DE PREST: 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 PREST
Largest movements
- Receivables within one year -€25,021
down €25,021 (-9.4%), from €266,491 to €241,470
of which Trade receivables: -€28,690
- Cash +€4,471
up €4,471 (+23.6%), from €18,975 to €23,446
mainly Receivables within one year (+€25,021) and Depreciation (+€3,372)
- Trade debts -€20,916
down €20,916 (-20.2%), from €103,741 to €82,825
- Other debts -€3,706
down €3,706 (-31.3%), from €11,845 to €8,139
- Reserves +€3,105
up €3,105 (+6.0%), from €51,481 to €54,586
of which Distributable reserves: +€3,105
- Write-downs +€31,742
new in 2024: €31,742
- Gross operating margin +€26,400
up €26,400 (+169.0%), from €15,619 to €42,019
- Other operating charges -€4,965
down €4,965 (-80.1%), from €6,200 to €1,235
- Financial charges -€3,625
down €3,625 (-90.4%), from €4,008 to €383
- Depreciation +€1,077
up €1,077 (+46.9%), from €2,295 to €3,372
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,590 | €280,591 | -€19,999 | -6.7% |
| Fixed assets | 21/28 | €12,432 | €12,971 | +€539 | +4.3% |
| Tangible fixed assets | 22/27 | €12,432 | €12,971 | +€539 | +4.3% |
| Plant, machinery and equipment | 23 | €11,434 | €12,243 | +€809 | +7.1% |
| Furniture and vehicles | 24 | €998 | €728 | -€270 | -27.1% |
| Current assets | 29/58 | €288,159 | €267,620 | -€20,538 | -7.1% |
| Stocks and contracts in progress | 3 | €911 | €406 | -€504 | -55.4% |
| Stocks | 30/36 | €911 | €406 | -€504 | -55.4% |
| Amounts receivable within one year | 40/41 | €266,491 | €241,470 | -€25,021 | -9.4% |
| Trade receivables | 40 | €177,676 | €148,986 | -€28,690 | -16.1% |
| Other amounts receivable | 41 | €88,815 | €92,484 | +€3,670 | +4.1% |
| Cash at bank and in hand | 54/58 | €18,975 | €23,446 | +€4,471 | +23.6% |
| Deferred charges and accrued income | 490/1 | €1,782 | €2,298 | +€516 | +28.9% |
| Total equity and liabilities | 10/49 | €300,590 | €280,591 | -€19,999 | -6.7% |
| Equity | 10/15 | €180,731 | €183,582 | +€2,850 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €51,481 | €54,586 | +€3,105 | +6.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €51,481 | €54,586 | +€3,105 | +6.0% |
| Profit (loss) carried forward | 14 | €110,658 | €110,404 | -€254 | -0.2% |
| Amounts payable | 17/49 | €119,859 | €97,010 | -€22,850 | -19.1% |
| Amounts payable within one year | 42/48 | €119,859 | €97,010 | -€22,850 | -19.1% |
| Trade debts | 44 | €103,741 | €82,825 | -€20,916 | -20.2% |
| Suppliers | 440/4 | €103,741 | €82,825 | -€20,916 | -20.2% |
| Taxes, remuneration and social security | 45 | €4,273 | €6,046 | +€1,773 | +41.5% |
| Taxes | 450/3 | €4,273 | €6,046 | +€1,773 | +41.5% |
| Other amounts payable | 47/48 | €11,845 | €8,139 | -€3,706 | -31.3% |
| Non-recurring operating income | 76A | €5,805 | €10,000 | +€4,195 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,295 | €3,372 | +€1,077 | +46.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €31,742 | +€31,742 | |
| Other operating charges | 640/8 | €6,200 | €1,235 | -€4,965 | -80.1% |
| Gross operating margin | 9900 | €15,619 | €42,019 | +€26,400 | +169.0% |
| Operating profit (loss) | 9901 | €7,124 | €5,670 | -€1,454 | -20.4% |
| Financial income | 75/76B | €29 | €30 | +€2 | +6.5% |
| Recurring financial income | 75 | €29 | €30 | +€2 | +6.5% |
| Financial charges | 65/66B | €4,008 | €383 | -€3,625 | -90.4% |
| Recurring financial charges | 65 | €4,008 | €383 | -€3,625 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €3,144 | €5,318 | +€2,174 | +69.1% |
| Income taxes | 67/77 | €3,125 | €2,468 | -€658 | -21.0% |
| Profit (loss) for the period | 9904 | €19 | €2,850 | +€2,831 | +14854.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19 | €2,850 | +€2,831 | +14854.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.