PRESIBEL: 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.
PRESIBEL
Largest movements
- Cash +€19,104
up €19,104 (+94.8%), from €20,154 to €39,258
mainly Other debts (+€26,482) and Trade debts (+€2,855)
- Receivables within one year +€12,893
up €12,893 (+13.2%), from €97,513 to €110,406
of which Trade receivables: +€35,155
- Other debts +€26,482
up €26,482 (+65.9%), from €40,212 to €66,694
- Trade debts +€2,855
up €2,855 (+7.2%), from €39,609 to €42,463
- Tax, wage and social debts +€2,469
up €2,469 (+36.8%), from €6,704 to €9,173
- Gross operating margin +€29,296
up €29,296, from -€27,689 to €1,607
- Financial income +€678
up €678 (+183%), from €370 to €1,048
- Financial charges +€361
up €361 (+225%), from €161 to €522
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 | €117,667 | €149,665 | +€31,998 | +27.2% |
| Current assets | 29/58 | €117,667 | €149,665 | +€31,998 | +27.2% |
| Amounts receivable within one year | 40/41 | €97,513 | €110,406 | +€12,893 | +13.2% |
| Trade receivables | 40 | €67,260 | €102,415 | +€35,155 | +52.3% |
| Other amounts receivable | 41 | €30,253 | €7,991 | -€22,262 | -73.6% |
| Cash at bank and in hand | 54/58 | €20,154 | €39,258 | +€19,104 | +94.8% |
| Total equity and liabilities | 10/49 | €117,667 | €149,665 | +€31,998 | +27.2% |
| Equity | 10/15 | €31,142 | €31,335 | +€193 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,228 | €4,228 | = | 0.0% |
| Distributable reserves | 133 | €4,228 | €4,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,086 | -€34,893 | +€193 | +0.5% |
| Amounts payable | 17/49 | €86,525 | €118,330 | +€31,805 | +36.8% |
| Amounts payable within one year | 42/48 | €86,525 | €118,330 | +€31,805 | +36.8% |
| Trade debts | 44 | €39,609 | €42,463 | +€2,855 | +7.2% |
| Suppliers | 440/4 | €39,609 | €42,463 | +€2,855 | +7.2% |
| Taxes, remuneration and social security | 45 | €6,704 | €9,173 | +€2,469 | +36.8% |
| Taxes | 450/3 | €6,704 | €9,173 | +€2,469 | +36.8% |
| Other amounts payable | 47/48 | €40,212 | €66,694 | +€26,482 | +65.9% |
| Remuneration, social security and pensions | 62 | €1,140 | €1,279 | +€139 | +12.2% |
| Other operating charges | 640/8 | €424 | €662 | +€238 | +56.0% |
| Gross operating margin | 9900 | -€27,689 | €1,607 | +€29,296 | |
| Operating profit (loss) | 9901 | -€29,253 | -€333 | +€28,920 | +98.9% |
| Financial income | 75/76B | €370 | €1,048 | +€678 | +183% |
| Recurring financial income | 75 | €370 | €1,048 | +€678 | +183% |
| Financial charges | 65/66B | €161 | €522 | +€361 | +225% |
| Recurring financial charges | 65 | €161 | €522 | +€361 | +225% |
| Profit (loss) for the period before taxes | 9903 | -€29,044 | €193 | +€29,237 | |
| Income taxes | 67/77 | €0 | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | -€29,044 | €193 | +€29,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,044 | €193 | +€29,237 |
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 15 October 2026 via checked.be.