PRESHEVA GROUP: what changed
What changed
PRESHEVA GROUP
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€365
2023 · €2,549-€2,184
Equity
€191,470
2023 · €191,105+€365
Cash
€304,123
2023 · €197,770+€106,353
Balance sheet total
€466,811
2023 · €500,174-€33,363
Largest movements
Assets
- Receivables within one year -€199,127
down €199,127 (-95.7%), from €208,041 to €8,914
of which Trade receivables: -€191,633
- Cash +€106,353
up €106,353 (+53.8%), from €197,770 to €304,123
mainly Receivables within one year (+€199,127) and Depreciation (+€43,083)
- Tangible fixed assets +€54,633
up €54,633 (+59.8%), from €91,300 to €145,933
of which Furniture and vehicles: +€63,945
Equity and liabilities
- Tax, wage and social debts -€50,380
down €50,380 (-81.8%), from €61,607 to €11,228
of which Taxes: -€41,431
- Debts after one year +€31,204
up €31,204 (+215%), from €14,525 to €45,729
- Other debts -€18,651
down €18,651 (-47.8%), from €39,026 to €20,374
Income statement
- Gross operating margin +€32,198
up €32,198 (+23.3%), from €138,137 to €170,335
- Depreciation +€18,357
up €18,357 (+74.2%), from €24,725 to €43,083
- Staff costs +€10,846
up €10,846 (+10.6%), from €102,331 to €113,177
- Other operating charges +€4,452
up €4,452 (+123%), from €3,627 to €8,079
- Financial charges +€3,425
up €3,425 (+421%), from €814 to €4,239
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€2,549
Gross operating margin
+€32,198
Staff costs
-€10,846
Depreciation
-€18,357
Write-downs
-€300
Other operating charges
-€4,452
Financial income
+€518
Financial charges
-€3,425
Taxes
+€2,480
Result 2024
€365
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€170,027
Investment
-€97,716
Financing
+€34,042
Cash 2023
€197,770
From operations (derived)
+€170,027
Net result for the year
+€365
Depreciation
+€43,083
Receivables within one year
+€199,127
Deferred charges and accrued income
-€4,778
Trade debts
+€1,261
Tax, wage and social debts
-€50,380
Other debts
-€18,651
Investment (derived)
-€97,716
Investment in fixed assets (net)
-€97,716
Financing
+€34,042
Debts after one year
+€31,204
Current portion of long-term debt
+€2,838
Contributions, distributions and other
+€0
Cash 2024
€304,123
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €500,174 | €466,811 | -€33,363 | -6.7% |
| Fixed assets | 21/28 | €91,360 | €145,993 | +€54,633 | +59.8% |
| Tangible fixed assets | 22/27 | €91,300 | €145,933 | +€54,633 | +59.8% |
| Plant, machinery and equipment | 23 | €20,335 | €11,024 | -€9,311 | -45.8% |
| Furniture and vehicles | 24 | €70,965 | €134,909 | +€63,945 | +90.1% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €408,814 | €320,818 | -€87,997 | -21.5% |
| Amounts receivable after more than one year | 29 | €1,387 | €1,387 | = | 0.0% |
| Other amounts receivable | 291 | €1,387 | €1,387 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €208,041 | €8,914 | -€199,127 | -95.7% |
| Trade receivables | 40 | €191,633 | - | -€191,633 | |
| Other amounts receivable | 41 | €16,408 | €8,914 | -€7,494 | -45.7% |
| Cash at bank and in hand | 54/58 | €197,770 | €304,123 | +€106,353 | +53.8% |
| Deferred charges and accrued income | 490/1 | €1,616 | €6,393 | +€4,778 | +296% |
| Total equity and liabilities | 10/49 | €500,174 | €466,811 | -€33,363 | -6.7% |
| Equity | 10/15 | €191,105 | €191,470 | +€365 | +0.2% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €187,156 | €187,156 | -€0 | 0.0% |
| Distributable reserves | 133 | €187,156 | €187,156 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €2,549 | €2,915 | +€366 | +14.3% |
| Amounts payable | 17/49 | €309,068 | €275,340 | -€33,728 | -10.9% |
| Amounts payable after more than one year | 17 | €14,525 | €45,729 | +€31,204 | +215% |
| Financial debts | 170/4 | €14,525 | €45,729 | +€31,204 | +215% |
| Amounts payable within one year | 42/48 | €294,544 | €229,611 | -€64,933 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €11,557 | €14,394 | +€2,838 | +24.6% |
| Trade debts | 44 | €182,354 | €183,615 | +€1,261 | +0.7% |
| Suppliers | 440/4 | €182,354 | €183,615 | +€1,261 | +0.7% |
| Taxes, remuneration and social security | 45 | €61,607 | €11,228 | -€50,380 | -81.8% |
| Taxes | 450/3 | €52,659 | €11,228 | -€41,431 | -78.7% |
| Remuneration and social security | 454/9 | €8,948 | - | -€8,948 | |
| Other amounts payable | 47/48 | €39,026 | €20,374 | -€18,651 | -47.8% |
| Non-recurring operating income | 76A | €21 | - | -€21 | |
| Remuneration, social security and pensions | 62 | €102,331 | €113,177 | +€10,846 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,725 | €43,083 | +€18,357 | +74.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €300 | +€300 | |
| Other operating charges | 640/8 | €3,627 | €8,079 | +€4,452 | +123% |
| Gross operating margin | 9900 | €138,137 | €170,335 | +€32,198 | +23.3% |
| Operating profit (loss) | 9901 | €7,453 | €5,696 | -€1,757 | -23.6% |
| Financial income | 75/76B | - | €518 | +€518 | |
| Recurring financial income | 75 | - | €518 | +€518 | |
| Financial charges | 65/66B | €814 | €4,239 | +€3,425 | +421% |
| Recurring financial charges | 65 | €814 | €4,239 | +€3,425 | +421% |
| Profit (loss) for the period before taxes | 9903 | €6,639 | €1,975 | -€4,664 | -70.3% |
| Income taxes | 67/77 | €4,090 | €1,610 | -€2,480 | -60.6% |
| Profit (loss) for the period | 9904 | €2,549 | €365 | -€2,184 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,549 | €365 | -€2,184 | -85.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.