Presentda: 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.
Presentda
Largest movements
- Intangible fixed assets +€8,641
up €8,641 (+128.2%), from €6,742 to €15,383
- Cash +€8,470
up €8,470 (+359.4%), from €2,357 to €10,827
mainly Tax, wage and social debts (+€15,756) and Debts after one year (+€4,853)
- Deferred charges and accrued income -€3,953
down €3,953 (-25.5%), from €15,494 to €11,541
- Receivables within one year +€3,561
up €3,561 (+16.5%), from €21,559 to €25,120
- Tax, wage and social debts +€15,756
up €15,756 (+144.9%), from €10,873 to €26,629
of which Remuneration and social security: +€8,660
- Profit (loss) carried forward -€8,174
down €8,174 (-2836.5%), from -€288 to -€8,462
- Debts after one year +€4,853
new in 2025: €4,853
- Current portion of long-term debt +€3,284
new in 2025: €3,284
- Staff costs +€55,021
up €55,021 (+92.7%), from €59,385 to €114,406
- Gross operating margin +€50,574
up €50,574 (+75.7%), from €66,791 to €117,365
- Depreciation +€3,351
up €3,351 (+275.4%), from €1,217 to €4,567
- Financial charges +€1,667
up €1,667 (+963.2%), from €173 to €1,840
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.
Cash bridge derived
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 | €50,699 | €67,289 | +€16,590 | +32.7% |
| Fixed assets | 21/28 | €11,289 | €19,801 | +€8,512 | +75.4% |
| Intangible fixed assets | 21 | €6,742 | €15,383 | +€8,641 | +128.2% |
| Tangible fixed assets | 22/27 | €3,647 | €3,518 | -€130 | -3.6% |
| Furniture and vehicles | 24 | €3,647 | €3,518 | -€130 | -3.6% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €39,410 | €47,488 | +€8,078 | +20.5% |
| Amounts receivable within one year | 40/41 | €21,559 | €25,120 | +€3,561 | +16.5% |
| Trade receivables | 40 | €21,559 | €25,120 | +€3,561 | +16.5% |
| Cash at bank and in hand | 54/58 | €2,357 | €10,827 | +€8,470 | +359.4% |
| Deferred charges and accrued income | 490/1 | €15,494 | €11,541 | -€3,953 | -25.5% |
| Total equity and liabilities | 10/49 | €50,699 | €67,289 | +€16,590 | +32.7% |
| Equity | 10/15 | €712 | -€7,462 | -€8,174 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288 | -€8,462 | -€8,174 | -2836.5% |
| Amounts payable | 17/49 | €49,988 | €74,751 | +€24,764 | +49.5% |
| Amounts payable after more than one year | 17 | - | €4,853 | +€4,853 | |
| Financial debts | 170/4 | - | €4,853 | +€4,853 | |
| Amounts payable within one year | 42/48 | €49,663 | €69,573 | +€19,911 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,284 | +€3,284 | |
| Trade debts | 44 | €6,407 | €6,706 | +€299 | +4.7% |
| Suppliers | 440/4 | €6,407 | €6,706 | +€299 | +4.7% |
| Taxes, remuneration and social security | 45 | €10,873 | €26,629 | +€15,756 | +144.9% |
| Taxes | 450/3 | €10,873 | €17,969 | +€7,096 | +65.3% |
| Remuneration and social security | 454/9 | €0 | €8,660 | +€8,660 | |
| Other amounts payable | 47/48 | €32,383 | €32,954 | +€571 | +1.8% |
| Accrued charges and deferred income | 492/3 | €325 | €325 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €59,385 | €114,406 | +€55,021 | +92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,217 | €4,567 | +€3,351 | +275.4% |
| Other operating charges | 640/8 | €2,073 | €2,233 | +€160 | +7.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €66,791 | €117,365 | +€50,574 | +75.7% |
| Operating profit (loss) | 9901 | €4,117 | -€3,841 | -€7,958 | |
| Financial income | 75/76B | €0 | €18 | +€18 | |
| Recurring financial income | 75 | €0 | €18 | +€18 | |
| Financial charges | 65/66B | €173 | €1,840 | +€1,667 | +963.2% |
| Recurring financial charges | 65 | €173 | €1,840 | +€1,667 | +963.2% |
| Profit (loss) for the period before taxes | 9903 | €3,944 | -€5,663 | -€9,607 | |
| Income taxes | 67/77 | €3,044 | €2,511 | -€533 | -17.5% |
| Profit (loss) for the period | 9904 | €900 | -€8,174 | -€9,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €900 | -€8,174 | -€9,074 |
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 10 October 2026 via checked.be.