PRESENT + PLUS: 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.
What changed
PRESENT + PLUS
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€289,545
2024 · €285,562+€3,984
Equity
€1.6m
2024 · €1.6m
Cash
€2,289
2024 · €42,886-€40,598
Balance sheet total
€5.4m
2024 · €5.9m-€468,296
Largest movements
Assets
- Receivables within one year -€280,881
down €280,881 (-99.0%), from €283,647 to €2,766
of which Other amounts receivable: -€281,968
- Tangible fixed assets -€91,508
down €91,508 (-4.0%), from €2.3m to €2.2m
Equity and liabilities
- Debts after one year -€412,425
down €412,425 (-12.3%), from €3.4m to €3.0m
- Current portion of long-term debt -€67,390
down €67,390 (-14.0%), from €479,815 to €412,425
Income statement
- Financial income +€116,153
up €116,153 (+639%), from €18,175 to €134,328
- Financial charges +€100,093
up €100,093 (+443%), from €22,591 to €122,683
- Taxes +€10,058
up €10,058 (+10.5%), from €95,474 to €105,532
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.
Result 2024
€285,562
Gross operating margin
-€698
Other operating charges
-€1,321
Financial income
+€116,153
Financial charges
-€100,093
Taxes
-€10,058
Result 2025
€289,545
raises the resultlowers the result
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.
From operations
+€728,763
Investment
€0
Financing
-€769,360
Cash 2024
€42,886
From operations (derived)
+€728,763
Net result for the year
+€289,545
Depreciation
+€91,508
Receivables after one year
+€52,814
Receivables within one year
+€280,881
Deferred charges and accrued income
+€2,495
Tax, wage and social debts
+€15,513
Other debts
+€2,943
Accrued charges and deferred income
-€6,937
Financing
-€769,360
Debts after one year
-€412,425
Current portion of long-term debt
-€67,390
Contributions, distributions and other
-€289,545
Cash 2025
€2,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,918,246 | €5,449,950 | -€468,296 | -7.9% |
| Fixed assets | 21/28 | €2,283,717 | €2,192,209 | -€91,508 | -4.0% |
| Tangible fixed assets | 22/27 | €2,283,717 | €2,192,209 | -€91,508 | -4.0% |
| Land and buildings | 22 | €2,283,717 | €2,192,209 | -€91,508 | -4.0% |
| Current assets | 29/58 | €3,634,529 | €3,257,741 | -€376,788 | -10.4% |
| Amounts receivable after more than one year | 29 | €3,305,500 | €3,252,686 | -€52,814 | -1.6% |
| Other amounts receivable | 291 | €3,305,500 | €3,252,686 | -€52,814 | -1.6% |
| Amounts receivable within one year | 40/41 | €283,647 | €2,766 | -€280,881 | -99.0% |
| Trade receivables | 40 | €1,679 | €2,766 | +€1,087 | +64.7% |
| Other amounts receivable | 41 | €281,968 | €0 | -€281,968 | -100% |
| Cash at bank and in hand | 54/58 | €42,886 | €2,289 | -€40,598 | -94.7% |
| Deferred charges and accrued income | 490/1 | €2,495 | €0 | -€2,495 | -100% |
| Total equity and liabilities | 10/49 | €5,918,246 | €5,449,950 | -€468,296 | -7.9% |
| Equity | 10/15 | €1,639,260 | €1,639,260 | = | 0.0% |
| Contributions | 10/11 | €743,681 | €743,681 | = | 0.0% |
| Reserves | 13 | €895,579 | €895,579 | = | 0.0% |
| Tax-exempt reserves | 132 | €895,579 | €895,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,278,986 | €3,810,690 | -€468,296 | -10.9% |
| Amounts payable after more than one year | 17 | €3,364,278 | €2,951,852 | -€412,425 | -12.3% |
| Financial debts | 170/4 | €3,364,278 | €2,951,852 | -€412,425 | -12.3% |
| Amounts payable within one year | 42/48 | €866,922 | €817,989 | -€48,934 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €479,815 | €412,425 | -€67,390 | -14.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €100,505 | €116,018 | +€15,513 | +15.4% |
| Taxes | 450/3 | €100,505 | €116,018 | +€15,513 | +15.4% |
| Other amounts payable | 47/48 | €286,602 | €289,545 | +€2,943 | +1.0% |
| Accrued charges and deferred income | 492/3 | €47,786 | €40,849 | -€6,937 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,508 | €91,508 | = | 0.0% |
| Other operating charges | 640/8 | €42,098 | €43,419 | +€1,321 | +3.1% |
| Gross operating margin | 9900 | €519,058 | €518,360 | -€698 | -0.1% |
| Operating profit (loss) | 9901 | €385,452 | €383,433 | -€2,019 | -0.5% |
| Financial income | 75/76B | €18,175 | €134,328 | +€116,153 | +639% |
| Recurring financial income | 75 | €18,175 | €134,328 | +€116,153 | +639% |
| Financial charges | 65/66B | €22,591 | €122,683 | +€100,093 | +443% |
| Recurring financial charges | 65 | €22,591 | €122,683 | +€100,093 | +443% |
| Profit (loss) for the period before taxes | 9903 | €381,036 | €395,078 | +€14,042 | +3.7% |
| Income taxes | 67/77 | €95,474 | €105,532 | +€10,058 | +10.5% |
| Profit (loss) for the period | 9904 | €285,562 | €289,545 | +€3,984 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €285,562 | €289,545 | +€3,984 | +1.4% |
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 14 October 2026 via checked.be.