PREGO ATELIER: 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.
PREGO ATELIER
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+118%), from €928,945 to €2.0m
of which Trade receivables: +€1.2m
- Tangible fixed assets +€278,407
up €278,407 (+30.1%), from €924,735 to €1.2m
of which Other tangible fixed assets: +€199,268
- Stocks and contracts +€112,938
up €112,938 (+99.2%), from €113,815 to €226,753
- Profit (loss) carried forward -€1.8m
down €1.8m (-54.0%), from -€3.2m to -€5.0m
- Other debts +€1.7m
up €1.7m (+42.2%), from €3.9m to €5.6m
- Trade debts +€668,541
up €668,541 (+167%), from €399,590 to €1.1m
- Debts after one year +€639,896
up €639,896 (+99.8%), from €640,906 to €1.3m
- Current portion of long-term debt +€140,969
up €140,969 (+90.9%), from €155,135 to €296,104
- Gross operating margin +€523,530
up €523,530 (+42.8%), from -€1.2m to -€700,102
- Staff costs +€372,006
up €372,006 (+81.9%), from €454,135 to €826,140
- Depreciation +€53,064
up €53,064 (+36.8%), from €144,283 to €197,347
- Financial charges +€22,080
up €22,080 (+55.8%), from €39,560 to €61,640
- Financial income +€12,411
up €12,411 (+50.4%), from €24,647 to €37,058
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 | €2,087,519 | €3,585,375 | +€1.5m | +71.8% |
| Formation expenses | 20 | €808 | €499 | -€309 | -38.2% |
| Fixed assets | 21/28 | €987,303 | €1,275,656 | +€288,353 | +29.2% |
| Intangible fixed assets | 21 | €31,508 | €41,454 | +€9,946 | +31.6% |
| Tangible fixed assets | 22/27 | €924,735 | €1,203,143 | +€278,407 | +30.1% |
| Plant, machinery and equipment | 23 | €602,411 | €675,165 | +€72,754 | +12.1% |
| Furniture and vehicles | 24 | €22,538 | €28,924 | +€6,386 | +28.3% |
| Other tangible fixed assets | 26 | €299,786 | €499,054 | +€199,268 | +66.5% |
| Financial fixed assets | 28 | €31,060 | €31,060 | = | 0.0% |
| Current assets | 29/58 | €1,099,408 | €2,309,219 | +€1.2m | +110% |
| Stocks and contracts in progress | 3 | €113,815 | €226,753 | +€112,938 | +99.2% |
| Stocks | 30/36 | €113,815 | €226,753 | +€112,938 | +99.2% |
| Amounts receivable within one year | 40/41 | €928,945 | €2,027,460 | +€1.1m | +118% |
| Trade receivables | 40 | €231,586 | €1,382,126 | +€1.2m | +497% |
| Other amounts receivable | 41 | €697,359 | €645,333 | -€52,025 | -7.5% |
| Cash at bank and in hand | 54/58 | €48,507 | €43,321 | -€5,185 | -10.7% |
| Deferred charges and accrued income | 490/1 | €8,141 | €11,685 | +€3,543 | +43.5% |
| Total equity and liabilities | 10/49 | €2,087,519 | €3,585,375 | +€1.5m | +71.8% |
| Equity | 10/15 | -€3,094,131 | -€4,882,113 | -€1.8m | -57.8% |
| 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% |
| Profit (loss) carried forward | 14 | -€3,243,538 | -€4,994,577 | -€1.8m | -54.0% |
| Investment grants | 15 | €87,907 | €50,964 | -€36,943 | -42.0% |
| Amounts payable | 17/49 | €5,181,651 | €8,467,488 | +€3.3m | +63.4% |
| Amounts payable after more than one year | 17 | €640,906 | €1,280,802 | +€639,896 | +99.8% |
| Financial debts | 170/4 | €640,906 | €1,280,802 | +€639,896 | +99.8% |
| Amounts payable within one year | 42/48 | €4,537,501 | €7,183,127 | +€2.6m | +58.3% |
| Current portion of amounts payable after more than one year | 42 | €155,135 | €296,104 | +€140,969 | +90.9% |
| Financial debts | 43 | - | €112,500 | +€112,500 | |
| Credit institutions | 430/8 | - | €112,500 | +€112,500 | |
| Trade debts | 44 | €399,590 | €1,068,131 | +€668,541 | +167% |
| Suppliers | 440/4 | €399,590 | €1,068,131 | +€668,541 | +167% |
| Taxes, remuneration and social security | 45 | €62,445 | €131,169 | +€68,725 | +110% |
| Taxes | 450/3 | €2,876 | €9,207 | +€6,331 | +220% |
| Remuneration and social security | 454/9 | €59,568 | €121,962 | +€62,394 | +105% |
| Other amounts payable | 47/48 | €3,920,331 | €5,575,223 | +€1.7m | +42.2% |
| Accrued charges and deferred income | 492/3 | €3,243 | €3,559 | +€315 | +9.7% |
| Remuneration, social security and pensions | 62 | €454,135 | €826,140 | +€372,006 | +81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,283 | €197,347 | +€53,064 | +36.8% |
| Other operating charges | 640/8 | €450 | €2,606 | +€2,156 | +479% |
| Gross operating margin | 9900 | -€1,223,633 | -€700,102 | +€523,530 | +42.8% |
| Operating profit (loss) | 9901 | -€1,822,501 | -€1,726,196 | +€96,305 | +5.3% |
| Financial income | 75/76B | €24,647 | €37,058 | +€12,411 | +50.4% |
| Recurring financial income | 75 | €24,647 | €37,058 | +€12,411 | +50.4% |
| Financial charges | 65/66B | €39,560 | €61,640 | +€22,080 | +55.8% |
| Recurring financial charges | 65 | €39,560 | €61,640 | +€22,080 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,837,413 | -€1,750,778 | +€86,636 | +4.7% |
| Income taxes | 67/77 | €185 | €261 | +€76 | +41.4% |
| Profit (loss) for the period | 9904 | -€1,837,598 | -€1,751,039 | +€86,559 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,837,598 | -€1,751,039 | +€86,559 | +4.7% |
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 18 October 2026 via checked.be.