Praesidio: 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.
Praesidio
Largest movements
- Receivables within one year +€241,037
up €241,037 (+161%), from €149,877 to €390,914
of which Trade receivables: +€390,914
- Intangible fixed assets +€23,990
up €23,990 (+1,008%), from €2,379 to €26,369
- Other debts +€198,439
up €198,439 (+298%), from €66,577 to €265,016
- Profit (loss) carried forward +€46,463
up €46,463 (+2,304%), from €2,016 to €48,480
- Tax, wage and social debts +€18,348
up €18,348 (+2,180%), from €842 to €19,190
- Reserves +€6,044
up €6,044 (+5,695%), from €106 to €6,150
- Trade debts -€5,333
down €5,333 (-24.6%), from €21,715 to €16,383
- Gross operating margin -€59,866
down €59,866 (-44.2%), from €135,340 to €75,475
- Taxes +€18,348
up €18,348 (+2,180%), from €842 to €19,190
- Financial income -€2,565
down €2,565 (-71.6%), from €3,581 to €1,016
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 | €152,756 | €418,377 | +€265,621 | +174% |
| Fixed assets | 21/28 | €2,379 | €26,369 | +€23,990 | +1,008% |
| Intangible fixed assets | 21 | €2,379 | €26,369 | +€23,990 | +1,008% |
| Current assets | 29/58 | €150,377 | €392,008 | +€241,631 | +161% |
| Amounts receivable within one year | 40/41 | €149,877 | €390,914 | +€241,037 | +161% |
| Trade receivables | 40 | €0 | €390,914 | +€390,914 | |
| Other amounts receivable | 41 | €149,877 | €0 | -€149,877 | -100% |
| Cash at bank and in hand | 54/58 | €500 | €1,094 | +€594 | +119% |
| Total equity and liabilities | 10/49 | €152,756 | €418,377 | +€265,621 | +174% |
| Equity | 10/15 | €63,622 | €116,130 | +€52,507 | +82.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €106 | €6,150 | +€6,044 | +5,695% |
| Non-distributable reserves | 130/1 | €106 | €6,150 | +€6,044 | +5,695% |
| Legal reserve | 130 | €106 | €6,150 | +€6,044 | +5,695% |
| Profit (loss) carried forward | 14 | €2,016 | €48,480 | +€46,463 | +2,304% |
| Amounts payable | 17/49 | €89,134 | €302,248 | +€213,114 | +239% |
| Amounts payable within one year | 42/48 | €89,134 | €302,248 | +€213,114 | +239% |
| Financial debts | 43 | - | €1,658 | +€1,658 | |
| Other loans | 439 | - | €1,658 | +€1,658 | |
| Trade debts | 44 | €21,715 | €16,383 | -€5,333 | -24.6% |
| Suppliers | 440/4 | €21,715 | €16,383 | -€5,333 | -24.6% |
| Taxes, remuneration and social security | 45 | €842 | €19,190 | +€18,348 | +2,180% |
| Taxes | 450/3 | €842 | €19,190 | +€18,348 | +2,180% |
| Other amounts payable | 47/48 | €66,577 | €265,016 | +€198,439 | +298% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,010 | €1,010 | = | 0.0% |
| Other operating charges | 640/8 | €243 | €1,301 | +€1,058 | +435% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €135,340 | €75,475 | -€59,866 | -44.2% |
| Operating profit (loss) | 9901 | €134,087 | €73,163 | -€60,924 | -45.4% |
| Financial income | 75/76B | €3,581 | €1,016 | -€2,565 | -71.6% |
| Recurring financial income | 75 | €3,581 | €1,016 | -€2,565 | -71.6% |
| Financial charges | 65/66B | €2,075 | €2,482 | +€407 | +19.6% |
| Recurring financial charges | 65 | €2,075 | €2,482 | +€407 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €135,593 | €71,698 | -€63,895 | -47.1% |
| Income taxes | 67/77 | €842 | €19,190 | +€18,348 | +2,180% |
| Profit (loss) for the period | 9904 | €134,751 | €52,507 | -€82,244 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €134,751 | €52,507 | -€82,244 | -61.0% |
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 23 October 2026 via checked.be.