PRESENCE: 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.
PRESENCE
Largest movements
- Tangible fixed assets -€161
no longer reported in 2025 (was €161)
- Receivables within one year +€139
up €139 (+1.7%), from €7,935 to €8,074
of which Other amounts receivable: +€139
- Other debts -€75,964
down €75,964 (-98.1%), from €77,407 to €1,443
- Profit (loss) carried forward +€75,535
up €75,535 (+83.6%), from -€90,401 to -€14,866
- Trade debts +€416
new in 2025: €416
- Gross operating margin +€78,520
up €78,520, from -€2,845 to €75,675
- Purchases and services -€2,845
no longer reported in 2025 (was €2,845)
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 | €8,745 | €8,718 | -€27 | -0.3% |
| Fixed assets | 21/28 | €805 | €645 | -€161 | -20.0% |
| Tangible fixed assets | 22/27 | €161 | - | -€161 | |
| Plant, machinery and equipment | 23 | €161 | - | -€161 | |
| Financial fixed assets | 28 | €645 | €645 | = | 0.0% |
| Current assets | 29/58 | €7,940 | €8,074 | +€134 | +1.7% |
| Amounts receivable within one year | 40/41 | €7,935 | €8,074 | +€139 | +1.7% |
| Trade receivables | 40 | €7,935 | €7,935 | = | 0.0% |
| Other amounts receivable | 41 | - | €139 | +€139 | |
| Cash at bank and in hand | 54/58 | €5 | - | -€5 | |
| Total equity and liabilities | 10/49 | €8,745 | €8,718 | -€27 | -0.3% |
| Equity | 10/15 | -€68,676 | €6,859 | +€75,535 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,133 | €3,133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,274 | €1,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,401 | -€14,866 | +€75,535 | +83.6% |
| Amounts payable | 17/49 | €77,421 | €1,859 | -€75,562 | -97.6% |
| Amounts payable within one year | 42/48 | €77,421 | €1,859 | -€75,562 | -97.6% |
| Financial debts | 43 | €14 | - | -€14 | |
| Credit institutions | 430/8 | €14 | - | -€14 | |
| Trade debts | 44 | - | €416 | +€416 | |
| Suppliers | 440/4 | - | €416 | +€416 | |
| Other amounts payable | 47/48 | €77,407 | €1,443 | -€75,964 | -98.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,845 | - | -€2,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €161 | +€161 | |
| Other operating charges | 640/8 | €394 | - | -€394 | |
| Gross operating margin | 9900 | -€2,845 | €75,675 | +€78,520 | |
| Operating profit (loss) | 9901 | -€3,239 | €75,514 | +€78,753 | |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Non-recurring financial income | 76B | - | €33 | +€33 | |
| Financial charges | 65/66B | €45 | €12 | -€33 | -74.2% |
| Recurring financial charges | 65 | €45 | €12 | -€33 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,284 | €75,535 | +€78,819 | |
| Profit (loss) for the period | 9904 | -€3,284 | €75,535 | +€78,819 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,284 | €75,535 | +€78,819 |
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 4 October 2026 via checked.be.