DE PRIESTER: 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 PRIESTER
Largest movements
- Stocks and contracts -€55,853
down €55,853 (-78.7%), from €71,003 to €15,151
- Tangible fixed assets +€37,345
up €37,345 (+21.3%), from €175,235 to €212,580
of which Leasing and similar rights: +€40,236
- Receivables within one year +€34,834
up €34,834 (+37.5%), from €92,886 to €127,720
of which Trade receivables: +€18,684
- Cash -€8,161
down €8,161 (-11.2%), from €72,660 to €64,499
mainly Contributions, distributions and other (-€62,500) and Investment in fixed assets (net) (-€51,797)
- Trade debts -€35,304
down €35,304 (-44.0%), from €80,277 to €44,973
- Other debts +€32,500
up €32,500 (+108%), from €30,000 to €62,500
- Reserves -€17,500
down €17,500 (-10.9%), from €160,700 to €143,200
of which Distributable reserves: -€17,500
- Debts after one year +€12,303
up €12,303 (+10.5%), from €116,937 to €129,240
- Short-term financial debts +€5,954
new in 2025: €5,954
- Gross operating margin -€58,660
down €58,660 (-30.9%), from €189,683 to €131,023
- Staff costs -€52,581
down €52,581 (-44.4%), from €118,463 to €65,883
- Financial income +€3,581
up €3,581 (+31.2%), from €11,470 to €15,051
of which Non-recurring financial income: +€2,500
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 | €416,221 | €423,264 | +€7,043 | +1.7% |
| Fixed assets | 21/28 | €175,495 | €212,840 | +€37,345 | +21.3% |
| Tangible fixed assets | 22/27 | €175,235 | €212,580 | +€37,345 | +21.3% |
| Land and buildings | 22 | €165,400 | €158,097 | -€7,303 | -4.4% |
| Plant, machinery and equipment | 23 | - | €3,335 | +€3,335 | |
| Furniture and vehicles | 24 | €9,835 | €10,912 | +€1,077 | +10.9% |
| Leasing and similar rights | 25 | - | €40,236 | +€40,236 | |
| Financial fixed assets | 28 | €259 | €259 | = | 0.0% |
| Current assets | 29/58 | €240,727 | €210,425 | -€30,302 | -12.6% |
| Stocks and contracts in progress | 3 | €71,003 | €15,151 | -€55,853 | -78.7% |
| Stocks | 30/36 | €71,003 | €15,151 | -€55,853 | -78.7% |
| Amounts receivable within one year | 40/41 | €92,886 | €127,720 | +€34,834 | +37.5% |
| Trade receivables | 40 | €46,195 | €64,878 | +€18,684 | +40.4% |
| Other amounts receivable | 41 | €46,691 | €62,842 | +€16,151 | +34.6% |
| Cash at bank and in hand | 54/58 | €72,660 | €64,499 | -€8,161 | -11.2% |
| Deferred charges and accrued income | 490/1 | €4,177 | €3,055 | -€1,122 | -26.9% |
| Total equity and liabilities | 10/49 | €416,221 | €423,264 | +€7,043 | +1.7% |
| Equity | 10/15 | €172,552 | €153,057 | -€19,495 | -11.3% |
| Contributions | 10/11 | €8,320 | €8,320 | = | 0.0% |
| Reserves | 13 | €160,700 | €143,200 | -€17,500 | -10.9% |
| Non-distributable reserves | 130/1 | €7,700 | €7,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,700 | €7,700 | = | 0.0% |
| Distributable reserves | 133 | €153,000 | €135,500 | -€17,500 | -11.4% |
| Profit (loss) carried forward | 14 | €3,532 | €1,537 | -€1,995 | -56.5% |
| Amounts payable | 17/49 | €243,669 | €270,207 | +€26,538 | +10.9% |
| Amounts payable after more than one year | 17 | €116,937 | €129,240 | +€12,303 | +10.5% |
| Financial debts | 170/4 | €116,937 | €129,240 | +€12,303 | +10.5% |
| Amounts payable within one year | 42/48 | €126,732 | €135,171 | +€8,439 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €15,704 | €19,248 | +€3,544 | +22.6% |
| Financial debts | 43 | - | €5,954 | +€5,954 | |
| Credit institutions | 430/8 | - | €5,954 | +€5,954 | |
| Trade debts | 44 | €80,277 | €44,973 | -€35,304 | -44.0% |
| Suppliers | 440/4 | €80,277 | €44,973 | -€35,304 | -44.0% |
| Taxes, remuneration and social security | 45 | €751 | €2,496 | +€1,746 | +233% |
| Taxes | 450/3 | €32 | €1,232 | +€1,200 | +3,810% |
| Remuneration and social security | 454/9 | €719 | €1,265 | +€546 | +75.9% |
| Other amounts payable | 47/48 | €30,000 | €62,500 | +€32,500 | +108% |
| Accrued charges and deferred income | 492/3 | - | €5,797 | +€5,797 | |
| Remuneration, social security and pensions | 62 | €118,463 | €65,883 | -€52,581 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,372 | €14,452 | +€1,080 | +8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €867 | - | -€867 | |
| Other operating charges | 640/8 | €2,402 | €2,008 | -€394 | -16.4% |
| Gross operating margin | 9900 | €189,683 | €131,023 | -€58,660 | -30.9% |
| Operating profit (loss) | 9901 | €54,578 | €48,680 | -€5,897 | -10.8% |
| Financial income | 75/76B | €11,470 | €15,051 | +€3,581 | +31.2% |
| Recurring financial income | 75 | €1,470 | €2,551 | +€1,081 | +73.5% |
| Non-recurring financial income | 76B | €10,000 | €12,500 | +€2,500 | +25.0% |
| Financial charges | 65/66B | €4,374 | €4,322 | -€52 | -1.2% |
| Recurring financial charges | 65 | €4,374 | €4,322 | -€52 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €61,674 | €59,410 | -€2,264 | -3.7% |
| Income taxes | 67/77 | €17,277 | €16,405 | -€872 | -5.0% |
| Profit (loss) for the period | 9904 | €44,397 | €43,005 | -€1,392 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,397 | €43,005 | -€1,392 | -3.1% |
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 20 October 2026 via checked.be.