Present-it: 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-it
Largest movements
- Receivables within one year -€217,270
down €217,270 (-37.0%), from €587,396 to €370,126
of which Trade receivables: -€216,569
- Cash +€80,516
up €80,516 (+286%), from €28,161 to €108,677
mainly Receivables within one year (+€217,270) and Depreciation (+€69,247)
- Tangible fixed assets -€51,251
down €51,251 (-10.1%), from €506,227 to €454,975
of which Land and buildings: -€37,041
- Advances received -€180,639
down €180,639 (-99.0%), from €182,495 to €1,856
- Reserves +€46,344
up €46,344 (+13.5%), from €342,051 to €388,395
of which Distributable reserves: +€46,344
- Debts after one year -€38,224
down €38,224 (-23.6%), from €161,658 to €123,435
- Other debts +€31,400
up €31,400 (+46.3%), from €67,778 to €99,179
- Trade debts -€28,839
down €28,839 (-14.9%), from €193,122 to €164,284
- Staff costs +€78,310
up €78,310 (+23.0%), from €340,508 to €418,818
- Gross operating margin +€76,672
up €76,672 (+14.5%), from €527,191 to €603,863
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 | €1,192,551 | €1,013,564 | -€178,987 | -15.0% |
| Fixed assets | 21/28 | €506,227 | €454,975 | -€51,251 | -10.1% |
| Tangible fixed assets | 22/27 | €506,227 | €454,975 | -€51,251 | -10.1% |
| Land and buildings | 22 | €365,015 | €327,974 | -€37,041 | -10.1% |
| Plant, machinery and equipment | 23 | €110,284 | €107,291 | -€2,993 | -2.7% |
| Furniture and vehicles | 24 | €13,415 | €7,593 | -€5,822 | -43.4% |
| Leasing and similar rights | 25 | €17,513 | €12,118 | -€5,395 | -30.8% |
| Current assets | 29/58 | €686,324 | €558,589 | -€127,735 | -18.6% |
| Stocks and contracts in progress | 3 | €58,733 | €60,868 | +€2,135 | +3.6% |
| Stocks | 30/36 | €58,733 | €60,868 | +€2,135 | +3.6% |
| Amounts receivable within one year | 40/41 | €587,396 | €370,126 | -€217,270 | -37.0% |
| Trade receivables | 40 | €529,825 | €313,256 | -€216,569 | -40.9% |
| Other amounts receivable | 41 | €57,571 | €56,871 | -€700 | -1.2% |
| Cash at bank and in hand | 54/58 | €28,161 | €108,677 | +€80,516 | +286% |
| Deferred charges and accrued income | 490/1 | €12,034 | €18,917 | +€6,883 | +57.2% |
| Total equity and liabilities | 10/49 | €1,192,551 | €1,013,564 | -€178,987 | -15.0% |
| Equity | 10/15 | €412,051 | €458,395 | +€46,344 | +11.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €342,051 | €388,395 | +€46,344 | +13.5% |
| Non-distributable reserves | 130/1 | €18,075 | €18,075 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Other | 1319 | €5,575 | €5,575 | = | 0.0% |
| Distributable reserves | 133 | €323,976 | €370,320 | +€46,344 | +14.3% |
| Amounts payable | 17/49 | €780,499 | €555,168 | -€225,331 | -28.9% |
| Amounts payable after more than one year | 17 | €161,658 | €123,435 | -€38,224 | -23.6% |
| Financial debts | 170/4 | €161,658 | €123,435 | -€38,224 | -23.6% |
| Amounts payable within one year | 42/48 | €618,700 | €431,248 | -€187,452 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €49,363 | €38,677 | -€10,686 | -21.6% |
| Financial debts | 43 | €35,000 | €25,000 | -€10,000 | -28.6% |
| Credit institutions | 430/8 | €35,000 | €25,000 | -€10,000 | -28.6% |
| Trade debts | 44 | €193,122 | €164,284 | -€28,839 | -14.9% |
| Suppliers | 440/4 | €193,122 | €164,284 | -€28,839 | -14.9% |
| Advances received on contracts in progress | 46 | €182,495 | €1,856 | -€180,639 | -99.0% |
| Taxes, remuneration and social security | 45 | €90,941 | €102,252 | +€11,311 | +12.4% |
| Taxes | 450/3 | €50,642 | €58,879 | +€8,237 | +16.3% |
| Remuneration and social security | 454/9 | €40,299 | €43,373 | +€3,075 | +7.6% |
| Other amounts payable | 47/48 | €67,778 | €99,179 | +€31,400 | +46.3% |
| Accrued charges and deferred income | 492/3 | €141 | €486 | +€345 | +244% |
| Non-recurring operating income | 76A | €2,644 | €0 | -€2,644 | -100% |
| Remuneration, social security and pensions | 62 | €340,508 | €418,818 | +€78,310 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,744 | €69,247 | -€1,497 | -2.1% |
| Other operating charges | 640/8 | €35,365 | €35,909 | +€544 | +1.5% |
| Gross operating margin | 9900 | €527,191 | €603,863 | +€76,672 | +14.5% |
| Operating profit (loss) | 9901 | €80,574 | €79,889 | -€685 | -0.8% |
| Financial income | 75/76B | €2,566 | €2,663 | +€97 | +3.8% |
| Recurring financial income | 75 | €2,566 | €2,663 | +€97 | +3.8% |
| Financial charges | 65/66B | €13,115 | €12,063 | -€1,052 | -8.0% |
| Recurring financial charges | 65 | €13,115 | €12,063 | -€1,052 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €70,024 | €70,489 | +€465 | +0.7% |
| Income taxes | 67/77 | €23,593 | €24,145 | +€552 | +2.3% |
| Profit (loss) for the period | 9904 | €46,431 | €46,344 | -€87 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,431 | €46,344 | -€87 | -0.2% |
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 16 October 2026 via checked.be.