LE PRETERY: 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.
What changed
LE PRETERY
NACE 47.252, Retail sale of beverages, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,294
2024 · €66,812-€41,518
Equity
€406,644
2024 · €381,350+€25,294
Cash
€148,510
2024 · €200,008-€51,498
Balance sheet total
€655,746
2024 · €637,666+€18,080
Largest movements
Assets
- Cash -€51,498
down €51,498 (-25.7%), from €200,008 to €148,510
mainly Investment in fixed assets (net) (-€70,409) and Receivables within one year (-€21,830)
- Tangible fixed assets +€30,407
up €30,407 (+23.7%), from €128,461 to €158,868
of which Assets under construction and advance payments: +€27,181
- Receivables within one year +€21,830
up €21,830 (+16.9%), from €129,435 to €151,265
of which Trade receivables: +€11,417
- Stocks and contracts +€15,032
up €15,032 (+8.6%), from €175,360 to €190,392
Equity and liabilities
- Profit (loss) carried forward +€25,294
up €25,294 (+7.0%), from €360,898 to €386,193
- Trade debts +€15,412
up €15,412 (+12.4%), from €124,776 to €140,188
- Debts after one year -€13,786
down €13,786 (-19.4%), from €71,048 to €57,262
Income statement
- Turnover +€66,040
up €66,040 (+4.4%), from €1.5m to €1.6m
- Goods and materials +€52,142
up €52,142 (+4.8%), from €1.1m to €1.1m
of which Purchases: +€55,935
- Services and other goods +€33,443
up €33,443 (+37.4%), from €89,319 to €122,762
- Staff costs +€31,745
up €31,745 (+18.5%), from €171,414 to €203,159
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.
Result 2024
€66,812
Turnover
+€66,040
Other operating income
+€913
Goods and materials
-€52,142
Services and other goods
-€33,443
Staff costs
-€31,745
Depreciation
-€6,111
Write-downs
+€4,123
Provisions
+€7,519
Other operating charges
-€8,844
Other operating items
-€1,654
Financial income
+€1,028
Financial charges
+€532
Taxes
+€12,266
Result 2025
€25,294
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€32,122
Investment
-€70,409
Financing
-€13,211
Cash 2024
€200,008
From operations (derived)
+€32,122
Net result for the year
+€25,294
Depreciation
+€40,002
Stocks and contracts
-€15,032
Receivables within one year
-€21,830
Deferred charges and accrued income
-€2,308
Provisions
-€4,718
Trade debts
+€15,412
Tax, wage and social debts
-€5,462
Accrued charges and deferred income
+€765
Investment (derived)
-€70,409
Investment in fixed assets (net)
-€70,409
Financing
-€13,211
Debts after one year
-€13,786
Current portion of long-term debt
+€575
Cash 2025
€148,510
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €637,666 | €655,746 | +€18,080 | +2.8% |
| Fixed assets | 21/28 | €128,621 | €159,028 | +€30,407 | +23.6% |
| Tangible fixed assets | 22/27 | €128,461 | €158,868 | +€30,407 | +23.7% |
| Land and buildings | 22 | €10,848 | €9,379 | -€1,469 | -13.5% |
| Plant, machinery and equipment | 23 | €24,337 | €23,508 | -€829 | -3.4% |
| Furniture and vehicles | 24 | €93,276 | €98,800 | +€5,524 | +5.9% |
| Assets under construction and advance payments | 27 | - | €27,181 | +€27,181 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Other financial fixed assets | 284/8 | €160 | €160 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €509,046 | €496,718 | -€12,327 | -2.4% |
| Stocks and contracts in progress | 3 | €175,360 | €190,392 | +€15,032 | +8.6% |
| Stocks | 30/36 | €175,360 | €190,392 | +€15,032 | +8.6% |
| Goods purchased for resale | 34 | €175,360 | €190,392 | +€15,032 | +8.6% |
| Amounts receivable within one year | 40/41 | €129,435 | €151,265 | +€21,830 | +16.9% |
| Trade receivables | 40 | €73,474 | €84,891 | +€11,417 | +15.5% |
| Other amounts receivable | 41 | €55,961 | €66,374 | +€10,413 | +18.6% |
