Prescon: 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.
Prescon
Largest movements
- Cash +€28,140
up €28,140 (+182.9%), from €15,382 to €43,522
mainly Receivables within one year (+€25,414) and Tax, wage and social debts (+€3,115)
- Receivables within one year -€25,414
no longer reported in 2025 (was €25,414)
- Tax, wage and social debts +€3,115
up €3,115 (+93.3%), from €3,338 to €6,453
- Trade debts -€1,365
down €1,365 (-97.2%), from €1,404 to €39
- Profit (loss) carried forward +€498
up €498 (+2.3%), from -€21,728 to -€21,231
- Other debts +€478
up €478 (+17.6%), from €2,713 to €3,191
- Gross operating margin -€8,836
down €8,836 (-58.7%), from €15,064 to €6,227
- Taxes +€4,165
new in 2025: €4,165
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 | €40,796 | €43,522 | +€2,726 | +6.7% |
| Current assets | 29/58 | €40,796 | €43,522 | +€2,726 | +6.7% |
| Amounts receivable within one year | 40/41 | €25,414 | - | -€25,414 | |
| Trade receivables | 40 | €25,414 | - | -€25,414 | |
| Cash at bank and in hand | 54/58 | €15,382 | €43,522 | +€28,140 | +182.9% |
| Total equity and liabilities | 10/49 | €40,796 | €43,522 | +€2,726 | +6.7% |
| Equity | 10/15 | €33,341 | €33,838 | +€498 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,477 | €36,477 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €34,618 | €34,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,728 | -€21,231 | +€498 | +2.3% |
| Amounts payable | 17/49 | €7,455 | €9,684 | +€2,228 | +29.9% |
| Amounts payable within one year | 42/48 | €7,455 | €9,684 | +€2,228 | +29.9% |
| Trade debts | 44 | €1,404 | €39 | -€1,365 | -97.2% |
| Suppliers | 440/4 | €1,404 | €39 | -€1,365 | -97.2% |
| Taxes, remuneration and social security | 45 | €3,338 | €6,453 | +€3,115 | +93.3% |
| Taxes | 450/3 | €3,338 | €6,453 | +€3,115 | +93.3% |
| Other amounts payable | 47/48 | €2,713 | €3,191 | +€478 | +17.6% |
| Other operating charges | 640/8 | €990 | €980 | -€10 | -1.0% |
| Gross operating margin | 9900 | €15,064 | €6,227 | -€8,836 | -58.7% |
| Operating profit (loss) | 9901 | €14,073 | €5,247 | -€8,826 | -62.7% |
| Financial charges | 65/66B | €485 | €584 | +€99 | +20.5% |
| Recurring financial charges | 65 | €485 | €584 | +€99 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €13,589 | €4,663 | -€8,926 | -65.7% |
| Income taxes | 67/77 | - | €4,165 | +€4,165 | |
| Profit (loss) for the period | 9904 | €13,589 | €498 | -€13,091 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,589 | €498 | -€13,091 | -96.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.