PRESBYTERIUM: 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.
PRESBYTERIUM
Largest movements
- Tangible fixed assets +€207,744
up €207,744 (+43.1%), from €481,987 to €689,731
- Cash +€22,871
up €22,871 (+2047.5%), from €1,117 to €23,988
mainly Debts after one year (+€237,917) and Trade debts (+€34,805)
- Receivables within one year +€7,777
up €7,777 (+181.2%), from €4,292 to €12,069
of which Trade receivables: +€9,414
- Debts after one year +€237,917
up €237,917 (+49.5%), from €481,054 to €718,971
- Trade debts +€34,805
up €34,805 (+3073.7%), from €1,132 to €35,937
- Profit (loss) carried forward -€32,556
down €32,556 (-928.2%), from -€3,507 to -€36,063
- Financial charges +€23,733
new in 2025: €23,733
- Gross operating margin -€5,420
down €5,420 (-159.3%), from -€3,403 to -€8,823
- Other operating charges -€104
no longer reported in 2025 (was €104)
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 | €487,395 | €727,042 | +€239,647 | +49.2% |
| Fixed assets | 21/28 | €481,987 | €689,731 | +€207,744 | +43.1% |
| Tangible fixed assets | 22/27 | €481,987 | €689,731 | +€207,744 | +43.1% |
| Assets under construction and advance payments | 27 | €481,987 | €689,731 | +€207,744 | +43.1% |
| Current assets | 29/58 | €5,409 | €37,311 | +€31,903 | +589.9% |
| Amounts receivable within one year | 40/41 | €4,292 | €12,069 | +€7,777 | +181.2% |
| Trade receivables | 40 | €2,116 | €11,530 | +€9,414 | +444.8% |
| Other amounts receivable | 41 | €2,175 | €538 | -€1,637 | -75.2% |
| Cash at bank and in hand | 54/58 | €1,117 | €23,988 | +€22,871 | +2047.5% |
| Deferred charges and accrued income | 490/1 | - | €1,255 | +€1,255 | |
| Total equity and liabilities | 10/49 | €487,395 | €727,042 | +€239,647 | +49.2% |
| Equity | 10/15 | -€2,507 | -€35,063 | -€32,556 | -1298.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,507 | -€36,063 | -€32,556 | -928.2% |
| Amounts payable | 17/49 | €489,903 | €762,106 | +€272,203 | +55.6% |
| Amounts payable after more than one year | 17 | €481,054 | €718,971 | +€237,917 | +49.5% |
| Financial debts | 170/4 | €481,054 | €718,971 | +€237,917 | +49.5% |
| Amounts payable within one year | 42/48 | €8,849 | €43,135 | +€34,286 | +387.5% |
| Trade debts | 44 | €1,132 | €35,937 | +€34,805 | +3073.7% |
| Suppliers | 440/4 | €1,132 | €35,937 | +€34,805 | +3073.7% |
| Other amounts payable | 47/48 | €7,716 | €7,198 | -€518 | -6.7% |
| Other operating charges | 640/8 | €104 | - | -€104 | |
| Gross operating margin | 9900 | -€3,403 | -€8,823 | -€5,420 | -159.3% |
| Operating profit (loss) | 9901 | -€3,507 | -€8,823 | -€5,315 | -151.5% |
| Financial charges | 65/66B | - | €23,733 | +€23,733 | |
| Recurring financial charges | 65 | - | €23,733 | +€23,733 | |
| Profit (loss) for the period before taxes | 9903 | -€3,507 | -€32,556 | -€29,048 | -828.2% |
| Profit (loss) for the period | 9904 | -€3,507 | -€32,556 | -€29,048 | -828.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,507 | -€32,556 | -€29,048 | -828.2% |
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 5 October 2026 via checked.be.