DE PREST: what changed
Two fiscal 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 after one year +€3.2m
new in 2025: €3.2m
- Receivables within one year -€1.3m
down €1.3m (-58.7%), from €2.3m to €934,756
of which Trade receivables: -€731,447
- Tangible fixed assets +€193,139
up €193,139 (+5.8%), from €3.4m to €3.6m
of which Land and buildings: +€198,993
- Deferred charges and accrued income -€97,382
down €97,382 (-57.6%), from €168,968 to €71,586
- Reserves +€1.2m
up €1.2m (+25.9%), from €4.8m to €6.0m
of which Distributable reserves: +€827,573
- Other debts +€1.0m
up €1.0m (+430.9%), from €237,529 to €1.3m
- Tax, wage and social debts -€275,385
down €275,385 (-91.3%), from €301,642 to €26,258
- Debts after one year -€150,774
down €150,774 (-26.4%), from €570,877 to €420,103
- Accrued charges and deferred income +€126,998
new in 2025: €126,998
- Gross operating margin -€986,524
down €986,524 (-56.4%), from €1.7m to €762,147
- Financial income +€848,997
up €848,997 (+1524.0%), from €55,710 to €904,707
- Taxes -€269,085
down €269,085 (-58.0%), from €463,809 to €194,724
- Financial charges +€129,986
up €129,986 (+1166.3%), from €11,145 to €141,131
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 | €6,174,129 | €8,138,089 | +€2.0m | +31.8% |
| Fixed assets | 21/28 | €3,358,715 | €3,551,854 | +€193,139 | +5.8% |
| Tangible fixed assets | 22/27 | €3,358,615 | €3,551,754 | +€193,139 | +5.8% |
| Land and buildings | 22 | €3,290,600 | €3,489,594 | +€198,993 | +6.0% |
| Plant, machinery and equipment | 23 | €1,023 | €578 | -€446 | -43.6% |
| Furniture and vehicles | 24 | €37,491 | €32,083 | -€5,408 | -14.4% |
| Other tangible fixed assets | 26 | €29,500 | €29,500 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €2,815,414 | €4,586,235 | +€1.8m | +62.9% |
| Amounts receivable after more than one year | 29 | - | €3,247,095 | +€3.2m | |
| Trade receivables | 290 | - | €3,247,095 | +€3.2m | |
| Amounts receivable within one year | 40/41 | €2,261,434 | €934,756 | -€1.3m | -58.7% |
| Trade receivables | 40 | €737,533 | €6,087 | -€731,447 | -99.2% |
| Other amounts receivable | 41 | €1,523,901 | €928,670 | -€595,231 | -39.1% |
| Cash at bank and in hand | 54/58 | €385,013 | €332,798 | -€52,215 | -13.6% |
| Deferred charges and accrued income | 490/1 | €168,968 | €71,586 | -€97,382 | -57.6% |
| Total equity and liabilities | 10/49 | €6,174,129 | €8,138,089 | +€2.0m | +31.8% |
| Equity | 10/15 | €4,864,949 | €6,109,992 | +€1.2m | +25.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €4,804,949 | €6,049,992 | +€1.2m | +25.9% |
| Tax-exempt reserves | 132 | €1,107,060 | €1,524,531 | +€417,470 | +37.7% |
| Distributable reserves | 133 | €3,697,889 | €4,525,461 | +€827,573 | +22.4% |
| Provisions and deferred taxes | 16 | €35,688 | €34,511 | -€1,177 | -3.3% |
| Deferred taxes | 168 | €35,688 | €34,511 | -€1,177 | -3.3% |
| Amounts payable | 17/49 | €1,273,492 | €1,993,586 | +€720,093 | +56.5% |
| Amounts payable after more than one year | 17 | €570,877 | €420,103 | -€150,774 | -26.4% |
| Financial debts | 170/4 | €570,877 | €420,103 | -€150,774 | -26.4% |
| Amounts payable within one year | 42/48 | €702,615 | €1,446,485 | +€743,869 | +105.9% |
| Current portion of amounts payable after more than one year | 42 | €149,723 | €150,774 | +€1,051 | +0.7% |
| Trade debts | 44 | €13,721 | €8,303 | -€5,418 | -39.5% |
| Suppliers | 440/4 | €13,721 | €8,303 | -€5,418 | -39.5% |
| Taxes, remuneration and social security | 45 | €301,642 | €26,258 | -€275,385 | -91.3% |
| Taxes | 450/3 | €301,642 | €26,258 | -€275,385 | -91.3% |
| Other amounts payable | 47/48 | €237,529 | €1,261,150 | +€1.0m | +430.9% |
| Accrued charges and deferred income | 492/3 | - | €126,998 | +€126,998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,446 | €79,627 | +€6,181 | +8.4% |
| Other operating charges | 640/8 | €5,026 | €7,505 | +€2,479 | +49.3% |
| Gross operating margin | 9900 | €1,748,672 | €762,147 | -€986,524 | -56.4% |
| Operating profit (loss) | 9901 | €1,670,200 | €675,015 | -€995,184 | -59.6% |
| Financial income | 75/76B | €55,710 | €904,707 | +€848,997 | +1524.0% |
| Recurring financial income | 75 | €55,710 | €904,707 | +€848,997 | +1524.0% |
| Financial charges | 65/66B | €11,145 | €141,131 | +€129,986 | +1166.3% |
| Recurring financial charges | 65 | €11,145 | €141,131 | +€129,986 | +1166.3% |
| Profit (loss) for the period before taxes | 9903 | €1,714,765 | €1,438,591 | -€276,174 | -16.1% |
| Transfer from deferred taxes | 780 | €1,177 | €1,177 | = | 0.0% |
| Income taxes | 67/77 | €463,809 | €194,724 | -€269,085 | -58.0% |
| Profit (loss) for the period | 9904 | €1,252,132 | €1,245,043 | -€7,089 | -0.6% |
| Transfer from tax-exempt reserves | 789 | €3,530 | €3,530 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €999,997 | €421,000 | -€578,997 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €255,665 | €827,573 | +€571,908 | +223.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.