LA PREALE: 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.
LA PREALE
Largest movements
- Cash +€10,239
up €10,239 (+3.9%), from €262,292 to €272,530
mainly Net result for the year (+€33,805) and Depreciation (+€2,641)
- Reserves +€33,805
up €33,805 (+17.7%), from €190,799 to €224,604
of which Distributable reserves: +€33,805
- Other debts -€26,442
down €26,442 (-97.8%), from €27,026 to €584
- Gross operating margin +€2,770
up €2,770 (+5.4%), from €51,316 to €54,086
- Depreciation +€2,118
up €2,118 (+404.6%), from €523 to €2,641
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 | €269,713 | €277,103 | +€7,390 | +2.7% |
| Fixed assets | 21/28 | €2,707 | €66 | -€2,641 | -97.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,685 | €44 | -€2,641 | -98.4% |
| Land and buildings | 22 | €2,118 | €0 | -€2,118 | -100.0% |
| Furniture and vehicles | 24 | €567 | €44 | -€523 | -92.3% |
| Financial fixed assets | 28 | €22 | €22 | = | 0.0% |
| Current assets | 29/58 | €267,006 | €277,037 | +€10,031 | +3.8% |
| Amounts receivable within one year | 40/41 | €4,714 | €4,507 | -€208 | -4.4% |
| Trade receivables | 40 | €2,419 | €2,505 | +€86 | +3.6% |
| Other amounts receivable | 41 | €2,296 | €2,002 | -€294 | -12.8% |
| Cash at bank and in hand | 54/58 | €262,292 | €272,530 | +€10,239 | +3.9% |
| Total equity and liabilities | 10/49 | €269,713 | €277,103 | +€7,390 | +2.7% |
| Equity | 10/15 | €240,378 | €274,182 | +€33,805 | +14.1% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €190,799 | €224,604 | +€33,805 | +17.7% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €185,841 | €219,646 | +€33,805 | +18.2% |
| Amounts payable | 17/49 | €29,335 | €2,920 | -€26,415 | -90.0% |
| Amounts payable within one year | 42/48 | €29,335 | €2,920 | -€26,415 | -90.0% |
| Trade debts | 44 | €1,606 | €1,499 | -€107 | -6.7% |
| Suppliers | 440/4 | €1,606 | €1,499 | -€107 | -6.7% |
| Taxes, remuneration and social security | 45 | €703 | €837 | +€134 | +19.1% |
| Taxes | 450/3 | €703 | €837 | +€134 | +19.1% |
| Other amounts payable | 47/48 | €27,026 | €584 | -€26,442 | -97.8% |
| Remuneration, social security and pensions | 62 | €1,120 | €1,258 | +€137 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €2,641 | +€2,118 | +404.6% |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Gross operating margin | 9900 | €51,316 | €54,086 | +€2,770 | +5.4% |
| Operating profit (loss) | 9901 | €49,285 | €49,687 | +€402 | +0.8% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €49,240 | €49,642 | +€402 | +0.8% |
| Income taxes | 67/77 | €15,731 | €15,837 | +€106 | +0.7% |
| Profit (loss) for the period | 9904 | €33,509 | €33,805 | +€296 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,509 | €33,805 | +€296 | +0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.