PREGO SHOP: 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 SHOP
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+98.1%), from €1.2m to €2.4m
of which Other tangible fixed assets: +€919,951
- Receivables within one year +€698,458
up €698,458 (+356%), from €196,285 to €894,743
of which Trade receivables: +€601,817
- Stocks and contracts +€231,861
up €231,861 (+181%), from €128,168 to €360,028
- Cash +€176,485
up €176,485 (+120%), from €146,589 to €323,074
mainly Trade debts (+€1.6m) and Debts after one year (+€1.1m)
- Deferred charges and accrued income +€95,889
up €95,889 (+130%), from €73,694 to €169,583
- Trade debts +€1.6m
up €1.6m (+484%), from €340,875 to €2.0m
- Debts after one year +€1.1m
up €1.1m (+414%), from €272,242 to €1.4m
- Profit (loss) carried forward -€1.1m
down €1.1m (-72.2%), from -€1.5m to -€2.6m
- Other debts +€432,102
up €432,102 (+17.7%), from €2.4m to €2.9m
- Tax, wage and social debts +€182,666
up €182,666 (+140%), from €130,843 to €313,509
of which Remuneration and social security: +€174,273
- Staff costs +€1.3m
up €1.3m (+181%), from €702,126 to €2.0m
- Gross operating margin +€1.1m
up €1.1m (+255%), from €444,618 to €1.6m
- Financial charges +€123,421
up €123,421 (+115%), from €107,591 to €231,013
- Depreciation +€86,592
up €86,592 (+40.3%), from €214,988 to €301,580
- Financial income -€45,187
down €45,187 (-76.5%), from €59,041 to €13,854
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 | €1,809,618 | €4,255,714 | +€2.4m | +135% |
| Formation expenses | 20 | €536 | €1,566 | +€1,030 | +192% |
| Fixed assets | 21/28 | €1,264,347 | €2,506,720 | +€1.2m | +98.3% |
| Intangible fixed assets | 21 | €17,649 | €57,852 | +€40,203 | +228% |
| Tangible fixed assets | 22/27 | €1,224,822 | €2,425,927 | +€1.2m | +98.1% |
| Plant, machinery and equipment | 23 | €459,136 | €748,528 | +€289,392 | +63.0% |
| Furniture and vehicles | 24 | €149,323 | €139,540 | -€9,783 | -6.6% |
| Leasing and similar rights | 25 | €1,629 | €3,174 | +€1,545 | +94.8% |
| Other tangible fixed assets | 26 | €614,735 | €1,534,685 | +€919,951 | +150% |
| Financial fixed assets | 28 | €21,875 | €22,942 | +€1,067 | +4.9% |
| Current assets | 29/58 | €544,735 | €1,747,428 | +€1.2m | +221% |
| Stocks and contracts in progress | 3 | €128,168 | €360,028 | +€231,861 | +181% |
| Stocks | 30/36 | €128,168 | €360,028 | +€231,861 | +181% |
| Amounts receivable within one year | 40/41 | €196,285 | €894,743 | +€698,458 | +356% |
| Trade receivables | 40 | €196,285 | €798,102 | +€601,817 | +307% |
| Other amounts receivable | 41 | €0 | €96,641 | +€96,641 | |
| Cash at bank and in hand | 54/58 | €146,589 | €323,074 | +€176,485 | +120% |
| Deferred charges and accrued income | 490/1 | €73,694 | €169,583 | +€95,889 | +130% |
| Total equity and liabilities | 10/49 | €1,809,618 | €4,255,714 | +€2.4m | +135% |
| Equity | 10/15 | -€1,379,385 | -€2,483,351 | -€1.1m | -80.0% |
| 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 | -€1,510,689 | -€2,600,801 | -€1.1m | -72.2% |
| Investment grants | 15 | €69,803 | €55,950 | -€13,854 | -19.8% |
| Amounts payable | 17/49 | €3,189,003 | €6,739,065 | +€3.6m | +111% |
| Amounts payable after more than one year | 17 | €272,242 | €1,400,197 | +€1.1m | +414% |
| Financial debts | 170/4 | €272,242 | €1,400,197 | +€1.1m | +414% |
| Amounts payable within one year | 42/48 | €2,915,667 | €5,338,868 | +€2.4m | +83.1% |
| Current portion of amounts payable after more than one year | 42 | - | €160,201 | +€160,201 | |
| Trade debts | 44 | €340,875 | €1,989,108 | +€1.6m | +484% |
| Suppliers | 440/4 | €340,875 | €1,989,108 | +€1.6m | +484% |
| Taxes, remuneration and social security | 45 | €130,843 | €313,509 | +€182,666 | +140% |
| Taxes | 450/3 | €3,958 | €12,351 | +€8,393 | +212% |
| Remuneration and social security | 454/9 | €126,885 | €301,158 | +€174,273 | +137% |
| Other amounts payable | 47/48 | €2,443,949 | €2,876,051 | +€432,102 | +17.7% |
| Accrued charges and deferred income | 492/3 | €1,094 | €0 | -€1,094 | -100% |
| Remuneration, social security and pensions | 62 | €702,126 | €1,970,053 | +€1.3m | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,988 | €301,580 | +€86,592 | +40.3% |
| Other operating charges | 640/8 | €4,170 | €1,211 | -€2,959 | -71.0% |
| Non-recurring operating charges | 66A | €190,711 | €180,393 | -€10,318 | -5.4% |
| Gross operating margin | 9900 | €444,618 | €1,580,284 | +€1.1m | +255% |
| Operating profit (loss) | 9901 | -€667,377 | -€872,953 | -€205,576 | -30.8% |
| Financial income | 75/76B | €59,041 | €13,854 | -€45,187 | -76.5% |
| Recurring financial income | 75 | €59,041 | €13,854 | -€45,187 | -76.5% |
| Financial charges | 65/66B | €107,591 | €231,013 | +€123,421 | +115% |
| Recurring financial charges | 65 | €107,591 | €231,013 | +€123,421 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€715,927 | -€1,090,112 | -€374,185 | -52.3% |
| Profit (loss) for the period | 9904 | -€715,927 | -€1,090,112 | -€374,185 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€715,927 | -€1,090,112 | -€374,185 | -52.3% |
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 20 October 2026 via checked.be.