PRENONS L'R: 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.
PRENONS L'R
Largest movements
- Tangible fixed assets +€2,505
up €2,505 (+42.3%), from €5,920 to €8,425
of which Plant, machinery and equipment: +€1,769
- Receivables within one year +€1,943
up €1,943 (+16.2%), from €11,959 to €13,902
of which Other amounts receivable: +€12,087
- Intangible fixed assets +€1,735
up €1,735 (+8,357%), from €21 to €1,756
- Cash -€787
down €787 (-59.1%), from €1,332 to €545
mainly Investment in fixed assets (net) (-€7,047) and Short-term financial debts (-€6,595)
- Deferred charges and accrued income +€294
new in 2025: €294
- Other debts +€10,632
up €10,632 (+114%), from €9,326 to €19,958
- Profit (loss) carried forward +€10,239
up €10,239 (+30.5%), from -€33,581 to -€23,342
- Short-term financial debts -€6,595
down €6,595 (-75.3%), from €8,764 to €2,169
- Trade debts -€5,521
down €5,521 (-68.6%), from €8,050 to €2,530
- Tax, wage and social debts -€3,065
down €3,065 (-45.6%), from €6,723 to €3,658
- Gross operating margin +€10,751
up €10,751 (+341%), from €3,157 to €13,908
- Financial income +€1,578
up €1,578 (+59,083%), from €3 to €1,580
- Financial charges +€1,059
up €1,059 (+157%), from €676 to €1,735
- Depreciation -€177
down €177 (-5.9%), from €2,984 to €2,807
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 | €19,282 | €24,973 | +€5,691 | +29.5% |
| Fixed assets | 21/28 | €5,991 | €10,231 | +€4,240 | +70.8% |
| Intangible fixed assets | 21 | €21 | €1,756 | +€1,735 | +8,357% |
| Tangible fixed assets | 22/27 | €5,920 | €8,425 | +€2,505 | +42.3% |
| Plant, machinery and equipment | 23 | - | €1,769 | +€1,769 | |
| Furniture and vehicles | 24 | €4,421 | €5,355 | +€934 | +21.1% |
| Other tangible fixed assets | 26 | €1,499 | €1,301 | -€198 | -13.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €13,292 | €14,742 | +€1,450 | +10.9% |
| Amounts receivable within one year | 40/41 | €11,959 | €13,902 | +€1,943 | +16.2% |
| Trade receivables | 40 | €11,959 | €1,815 | -€10,144 | -84.8% |
| Other amounts receivable | 41 | €0 | €12,087 | +€12,087 | |
| Cash at bank and in hand | 54/58 | €1,332 | €545 | -€787 | -59.1% |
| Deferred charges and accrued income | 490/1 | - | €294 | +€294 | |
| Total equity and liabilities | 10/49 | €19,282 | €24,973 | +€5,691 | +29.5% |
| Equity | 10/15 | -€13,581 | -€3,342 | +€10,239 | +75.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,581 | -€23,342 | +€10,239 | +30.5% |
| Amounts payable | 17/49 | €32,864 | €28,315 | -€4,549 | -13.8% |
| Amounts payable within one year | 42/48 | €32,864 | €28,315 | -€4,549 | -13.8% |
| Financial debts | 43 | €8,764 | €2,169 | -€6,595 | -75.3% |
| Other loans | 439 | €8,764 | €2,169 | -€6,595 | -75.3% |
| Trade debts | 44 | €8,050 | €2,530 | -€5,521 | -68.6% |
| Suppliers | 440/4 | €8,050 | €2,530 | -€5,521 | -68.6% |
| Taxes, remuneration and social security | 45 | €6,723 | €3,658 | -€3,065 | -45.6% |
| Taxes | 450/3 | €6,723 | €3,658 | -€3,065 | -45.6% |
| Other amounts payable | 47/48 | €9,326 | €19,958 | +€10,632 | +114% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,984 | €2,807 | -€177 | -5.9% |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | €3,157 | €13,908 | +€10,751 | +341% |
| Operating profit (loss) | 9901 | -€215 | €10,651 | +€10,866 | |
| Financial income | 75/76B | €3 | €1,580 | +€1,578 | +59,083% |
| Recurring financial income | 75 | €3 | €1,580 | +€1,578 | +59,083% |
| Financial charges | 65/66B | €676 | €1,735 | +€1,059 | +157% |
| Recurring financial charges | 65 | €676 | €1,735 | +€1,059 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€889 | €10,496 | +€11,385 | |
| Income taxes | 67/77 | €300 | €257 | -€43 | -14.2% |
| Profit (loss) for the period | 9904 | -€1,188 | €10,239 | +€11,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,188 | €10,239 | +€11,428 |
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 27 October 2026 via checked.be.