De Preter: what changed
De Preter
Largest movements
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Cash +€55,236
up €55,236 (+66.7%), from €82,791 to €138,027
mainly Current investments (+€75,000) and Depreciation (+€29,328)
- Deferred charges and accrued income +€12,403
up €12,403 (+233%), from €5,333 to €17,736
- Tangible fixed assets -€11,557
down €11,557 (-8.5%), from €136,655 to €125,098
of which Furniture and vehicles: -€6,365
- Receivables within one year +€6,992
up €6,992 (+32.5%), from €21,518 to €28,510
of which Other amounts receivable: +€13,146
- Debts after one year -€12,285
down €12,285 (-85.6%), from €14,348 to €2,063
- Other debts -€7,640
down €7,640 (-14.4%), from €53,163 to €45,523
- Trade debts +€7,566
up €7,566 (+73.8%), from €10,249 to €17,815
- Gross operating margin -€15,718
down €15,718 (-33.0%), from €47,626 to €31,908
- Depreciation -€9,554
down €9,554 (-24.6%), from €38,882 to €29,328
- Financial income +€1,351
up €1,351 (+786%), from €172 to €1,523
- Other operating charges +€516
up €516 (+38.2%), from €1,353 to €1,869
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,887 | €328,618 | -€11,269 | -3.3% |
| Fixed assets | 21/28 | €136,925 | €125,368 | -€11,557 | -8.4% |
| Tangible fixed assets | 22/27 | €136,655 | €125,098 | -€11,557 | -8.5% |
| Plant, machinery and equipment | 23 | €24,184 | €18,991 | -€5,192 | -21.5% |
| Furniture and vehicles | 24 | €112,471 | €106,107 | -€6,365 | -5.7% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €202,962 | €203,250 | +€288 | +0.1% |
| Stocks and contracts in progress | 3 | €18,320 | €18,977 | +€657 | +3.6% |
| Stocks | 30/36 | €18,320 | €18,977 | +€657 | +3.6% |
| Amounts receivable within one year | 40/41 | €21,518 | €28,510 | +€6,992 | +32.5% |
| Trade receivables | 40 | €19,476 | €13,321 | -€6,154 | -31.6% |
| Other amounts receivable | 41 | €2,043 | €15,189 | +€13,146 | +644% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €82,791 | €138,027 | +€55,236 | +66.7% |
| Deferred charges and accrued income | 490/1 | €5,333 | €17,736 | +€12,403 | +233% |
| Total equity and liabilities | 10/49 | €339,887 | €328,618 | -€11,269 | -3.3% |
| Equity | 10/15 | €245,777 | €246,377 | +€600 | +0.2% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Capital | 10 | €111,552 | €111,552 | = | 0.0% |
| Issued capital | 100 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €134,225 | €134,825 | +€600 | +0.4% |
| Non-distributable reserves | 130/1 | €11,155 | €11,155 | = | 0.0% |
| Legal reserve | 130 | €11,155 | €11,155 | = | 0.0% |
| Distributable reserves | 133 | €123,070 | €123,670 | +€600 | +0.5% |
| Amounts payable | 17/49 | €94,110 | €82,240 | -€11,870 | -12.6% |
| Amounts payable after more than one year | 17 | €14,348 | €2,063 | -€12,285 | -85.6% |
| Financial debts | 170/4 | €14,348 | €2,063 | -€12,285 | -85.6% |
| Amounts payable within one year | 42/48 | €76,023 | €77,188 | +€1,165 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €12,128 | €12,285 | +€157 | +1.3% |
| Trade debts | 44 | €10,249 | €17,815 | +€7,566 | +73.8% |
| Suppliers | 440/4 | €10,249 | €17,815 | +€7,566 | +73.8% |
| Taxes, remuneration and social security | 45 | €483 | €1,565 | +€1,082 | +224% |
| Taxes | 450/3 | €483 | €1,565 | +€1,082 | +224% |
| Other amounts payable | 47/48 | €53,163 | €45,523 | -€7,640 | -14.4% |
| Accrued charges and deferred income | 492/3 | €3,739 | €2,989 | -€750 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,882 | €29,328 | -€9,554 | -24.6% |
| Other operating charges | 640/8 | €1,353 | €1,869 | +€516 | +38.2% |
| Gross operating margin | 9900 | €47,626 | €31,908 | -€15,718 | -33.0% |
| Operating profit (loss) | 9901 | €7,392 | €711 | -€6,681 | -90.4% |
| Financial income | 75/76B | €172 | €1,523 | +€1,351 | +786% |
| Recurring financial income | 75 | €172 | €1,523 | +€1,351 | +786% |
| Financial charges | 65/66B | €1,457 | €1,409 | -€49 | -3.3% |
| Recurring financial charges | 65 | €1,457 | €1,409 | -€49 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €6,106 | €825 | -€5,281 | -86.5% |
| Income taxes | 67/77 | €483 | €225 | -€258 | -53.4% |
| Profit (loss) for the period | 9904 | €5,623 | €600 | -€5,023 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,623 | €600 | -€5,023 | -89.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.