Praesenteco: 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.
Praesenteco
Largest movements
- Cash -€3,518
down €3,518 (-99.1%), from €3,551 to €33
mainly Other debts (-€17,934) and Net result for the year (-€3,411)
- Other debts -€17,934
no longer reported in 2025 (was €17,934)
- Debts after one year +€15,239
new in 2025: €15,239
- Profit (loss) carried forward -€3,411
down €3,411 (-9.1%), from -€37,466 to -€40,877
- Trade debts +€2,590
up €2,590 (+57.8%), from €4,483 to €7,073
- Gross operating margin -€3,239
down €3,239 (-76.2%), from €4,250 to €1,011
- Staff costs +€3,005
up €3,005 (+740%), from €406 to €3,411
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 | €3,551 | €35 | -€3,516 | -99.0% |
| Current assets | 29/58 | €3,551 | €35 | -€3,516 | -99.0% |
| Stocks and contracts in progress | 3 | - | €2 | +€2 | |
| Stocks | 30/36 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €3,551 | €33 | -€3,518 | -99.1% |
| Total equity and liabilities | 10/49 | €3,551 | €35 | -€3,516 | -99.0% |
| Equity | 10/15 | -€18,866 | -€22,277 | -€3,411 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€37,466 | -€40,877 | -€3,411 | -9.1% |
| Amounts payable | 17/49 | €22,417 | €22,312 | -€105 | -0.5% |
| Amounts payable after more than one year | 17 | - | €15,239 | +€15,239 | |
| Other amounts payable | 178/9 | - | €15,239 | +€15,239 | |
| Amounts payable within one year | 42/48 | €22,417 | €7,073 | -€15,344 | -68.4% |
| Trade debts | 44 | €4,483 | €7,073 | +€2,590 | +57.8% |
| Suppliers | 440/4 | €4,483 | €7,073 | +€2,590 | +57.8% |
| Other amounts payable | 47/48 | €17,934 | - | -€17,934 | |
| Remuneration, social security and pensions | 62 | €406 | €3,411 | +€3,005 | +740% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Other operating charges | 640/8 | €931 | €895 | -€36 | -3.9% |
| Gross operating margin | 9900 | €4,250 | €1,011 | -€3,239 | -76.2% |
| Operating profit (loss) | 9901 | €2,913 | -€3,295 | -€6,208 | |
| Financial charges | 65/66B | €140 | €116 | -€24 | -17.1% |
| Recurring financial charges | 65 | €140 | €116 | -€24 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €2,773 | -€3,411 | -€6,184 | |
| Profit (loss) for the period | 9904 | €2,773 | -€3,411 | -€6,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,773 | -€3,411 | -€6,184 |
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 28 October 2026 via checked.be.