PreConSol: 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.
PreConSol
Largest movements
- Receivables within one year -€7,913
down €7,913 (-21.3%), from €37,152 to €29,239
of which Trade receivables: -€4,527
- Cash +€7,445
up €7,445 (+13.5%), from €54,979 to €62,424
mainly Other debts (+€39,996) and Net result for the year (+€34,223)
- Other debts +€39,996
up €39,996 (+278.7%), from €14,353 to €54,349
- Reserves -€20,126
down €20,126 (-22.0%), from €91,591 to €71,465
- Tax, wage and social debts -€18,676
down €18,676 (-61.6%), from €30,315 to €11,640
- Trade debts -€1,993
down €1,993 (-36.0%), from €5,533 to €3,540
- Gross operating margin +€20,229
up €20,229 (+65.4%), from €30,946 to €51,176
- Taxes +€3,402
up €3,402 (+29.7%), from €11,452 to €14,855
- Other operating charges -€1,723
down €1,723 (-76.3%), from €2,256 to €534
- Financial charges +€1,174
up €1,174 (+118.7%), from €989 to €2,163
- Depreciation +€715
up €715 (+51.4%), from €1,392 to €2,107
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 | €150,618 | €149,432 | -€1,186 | -0.8% |
| Fixed assets | 21/28 | €6,120 | €5,769 | -€350 | -5.7% |
| Tangible fixed assets | 22/27 | €6,120 | €5,769 | -€350 | -5.7% |
| Plant, machinery and equipment | 23 | €219 | €0 | -€219 | -100.0% |
| Furniture and vehicles | 24 | €5,901 | €5,769 | -€132 | -2.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €144,499 | €143,663 | -€836 | -0.6% |
| Amounts receivable after more than one year | 29 | €52,000 | €52,000 | = | 0.0% |
| Other amounts receivable | 291 | €52,000 | €52,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,152 | €29,239 | -€7,913 | -21.3% |
| Trade receivables | 40 | €12,092 | €7,565 | -€4,527 | -37.4% |
| Other amounts receivable | 41 | €25,060 | €21,674 | -€3,386 | -13.5% |
| Cash at bank and in hand | 54/58 | €54,979 | €62,424 | +€7,445 | +13.5% |
| Deferred charges and accrued income | 490/1 | €367 | €0 | -€367 | -100.0% |
| Total equity and liabilities | 10/49 | €150,618 | €149,432 | -€1,186 | -0.8% |
| Equity | 10/15 | €97,791 | €77,665 | -€20,126 | -20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,591 | €71,465 | -€20,126 | -22.0% |
| Distributable reserves | 133 | €91,591 | €71,465 | -€20,126 | -22.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,827 | €71,767 | +€18,940 | +35.9% |
| Amounts payable within one year | 42/48 | €52,440 | €71,767 | +€19,327 | +36.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,533 | €3,540 | -€1,993 | -36.0% |
| Suppliers | 440/4 | €5,533 | €3,540 | -€1,993 | -36.0% |
| Advances received on contracts in progress | 46 | €2,239 | €2,239 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €30,315 | €11,640 | -€18,676 | -61.6% |
| Taxes | 450/3 | €30,315 | €11,640 | -€18,676 | -61.6% |
| Other amounts payable | 47/48 | €14,353 | €54,349 | +€39,996 | +278.7% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,392 | €2,107 | +€715 | +51.4% |
| Other operating charges | 640/8 | €2,256 | €534 | -€1,723 | -76.3% |
| Non-recurring operating charges | 66A | €150 | €0 | -€150 | -100.0% |
| Gross operating margin | 9900 | €30,946 | €51,176 | +€20,229 | +65.4% |
| Operating profit (loss) | 9901 | €27,148 | €48,535 | +€21,387 | +78.8% |
| Financial income | 75/76B | €2,578 | €2,706 | +€127 | +4.9% |
| Recurring financial income | 75 | €2,578 | €2,706 | +€127 | +4.9% |
| Financial charges | 65/66B | €989 | €2,163 | +€1,174 | +118.7% |
| Recurring financial charges | 65 | €989 | €2,163 | +€1,174 | +118.7% |
| Profit (loss) for the period before taxes | 9903 | €28,737 | €49,078 | +€20,340 | +70.8% |
| Income taxes | 67/77 | €11,452 | €14,855 | +€3,402 | +29.7% |
| Profit (loss) for the period | 9904 | €17,285 | €34,223 | +€16,938 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,285 | €34,223 | +€16,938 | +98.0% |
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 10 October 2026 via checked.be.