PREEMPTION: 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.
PREEMPTION
Largest movements
- Tangible fixed assets -€4,930
down €4,930 (-20.2%), from €24,415 to €19,484
of which Land and buildings: -€3,829
- Cash -€3,483
down €3,483 (-73.9%), from €4,716 to €1,233
mainly Tax, wage and social debts (-€8,028) and Net result for the year (-€4,212)
- Tax, wage and social debts -€8,028
down €8,028 (-96.9%), from €8,287 to €259
of which Taxes: -€7,585
- Profit (loss) carried forward -€4,212
down €4,212 (-1.4%), from €295,471 to €291,259
- Depreciation -€1,388
down €1,388 (-24.2%), from €5,725 to €4,337
- Gross operating margin -€1,338
down €1,338 (-45.1%), from €2,966 to €1,628
- Other operating charges -€315
down €315 (-22.5%), from €1,403 to €1,087
- Taxes -€144
down €144 (-35.8%), from €403 to €259
- Financial charges +€39
up €39 (+32.5%), from €119 to €157
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 | €336,530 | €326,804 | -€9,725 | -2.9% |
| Fixed assets | 21/28 | €24,415 | €19,484 | -€4,930 | -20.2% |
| Tangible fixed assets | 22/27 | €24,415 | €19,484 | -€4,930 | -20.2% |
| Land and buildings | 22 | €21,589 | €17,760 | -€3,829 | -17.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,826 | €1,724 | -€1,101 | -39.0% |
| Current assets | 29/58 | €312,115 | €307,320 | -€4,795 | -1.5% |
| Amounts receivable within one year | 40/41 | €245,799 | €245,093 | -€705 | -0.3% |
| Trade receivables | 40 | €720 | €230 | -€490 | -68.0% |
| Other amounts receivable | 41 | €245,079 | €244,863 | -€215 | -0.1% |
| Current investments | 50/53 | €60,001 | €60,001 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,716 | €1,233 | -€3,483 | -73.9% |
| Deferred charges and accrued income | 490/1 | €1,599 | €992 | -€607 | -37.9% |
| Total equity and liabilities | 10/49 | €336,530 | €326,804 | -€9,725 | -2.9% |
| Equity | 10/15 | €323,038 | €318,826 | -€4,212 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,967 | €8,967 | = | 0.0% |
| Distributable reserves | 133 | €8,967 | €8,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,471 | €291,259 | -€4,212 | -1.4% |
| Amounts payable | 17/49 | €13,492 | €7,979 | -€5,513 | -40.9% |
| Amounts payable within one year | 42/48 | €13,492 | €7,979 | -€5,513 | -40.9% |
| Trade debts | 44 | €249 | €200 | -€49 | -19.6% |
| Suppliers | 440/4 | €249 | €200 | -€49 | -19.6% |
| Taxes, remuneration and social security | 45 | €8,287 | €259 | -€8,028 | -96.9% |
| Taxes | 450/3 | €7,844 | €259 | -€7,585 | -96.7% |
| Remuneration and social security | 454/9 | €443 | - | -€443 | |
| Other amounts payable | 47/48 | €4,956 | €7,520 | +€2,564 | +51.7% |
| Non-recurring operating income | 76A | - | €10,907 | +€10,907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,725 | €4,337 | -€1,388 | -24.2% |
| Other operating charges | 640/8 | €1,403 | €1,087 | -€315 | -22.5% |
| Gross operating margin | 9900 | €2,966 | €1,628 | -€1,338 | -45.1% |
| Operating profit (loss) | 9901 | -€4,161 | -€3,796 | +€365 | +8.8% |
| Financial income | 75/76B | €4 | €0 | -€4 | -96.4% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -96.4% |
| Financial charges | 65/66B | €119 | €157 | +€39 | +32.5% |
| Recurring financial charges | 65 | €119 | €157 | +€39 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,276 | -€3,953 | +€323 | +7.6% |
| Income taxes | 67/77 | €403 | €259 | -€144 | -35.8% |
| Profit (loss) for the period | 9904 | -€4,679 | -€4,212 | +€467 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,679 | -€4,212 | +€467 | +10.0% |
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 19 October 2026 via checked.be.