- Taxes +€30,864
up €30,864 (+18.3%), from €168,299 to €199,164
- Gross operating margin -€21,961
down €21,961 (-2.6%), from €858,814 to €836,852
- Staff costs +€18,596
up €18,596 (+11.2%), from €166,302 to €184,898
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 | €1,896,614 | €1,985,257 | +€88,644 | +4.7% |
| Fixed assets | 21/28 | €104,402 | €73,899 | -€30,503 | -29.2% |
| Intangible fixed assets | 21 | €78,524 | €39,239 | -€39,286 | -50.0% |
| Tangible fixed assets | 22/27 | €25,877 | €34,660 | +€8,783 | +33.9% |
| Land and buildings | 22 | €991 | €332 | -€659 | -66.5% |
| Plant, machinery and equipment | 23 | €9,342 | €21,061 | +€11,719 | +125% |
| Furniture and vehicles | 24 | €11,247 | €10,688 | -€559 | -5.0% |
| Other tangible fixed assets | 26 | €4,297 | €2,579 | -€1,718 | -40.0% |
| Current assets | 29/58 | €1,792,212 | €1,911,358 | +€119,146 | +6.6% |
| Stocks and contracts in progress | 3 | €668,078 | €718,628 | +€50,550 | +7.6% |
| Stocks | 30/36 | €668,078 | €718,628 | +€50,550 | +7.6% |
| Amounts receivable within one year | 40/41 | €344,313 | €315,220 | -€29,093 | -8.4% |
| Trade receivables | 40 | €344,313 | €315,220 | -€29,093 | -8.4% |
| Cash at bank and in hand | 54/58 | €776,603 | €873,304 | +€96,701 | +12.5% |
| Deferred charges and accrued income | 490/1 | €3,217 | €4,206 | +€989 | +30.7% |
| Total equity and liabilities | 10/49 | €1,896,614 | €1,985,257 | +€88,644 | +4.7% |
| Equity | 10/15 | €1,531,106 | €1,132,092 | -€399,014 | -26.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,481,106 | €1,082,092 | -€399,014 | -26.9% |
| Distributable reserves | 133 | €1,481,106 | €1,082,092 | -€399,014 | -26.9% |
| Amounts payable | 17/49 | €365,508 | €853,165 | +€487,657 | +133% |
| Amounts payable within one year | 42/48 | €301,543 | €822,186 | +€520,643 | +173% |
| Trade debts | 44 | €66,464 | €19,734 | -€46,730 | -70.3% |
| Suppliers | 440/4 | €66,464 | €19,734 | -€46,730 | -70.3% |
| Advances received on contracts in progress | 46 | €21,880 | €7,687 | -€14,193 | -64.9% |
| Taxes, remuneration and social security | 45 | €121,985 | €108,224 | -€13,761 | -11.3% |
| Taxes | 450/3 | €103,990 | €92,402 | -€11,588 | -11.1% |
| Remuneration and social security | 454/9 | €17,995 | €15,822 | -€2,172 | -12.1% |
| Other amounts payable | 47/48 | €91,214 | €686,541 | +€595,327 | +653% |
| Accrued charges and deferred income | 492/3 | €63,965 | €30,979 | -€32,986 | -51.6% |
| Non-recurring operating income | 76A | €2,543 | - | -€2,543 | |
| Remuneration, social security and pensions | 62 | €166,302 | €184,898 | +€18,596 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,504 | €50,865 | -€1,639 | -3.1% |
| Other operating charges | 640/8 | €2,727 | €3,009 | +€281 | +10.3% |
| Non-recurring operating charges | 66A | €1,504 | - | -€1,504 | |
| Gross operating margin | 9900 | €858,814 | €836,852 | -€21,961 | -2.6% |
| Operating profit (loss) | 9901 | €635,776 | €598,081 | -€37,695 | -5.9% |
| Financial income | 75/76B | €25,166 | €26,593 | +€1,427 | +5.7% |
| Recurring financial income | 75 | €25,166 | €26,593 | +€1,427 | +5.7% |
| Financial charges | 65/66B | €1,259 | €1,688 | +€428 | +34.0% |
| Recurring financial charges | 65 | €1,259 | €1,688 | +€428 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €659,682 | €622,987 | -€36,696 | -5.6% |
| Income taxes | 67/77 | €168,299 | €199,164 | +€30,864 | +18.3% |
| Profit (loss) for the period | 9904 | €491,383 | €423,823 | -€67,560 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €491,383 | €423,823 | -€67,560 | -13.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.