Présense: 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.
Présense
Largest movements
- Tangible fixed assets -€12,927
down €12,927 (-32.4%), from €39,897 to €26,970
of which Furniture and vehicles: -€7,426
- Stocks and contracts -€2,467
down €2,467 (-50.0%), from €4,934 to €2,467
- Cash -€1,965
down €1,965 (-71.3%), from €2,758 to €793
mainly Net result for the year (-€15,953) and Other debts (-€7,000)
- Receivables within one year -€1,930
down €1,930 (-26.5%), from €7,295 to €5,365
of which Other amounts receivable: -€3,473
- Deferred charges and accrued income -€1,365
down €1,365 (-46.0%), from €2,969 to €1,604
- Profit (loss) carried forward -€15,953
down €15,953, from €1,988 to -€13,965
- Tax, wage and social debts +€9,629
up €9,629 (+235%), from €4,096 to €13,725
of which Remuneration and social security: +€10,946
- Other debts -€7,000
down €7,000 (-53.8%), from €13,000 to €6,000
- Debts after one year -€5,516
down €5,516 (-46.0%), from €11,990 to €6,475
- Trade debts -€3,044
down €3,044 (-67.0%), from €4,545 to €1,500
- Gross operating margin -€15,323
down €15,323, from €14,235 to -€1,088
- Depreciation +€617
up €617 (+4.7%), from €13,043 to €13,661
- Taxes -€158
no longer reported in 2025 (was €158)
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 | €58,817 | €37,430 | -€21,388 | -36.4% |
| Fixed assets | 21/28 | €40,862 | €27,201 | -€13,661 | -33.4% |
| Intangible fixed assets | 21 | €964 | €231 | -€733 | -76.0% |
| Tangible fixed assets | 22/27 | €39,897 | €26,970 | -€12,927 | -32.4% |
| Plant, machinery and equipment | 23 | €2,686 | €1,609 | -€1,077 | -40.1% |
| Furniture and vehicles | 24 | €24,345 | €16,919 | -€7,426 | -30.5% |
| Other tangible fixed assets | 26 | €12,866 | €8,442 | -€4,424 | -34.4% |
| Current assets | 29/58 | €17,955 | €10,228 | -€7,727 | -43.0% |
| Stocks and contracts in progress | 3 | €4,934 | €2,467 | -€2,467 | -50.0% |
| Stocks | 30/36 | €4,934 | €2,467 | -€2,467 | -50.0% |
| Amounts receivable within one year | 40/41 | €7,295 | €5,365 | -€1,930 | -26.5% |
| Trade receivables | 40 | €1,845 | €3,388 | +€1,542 | +83.6% |
| Other amounts receivable | 41 | €5,450 | €1,977 | -€3,473 | -63.7% |
| Cash at bank and in hand | 54/58 | €2,758 | €793 | -€1,965 | -71.3% |
| Deferred charges and accrued income | 490/1 | €2,969 | €1,604 | -€1,365 | -46.0% |
| Total equity and liabilities | 10/49 | €58,817 | €37,430 | -€21,388 | -36.4% |
| Equity | 10/15 | €20,588 | €4,635 | -€15,953 | -77.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,988 | -€13,965 | -€15,953 | |
| Amounts payable | 17/49 | €38,230 | €32,795 | -€5,435 | -14.2% |
| Amounts payable after more than one year | 17 | €11,990 | €6,475 | -€5,516 | -46.0% |
| Financial debts | 170/4 | €11,990 | €6,475 | -€5,516 | -46.0% |
| Amounts payable within one year | 42/48 | €26,239 | €26,320 | +€81 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €4,598 | €5,094 | +€496 | +10.8% |
| Trade debts | 44 | €4,545 | €1,500 | -€3,044 | -67.0% |
| Suppliers | 440/4 | €4,545 | €1,500 | -€3,044 | -67.0% |
| Taxes, remuneration and social security | 45 | €4,096 | €13,725 | +€9,629 | +235% |
| Taxes | 450/3 | €4,096 | €2,779 | -€1,317 | -32.2% |
| Remuneration and social security | 454/9 | - | €10,946 | +€10,946 | |
| Other amounts payable | 47/48 | €13,000 | €6,000 | -€7,000 | -53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,043 | €13,661 | +€617 | +4.7% |
| Other operating charges | 640/8 | €1,046 | €970 | -€77 | -7.3% |
| Gross operating margin | 9900 | €14,235 | -€1,088 | -€15,323 | |
| Operating profit (loss) | 9901 | €145 | -€15,719 | -€15,864 | |
| Financial income | 75/76B | €28 | €43 | +€15 | +55.3% |
| Recurring financial income | 75 | €28 | €43 | +€15 | +55.3% |
| Financial charges | 65/66B | €293 | €277 | -€16 | -5.6% |
| Recurring financial charges | 65 | €293 | €277 | -€16 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€120 | -€15,953 | -€15,832 | -13,171% |
| Income taxes | 67/77 | €158 | - | -€158 | |
| Profit (loss) for the period | 9904 | -€278 | -€15,953 | -€15,675 | -5,636% |
| Profit (loss) for the period to be appropriated | 9905 | -€278 | -€15,953 | -€15,675 | -5,636% |
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 15 October 2026 via checked.be.