PREGE: what changed
Two fiscal 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.
What changed
PREGE
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€83,202
2024 · €72,244+€10,957
Equity
€396,160
2024 · €312,959+€83,202
Cash
€26,218
2024 · €24,625+€1,594
Balance sheet total
€2.5m
2024 · €2.5m-€8,870
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€83,202
up €83,202 (+30.6%), from €271,709 to €354,910
- Trade debts -€57,756
down €57,756 (-81.2%), from €71,092 to €13,336
- Other debts -€56,214
down €56,214 (-12.4%), from €451,764 to €395,550
- Debts after one year +€35,661
up €35,661 (+2.3%), from €1.5m to €1.6m
Income statement
- Gross operating margin +€108,878
up €108,878 (+37.0%), from €294,302 to €403,180
- Staff costs +€70,826
up €70,826 (+64.6%), from €109,592 to €180,418
- Financial charges +€24,063
up €24,063 (+116.2%), from €20,705 to €44,767
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.
Result 2024
€72,244
Gross operating margin
+€108,878
Staff costs
-€70,826
Depreciation
-€2,885
Other operating charges
-€356
Financial income
-€263
Financial charges
-€24,063
Taxes
+€471
Result 2025
€83,202
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.
From operations
+€58,075
Investment
-€88,477
Financing
+€31,996
Cash 2024
€24,625
From operations (derived)
+€58,075
Net result for the year
+€83,202
Depreciation
+€91,361
Receivables within one year
+€2,939
Deferred charges and accrued income
+€4,641
Trade debts
-€57,756
Tax, wage and social debts
-€11,927
Advances received
+€1,680
Other debts
-€56,214
Accrued charges and deferred income
+€150
Investment (derived)
-€88,477
Investment in fixed assets (net)
-€88,477
Financing
+€31,996
Debts after one year
+€35,661
Current portion of long-term debt
-€3,666
Cash 2025
€26,218
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,516,947 | €2,508,077 | -€8,870 | -0.4% |
| Fixed assets | 21/28 | €2,447,174 | €2,444,290 | -€2,884 | -0.1% |
| Intangible fixed assets | 21 | €629 | €345 | -€283 | -45.1% |
| Tangible fixed assets | 22/27 | €2,446,546 | €2,443,945 | -€2,601 | -0.1% |
| Land and buildings | 22 | €2,404,220 | €2,406,333 | +€2,113 | +0.1% |
| Plant, machinery and equipment | 23 | €40,383 | €33,266 | -€7,117 | -17.6% |
| Furniture and vehicles | 24 | €1,943 | €4,346 | +€2,403 | +123.7% |
| Financial fixed assets | 28 | - | €1 | +€1 | |
| Current assets | 29/58 | €69,773 | €63,787 | -€5,986 | -8.6% |
| Amounts receivable within one year | 40/41 | €40,320 | €37,381 | -€2,939 | -7.3% |
| Trade receivables | 40 | €40,198 | €37,054 | -€3,144 | -7.8% |
| Other amounts receivable | 41 | €122 | €327 | +€206 | +169.2% |
| Cash at bank and in hand | 54/58 | €24,625 | €26,218 | +€1,594 | +6.5% |
| Deferred charges and accrued income | 490/1 | €4,828 | €188 | -€4,641 | -96.1% |
| Total equity and liabilities | 10/49 | €2,516,947 | €2,508,077 | -€8,870 | -0.4% |
| Equity | 10/15 | €312,959 | €396,160 | +€83,202 | +26.6% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,709 | €354,910 | +€83,202 | +30.6% |
| Amounts payable | 17/49 | €2,203,988 | €2,111,917 | -€92,071 | -4.2% |
| Amounts payable after more than one year | 17 | €1,535,956 | €1,571,617 | +€35,661 | +2.3% |
| Financial debts | 170/4 | €1,535,956 | €1,571,617 | +€35,661 | +2.3% |
| Amounts payable within one year | 42/48 | €667,283 | €539,400 | -€127,882 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €83,997 | €80,332 | -€3,666 | -4.4% |
| Trade debts | 44 | €71,092 | €13,336 | -€57,756 | -81.2% |
| Suppliers | 440/4 | €71,092 | €13,336 | -€57,756 | -81.2% |
| Advances received on contracts in progress | 46 | €15,382 | €17,062 | +€1,680 | +10.9% |
| Taxes, remuneration and social security | 45 | €45,048 | €33,121 | -€11,927 | -26.5% |
| Taxes | 450/3 | €20,875 | €18,325 | -€2,550 | -12.2% |
| Remuneration and social security | 454/9 | €24,173 | €14,796 | -€9,377 | -38.8% |
| Other amounts payable | 47/48 | €451,764 | €395,550 | -€56,214 | -12.4% |
| Accrued charges and deferred income | 492/3 | €750 | €900 | +€150 | +20.0% |
| Non-recurring operating income | 76A | €52 | - | -€52 | |
| Remuneration, social security and pensions | 62 | €109,592 | €180,418 | +€70,826 | +64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,476 | €91,361 | +€2,885 | +3.3% |
| Other operating charges | 640/8 | €3,077 | €3,433 | +€356 | +11.6% |
| Gross operating margin | 9900 | €294,302 | €403,180 | +€108,878 | +37.0% |
| Operating profit (loss) | 9901 | €93,157 | €127,968 | +€34,812 | +37.4% |
| Financial income | 75/76B | €264 | €1 | -€263 | -99.8% |
| Recurring financial income | 75 | €264 | €1 | -€263 | -99.8% |
| Financial charges | 65/66B | €20,705 | €44,767 | +€24,063 | +116.2% |
| Recurring financial charges | 65 | €20,705 | €44,767 | +€24,063 | +116.2% |
| Profit (loss) for the period before taxes | 9903 | €72,716 | €83,202 | +€10,486 | +14.4% |
| Income taxes | 67/77 | €471 | - | -€471 | |
| Profit (loss) for the period | 9904 | €72,244 | €83,202 | +€10,957 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,244 | €83,202 | +€10,957 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.