| Cash at bank and in hand | 54/58 | €200,008 | €148,510 | -€51,498 | -25.7% |
| Deferred charges and accrued income | 490/1 | €4,242 | €6,551 | +€2,308 | +54.4% |
| Total equity and liabilities | 10/49 | €637,666 | €655,746 | +€18,080 | +2.8% |
| Equity | 10/15 | €381,350 | €406,644 | +€25,294 | +6.6% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | €360,898 | €386,193 | +€25,294 | +7.0% |
| Provisions and deferred taxes | 16 | €15,888 | €11,170 | -€4,718 | -29.7% |
| Provisions for liabilities and charges | 160/5 | €15,888 | €11,170 | -€4,718 | -29.7% |
| Other liabilities and charges | 164/5 | €15,888 | €11,170 | -€4,718 | -29.7% |
| Amounts payable | 17/49 | €240,429 | €237,932 | -€2,496 | -1.0% |
| Amounts payable after more than one year | 17 | €71,048 | €57,262 | -€13,786 | -19.4% |
| Other amounts payable | 178/9 | €71,048 | €57,262 | -€13,786 | -19.4% |
| Amounts payable within one year | 42/48 | €169,159 | €179,684 | +€10,525 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €13,211 | €13,786 | +€575 | +4.4% |
| Trade debts | 44 | €124,776 | €140,188 | +€15,412 | +12.4% |
| Suppliers | 440/4 | €124,776 | €140,188 | +€15,412 | +12.4% |
| Taxes, remuneration and social security | 45 | €31,172 | €25,710 | -€5,462 | -17.5% |
| Taxes | 450/3 | €13,119 | €779 | -€12,340 | -94.1% |
| Remuneration and social security | 454/9 | €18,053 | €24,931 | +€6,879 | +38.1% |
| Accrued charges and deferred income | 492/3 | €222 | €986 | +€765 | +345% |
| Operating income | 70/76A | €1,495,187 | €1,560,074 | +€64,887 | +4.3% |
| Turnover | 70 | €1,492,921 | €1,558,961 | +€66,040 | +4.4% |
| Other operating income | 74 | €201 | €1,113 | +€913 | +455% |
| Non-recurring operating income | 76A | €2,066 | €0 | -€2,066 | -100% |
| Operating charges | 60/66A | €1,397,399 | €1,517,629 | +€120,231 | +8.6% |
| Goods for resale, raw materials and consumables | 60 | €1,092,909 | €1,145,052 | +€52,142 | +4.8% |
| Purchases | 600/8 | €1,104,149 | €1,160,084 | +€55,935 | +5.1% |
| Change in stocks: decrease (increase) | 609 | -€11,240 | -€15,032 | -€3,793 | -33.7% |
| Services and other goods | 61 | €89,319 | €122,762 | +€33,443 | +37.4% |
| Remuneration, social security and pensions | 62 | €171,414 | €203,159 | +€31,745 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,891 | €40,002 | +€6,111 | +18.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,205 | -€1,918 | -€4,123 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,800 | -€4,718 | -€7,519 | |
| Other operating charges | 640/8 | €4,447 | €13,291 | +€8,844 | +199% |
| Non-recurring operating charges | 66A | €413 | €0 | -€413 | -100% |
| Operating profit (loss) | 9901 | €97,788 | €42,445 | -€55,344 | -56.6% |
| Financial income | 75/76B | €167 | €1,195 | +€1,028 | +615% |
| Recurring financial income | 75 | €167 | €1,195 | +€1,028 | +615% |
| Income from current assets | 751 | €167 | €1,195 | +€1,028 | +615% |
| Financial charges | 65/66B | €5,940 | €5,408 | -€532 | -9.0% |
| Recurring financial charges | 65 | €5,940 | €5,408 | -€532 | -9.0% |
| Debt charges | 650 | €3,893 | €3,341 | -€551 | -14.2% |
| Other financial charges | 652/9 | €2,048 | €2,067 | +€19 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €92,015 | €38,232 | -€53,784 | -58.5% |
| Income taxes | 67/77 | €25,203 | €12,937 | -€12,266 | -48.7% |
| Taxes | 670/3 | €25,250 | €12,959 | -€12,292 | -48.7% |
| Tax adjustments and reversals of tax provisions | 77 | €47 | €21 | -€26 | -54.7% |
| Profit (loss) for the period | 9904 | €66,812 | €25,294 | -€41,518 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,812 | €25,294 | -€41,518 | -62.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.