PreMonta: 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.
PreMonta
Largest movements
- Tangible fixed assets -€378,340
down €378,340 (-25.0%), from €1.5m to €1.1m
of which Leasing and similar rights: -€320,849
- Receivables within one year +€241,261
up €241,261 (+20.9%), from €1.2m to €1.4m
of which Trade receivables: +€194,562
- Cash +€52,345
up €52,345 (+9.9%), from €526,959 to €579,304
mainly Depreciation (+€469,245) and Net result for the year (+€141,954)
- Debts after one year -€293,976
down €293,976 (-24.7%), from €1.2m to €895,578
- Reserves +€141,667
up €141,667 (+20.4%), from €693,150 to €834,817
of which Distributable reserves: +€141,667
- Short-term financial debts +€50,000
up €50,000 (+28.3%), from €176,657 to €226,657
- Current portion of long-term debt -€44,252
down €44,252 (-10.7%), from €412,553 to €368,301
- Tax, wage and social debts +€39,530
up €39,530 (+55.9%), from €70,691 to €110,221
of which Taxes: +€69,035
- Staff costs -€114,032
down €114,032 (-8.3%), from €1.4m to €1.3m
- Depreciation -€65,119
down €65,119 (-12.2%), from €534,365 to €469,245
- Taxes +€52,533
up €52,533 (+420.3%), from €12,500 to €65,033
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 | €3,222,142 | €3,135,400 | -€86,742 | -2.7% |
| Fixed assets | 21/28 | €1,514,941 | €1,136,601 | -€378,340 | -25.0% |
| Tangible fixed assets | 22/27 | €1,514,206 | €1,135,866 | -€378,340 | -25.0% |
| Plant, machinery and equipment | 23 | €38,724 | €27,880 | -€10,844 | -28.0% |
| Furniture and vehicles | 24 | €125,670 | €99,246 | -€26,424 | -21.0% |
| Leasing and similar rights | 25 | €1,316,422 | €995,573 | -€320,849 | -24.4% |
| Other tangible fixed assets | 26 | €33,390 | €13,168 | -€20,223 | -60.6% |
| Financial fixed assets | 28 | €735 | €735 | = | 0.0% |
| Current assets | 29/58 | €1,707,200 | €1,998,799 | +€291,598 | +17.1% |
| Stocks and contracts in progress | 3 | €21,863 | €18,348 | -€3,515 | -16.1% |
| Stocks | 30/36 | €21,863 | €18,348 | -€3,515 | -16.1% |
| Amounts receivable within one year | 40/41 | €1,153,251 | €1,394,511 | +€241,261 | +20.9% |
| Trade receivables | 40 | €1,074,338 | €1,268,901 | +€194,562 | +18.1% |
| Other amounts receivable | 41 | €78,912 | €125,611 | +€46,698 | +59.2% |
| Cash at bank and in hand | 54/58 | €526,959 | €579,304 | +€52,345 | +9.9% |
| Deferred charges and accrued income | 490/1 | €5,128 | €6,635 | +€1,507 | +29.4% |
| Total equity and liabilities | 10/49 | €3,222,142 | €3,135,400 | -€86,742 | -2.7% |
| Equity | 10/15 | €790,150 | €931,817 | +€141,667 | +17.9% |
| Contributions | 10/11 | €97,000 | €97,000 | = | 0.0% |
| Reserves | 13 | €693,150 | €834,817 | +€141,667 | +20.4% |
| Non-distributable reserves | 130/1 | €14,384 | €14,384 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,384 | €14,384 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,500 | €24,500 | = | 0.0% |
| Distributable reserves | 133 | €654,266 | €795,933 | +€141,667 | +21.7% |
| Amounts payable | 17/49 | €2,431,992 | €2,203,582 | -€228,409 | -9.4% |
| Amounts payable after more than one year | 17 | €1,189,554 | €895,578 | -€293,976 | -24.7% |
| Financial debts | 170/4 | €1,189,554 | €895,578 | -€293,976 | -24.7% |
| Amounts payable within one year | 42/48 | €1,240,942 | €1,308,004 | +€67,063 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €412,553 | €368,301 | -€44,252 | -10.7% |
| Financial debts | 43 | €176,657 | €226,657 | +€50,000 | +28.3% |
| Credit institutions | 430/8 | €176,657 | €226,657 | +€50,000 | +28.3% |
| Trade debts | 44 | €557,713 | €579,188 | +€21,475 | +3.9% |
| Suppliers | 440/4 | €557,713 | €579,188 | +€21,475 | +3.9% |
| Taxes, remuneration and social security | 45 | €70,691 | €110,221 | +€39,530 | +55.9% |
| Taxes | 450/3 | €14,040 | €83,075 | +€69,035 | +491.7% |
| Remuneration and social security | 454/9 | €56,651 | €27,146 | -€29,505 | -52.1% |
| Other amounts payable | 47/48 | €23,328 | €23,637 | +€309 | +1.3% |
| Accrued charges and deferred income | 492/3 | €1,496 | - | -€1,496 | |
| Non-recurring operating income | 76A | €1,106 | - | -€1,106 | |
| Remuneration, social security and pensions | 62 | €1,368,375 | €1,254,343 | -€114,032 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €534,365 | €469,245 | -€65,119 | -12.2% |
| Other operating charges | 640/8 | €79,905 | €67,496 | -€12,409 | -15.5% |
| Non-recurring operating charges | 66A | - | €1,506 | +€1,506 | |
| Gross operating margin | 9900 | €2,054,393 | €2,048,892 | -€5,501 | -0.3% |
| Operating profit (loss) | 9901 | €71,749 | €256,302 | +€184,553 | +257.2% |
| Financial income | 75/76B | €8,606 | €16 | -€8,590 | -99.8% |
| Recurring financial income | 75 | €8,606 | €16 | -€8,590 | -99.8% |
| Financial charges | 65/66B | €64,667 | €49,331 | -€15,336 | -23.7% |
| Recurring financial charges | 65 | €64,667 | €49,331 | -€15,336 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €15,688 | €206,986 | +€191,299 | +1219.4% |
| Income taxes | 67/77 | €12,500 | €65,033 | +€52,533 | +420.3% |
| Profit (loss) for the period | 9904 | €3,188 | €141,954 | +€138,766 | +4353.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,188 | €141,954 | +€138,766 | +4353.1% |
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 8 October 2026 via checked.be.