PRESENCE CONSULTING: 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.
PRESENCE CONSULTING
Largest movements
- Deferred charges and accrued income -€2,178
down €2,178 (-95.9%), from €2,272 to €94
- Cash -€1,488
down €1,488 (-21.0%), from €7,100 to €5,612
mainly Accrued charges and deferred income (-€3,828) and Other debts (-€3,374)
- Receivables within one year +€210
up €210 (+30.0%), from €700 to €910
- Profit (loss) carried forward +€3,917
up €3,917 (+8.3%), from -€47,220 to -€43,302
- Accrued charges and deferred income -€3,828
down €3,828 (-81.0%), from €4,728 to €900
- Other debts -€3,374
down €3,374 (-9.8%), from €34,388 to €31,014
- Trade debts -€170
down €170 (-9.7%), from €1,754 to €1,584
- Gross operating margin +€8,882
up €8,882, from -€4,390 to €4,492
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 | €10,071 | €6,616 | -€3,455 | -34.3% |
| Current assets | 29/58 | €10,071 | €6,616 | -€3,455 | -34.3% |
| Amounts receivable within one year | 40/41 | €700 | €910 | +€210 | +30.0% |
| Trade receivables | 40 | €700 | €910 | +€210 | +30.0% |
| Cash at bank and in hand | 54/58 | €7,100 | €5,612 | -€1,488 | -21.0% |
| Deferred charges and accrued income | 490/1 | €2,272 | €94 | -€2,178 | -95.9% |
| Total equity and liabilities | 10/49 | €10,071 | €6,616 | -€3,455 | -34.3% |
| Equity | 10/15 | -€30,799 | -€26,882 | +€3,917 | +12.7% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €3,420 | €3,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,560 | €1,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,220 | -€43,302 | +€3,917 | +8.3% |
| Amounts payable | 17/49 | €40,870 | €33,498 | -€7,372 | -18.0% |
| Amounts payable within one year | 42/48 | €36,142 | €32,598 | -€3,544 | -9.8% |
| Trade debts | 44 | €1,754 | €1,584 | -€170 | -9.7% |
| Suppliers | 440/4 | €1,754 | €1,584 | -€170 | -9.7% |
| Other amounts payable | 47/48 | €34,388 | €31,014 | -€3,374 | -9.8% |
| Accrued charges and deferred income | 492/3 | €4,728 | €900 | -€3,828 | -81.0% |
| Other operating charges | 640/8 | €414 | €387 | -€27 | -6.5% |
| Gross operating margin | 9900 | -€4,390 | €4,492 | +€8,882 | |
| Operating profit (loss) | 9901 | -€4,805 | €4,104 | +€8,909 | |
| Financial charges | 65/66B | €186 | €187 | +€1 | +0.7% |
| Recurring financial charges | 65 | €186 | €187 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,991 | €3,917 | +€8,908 | |
| Profit (loss) for the period | 9904 | -€4,991 | €3,917 | +€8,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,991 | €3,917 | +€8,908 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.