De Preter Christophe: 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 Preter Christophe
Largest movements
- Cash +€22,705
up €22,705 (+40.6%), from €55,963 to €78,668
mainly Net result for the year (+€20,069) and Depreciation (+€11,397)
- Tangible fixed assets -€8,911
down €8,911 (-27.6%), from €32,302 to €23,391
of which Furniture and vehicles: -€9,619
- Receivables within one year +€2,747
up €2,747 (+26.4%), from €10,397 to €13,144
of which Trade receivables: +€2,287
- Reserves +€20,069
up €20,069 (+21.6%), from €92,742 to €112,811
- Trade debts -€2,507
down €2,507 (-92.4%), from €2,713 to €206
- Other debts -€1,647
down €1,647 (-90.7%), from €1,816 to €168
- Gross operating margin -€12,624
down €12,624 (-24.5%), from €51,551 to €38,927
- Taxes -€7,631
down €7,631 (-56.2%), from €13,580 to €5,948
- Depreciation -€973
down €973 (-7.9%), from €12,371 to €11,397
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 | €101,923 | €117,694 | +€15,771 | +15.5% |
| Fixed assets | 21/28 | €32,783 | €23,672 | -€9,111 | -27.8% |
| Intangible fixed assets | 21 | €481 | €281 | -€200 | -41.6% |
| Tangible fixed assets | 22/27 | €32,302 | €23,391 | -€8,911 | -27.6% |
| Plant, machinery and equipment | 23 | €2,594 | €3,302 | +€708 | +27.3% |
| Furniture and vehicles | 24 | €29,708 | €20,089 | -€9,619 | -32.4% |
| Current assets | 29/58 | €69,140 | €94,022 | +€24,882 | +36.0% |
| Amounts receivable within one year | 40/41 | €10,397 | €13,144 | +€2,747 | +26.4% |
| Trade receivables | 40 | €9,167 | €11,454 | +€2,287 | +24.9% |
| Other amounts receivable | 41 | €1,230 | €1,690 | +€460 | +37.4% |
| Cash at bank and in hand | 54/58 | €55,963 | €78,668 | +€22,705 | +40.6% |
| Deferred charges and accrued income | 490/1 | €2,781 | €2,211 | -€570 | -20.5% |
| Total equity and liabilities | 10/49 | €101,923 | €117,694 | +€15,771 | +15.5% |
| Equity | 10/15 | €93,742 | €113,811 | +€20,069 | +21.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €92,742 | €112,811 | +€20,069 | +21.6% |
| Distributable reserves | 133 | €92,742 | €112,811 | +€20,069 | +21.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,181 | €3,883 | -€4,298 | -52.5% |
| Amounts payable within one year | 42/48 | €8,181 | €3,883 | -€4,298 | -52.5% |
| Financial debts | 43 | €63 | €0 | -€63 | -100% |
| Other loans | 439 | €63 | €0 | -€63 | -100% |
| Trade debts | 44 | €2,713 | €206 | -€2,507 | -92.4% |
| Suppliers | 440/4 | €2,713 | €206 | -€2,507 | -92.4% |
| Taxes, remuneration and social security | 45 | €3,590 | €3,508 | -€81 | -2.3% |
| Taxes | 450/3 | €1,580 | €1,498 | -€81 | -5.1% |
| Remuneration and social security | 454/9 | €2,010 | €2,010 | = | 0.0% |
| Other amounts payable | 47/48 | €1,816 | €168 | -€1,647 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,371 | €11,397 | -€973 | -7.9% |
| Other operating charges | 640/8 | €672 | €565 | -€106 | -15.8% |
| Non-recurring operating charges | 66A | - | €893 | +€893 | |
| Gross operating margin | 9900 | €51,551 | €38,927 | -€12,624 | -24.5% |
| Operating profit (loss) | 9901 | €38,509 | €26,071 | -€12,438 | -32.3% |
| Financial income | 75/76B | €1 | €1 | -€0 | -17.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -17.0% |
| Financial charges | 65/66B | €78 | €54 | -€24 | -30.8% |
| Recurring financial charges | 65 | €78 | €54 | -€24 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €38,432 | €26,018 | -€12,414 | -32.3% |
| Income taxes | 67/77 | €13,580 | €5,948 | -€7,631 | -56.2% |
| Profit (loss) for the period | 9904 | €24,852 | €20,069 | -€4,783 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,852 | €20,069 | -€4,783 | -19.2% |
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 29 October 2026 via checked.be.