PRAESENS: what changed
PRAESENS
Largest movements
- Cash -€3,186
down €3,186 (-45.8%), from €6,956 to €3,770
mainly Net result for the year (-€3,468) and Trade debts (-€125)
- Profit (loss) carried forward -€3,468
down €3,468 (-23.8%), from -€14,551 to -€18,019
- Gross operating margin +€12,352
up €12,352 (+79.7%), from -€15,497 to -€3,145
- Financial income -€1,071
no longer reported in 2025 (was €1,071)
- Financial charges +€199
up €199 (+159%), from €125 to €324
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 | €129,268 | €125,675 | -€3,593 | -2.8% |
| Fixed assets | 21/28 | €121,500 | €121,500 | = | 0.0% |
| Financial fixed assets | 28 | €121,500 | €121,500 | = | 0.0% |
| Current assets | 29/58 | €7,768 | €4,175 | -€3,593 | -46.3% |
| Amounts receivable within one year | 40/41 | €812 | €405 | -€407 | -50.2% |
| Other amounts receivable | 41 | €812 | €405 | -€407 | -50.2% |
| Cash at bank and in hand | 54/58 | €6,956 | €3,770 | -€3,186 | -45.8% |
| Total equity and liabilities | 10/49 | €129,268 | €125,675 | -€3,593 | -2.8% |
| Equity | 10/15 | €106,949 | €103,481 | -€3,468 | -3.2% |
| Contributions | 10/11 | €121,500 | €121,500 | = | 0.0% |
| Capital | 10 | €121,500 | €121,500 | = | 0.0% |
| Issued capital | 100 | €121,500 | €121,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,551 | -€18,019 | -€3,468 | -23.8% |
| Amounts payable | 17/49 | €22,319 | €22,194 | -€125 | -0.6% |
| Amounts payable within one year | 42/48 | €22,319 | €22,194 | -€125 | -0.6% |
| Trade debts | 44 | €125 | - | -€125 | |
| Suppliers | 440/4 | €125 | - | -€125 | |
| Other amounts payable | 47/48 | €22,194 | €22,194 | +€0 | 0.0% |
| Gross operating margin | 9900 | -€15,497 | -€3,145 | +€12,352 | +79.7% |
| Operating profit (loss) | 9901 | -€15,497 | -€3,145 | +€12,352 | +79.7% |
| Financial income | 75/76B | €1,071 | - | -€1,071 | |
| Recurring financial income | 75 | €1,071 | - | -€1,071 | |
| Financial charges | 65/66B | €125 | €324 | +€199 | +159% |
| Recurring financial charges | 65 | €125 | €324 | +€199 | +159% |
| Profit (loss) for the period before taxes | 9903 | -€14,551 | -€3,468 | +€11,083 | +76.2% |
| Profit (loss) for the period | 9904 | -€14,551 | -€3,468 | +€11,083 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,551 | -€3,468 | +€11,083 | +76.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.