PRESENT INDUSTRY: 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.
PRESENT INDUSTRY
Largest movements
- Cash +€108,552
up €108,552 (+15.4%), from €703,144 to €811,696
mainly Net result for the year (+€115,265) and Trade debts (+€7,556)
- Receivables within one year +€12,218
up €12,218 (+13.4%), from €91,491 to €103,709
of which Other amounts receivable: +€24,018
- Reserves +€115,265
up €115,265 (+16.4%), from €701,180 to €816,446
of which Distributable reserves: +€115,265
- Gross operating margin -€95,582
down €95,582 (-36.2%), from €264,384 to €168,803
- Taxes -€30,367
down €30,367 (-38.4%), from €79,037 to €48,670
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 | €796,039 | €918,528 | +€122,488 | +15.4% |
| Fixed assets | 21/28 | €1,404 | €3,123 | +€1,718 | +122% |
| Tangible fixed assets | 22/27 | €1,404 | €3,123 | +€1,718 | +122% |
| Plant, machinery and equipment | 23 | - | €1,907 | +€1,907 | |
| Furniture and vehicles | 24 | €1,404 | €1,216 | -€189 | -13.4% |
| Current assets | 29/58 | €794,635 | €915,405 | +€120,770 | +15.2% |
| Amounts receivable within one year | 40/41 | €91,491 | €103,709 | +€12,218 | +13.4% |
| Trade receivables | 40 | €18,967 | €7,167 | -€11,800 | -62.2% |
| Other amounts receivable | 41 | €72,524 | €96,542 | +€24,018 | +33.1% |
| Cash at bank and in hand | 54/58 | €703,144 | €811,696 | +€108,552 | +15.4% |
| Total equity and liabilities | 10/49 | €796,039 | €918,528 | +€122,488 | +15.4% |
| Equity | 10/15 | €721,021 | €836,286 | +€115,265 | +16.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €701,180 | €816,446 | +€115,265 | +16.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €699,225 | €814,491 | +€115,265 | +16.5% |
| Profit (loss) carried forward | 14 | €1,290 | €1,290 | = | 0.0% |
| Amounts payable | 17/49 | €75,019 | €82,242 | +€7,223 | +9.6% |
| Amounts payable within one year | 42/48 | €75,019 | €82,242 | +€7,223 | +9.6% |
| Trade debts | 44 | €20,323 | €27,879 | +€7,556 | +37.2% |
| Suppliers | 440/4 | €20,323 | €27,879 | +€7,556 | +37.2% |
| Taxes, remuneration and social security | 45 | €51,153 | €54,363 | +€3,209 | +6.3% |
| Taxes | 450/3 | €48,653 | €54,363 | +€5,709 | +11.7% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €3,543 | - | -€3,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €783 | +€594 | +314% |
| Other operating charges | 640/8 | €2,496 | €3,626 | +€1,129 | +45.2% |
| Gross operating margin | 9900 | €264,384 | €168,803 | -€95,582 | -36.2% |
| Operating profit (loss) | 9901 | €261,699 | €164,394 | -€97,305 | -37.2% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €345 | €459 | +€114 | +33.2% |
| Recurring financial charges | 65 | €345 | €459 | +€114 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €261,382 | €163,935 | -€97,447 | -37.3% |
| Income taxes | 67/77 | €79,037 | €48,670 | -€30,367 | -38.4% |
| Profit (loss) for the period | 9904 | €182,345 | €115,265 | -€67,080 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €182,345 | €115,265 | -€67,080 | -36.8% |
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 19 October 2026 via checked.be.