PRESIDIO: 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.
PRESIDIO
Largest movements
- Stocks and contracts +€462,863
up €462,863 (+40.5%), from €1.1m to €1.6m
- Cash -€16,779
down €16,779 (-91.9%), from €18,250 to €1,470
mainly Stocks and contracts (-€462,863) and Tax, wage and social debts (-€60,914)
- Other debts +€381,961
up €381,961 (+131%), from €292,059 to €674,020
- Trade debts +€112,671
up €112,671 (+96.3%), from €116,969 to €229,639
- Tax, wage and social debts -€60,914
down €60,914 (-79.2%), from €76,878 to €15,964
- Reserves +€17,606
up €17,606 (+23.5%), from €75,047 to €92,652
- Gross operating margin +€60,693
up €60,693, from -€32,713 to €27,979
- Financial income -€6,697
down €6,697 (-42.4%), from €15,789 to €9,092
- Other operating charges +€5,130
up €5,130 (+321%), from €1,597 to €6,727
- Financial charges +€4,568
up €4,568 (+82.1%), from €5,562 to €10,130
- Taxes +€1,749
up €1,749 (+546%), from €320 to €2,069
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 | €1,177,450 | €1,624,000 | +€446,550 | +37.9% |
| Fixed assets | 21/28 | €1,313 | €774 | -€539 | -41.1% |
| Tangible fixed assets | 22/27 | €1,313 | €774 | -€539 | -41.1% |
| Plant, machinery and equipment | 23 | €1,027 | €612 | -€416 | -40.5% |
| Furniture and vehicles | 24 | €286 | €162 | -€124 | -43.3% |
| Current assets | 29/58 | €1,176,137 | €1,623,226 | +€447,089 | +38.0% |
| Stocks and contracts in progress | 3 | €1,142,611 | €1,605,473 | +€462,863 | +40.5% |
| Stocks | 30/36 | €1,142,611 | €1,605,473 | +€462,863 | +40.5% |
| Amounts receivable within one year | 40/41 | €15,276 | €13,213 | -€2,064 | -13.5% |
| Other amounts receivable | 41 | €15,276 | €13,213 | -€2,064 | -13.5% |
| Cash at bank and in hand | 54/58 | €18,250 | €1,470 | -€16,779 | -91.9% |
| Deferred charges and accrued income | 490/1 | - | €3,070 | +€3,070 | |
| Total equity and liabilities | 10/49 | €1,177,450 | €1,624,000 | +€446,550 | +37.9% |
| Equity | 10/15 | €561,772 | €579,377 | +€17,606 | +3.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €75,047 | €92,652 | +€17,606 | +23.5% |
| Distributable reserves | 133 | €75,047 | €92,652 | +€17,606 | +23.5% |
| Profit (loss) carried forward | 14 | €468,175 | €468,175 | = | 0.0% |
| Amounts payable | 17/49 | €615,678 | €1,044,623 | +€428,944 | +69.7% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €490,678 | €919,623 | +€428,944 | +87.4% |
| Current portion of amounts payable after more than one year | 42 | €4,755 | - | -€4,755 | |
| Financial debts | 43 | €18 | - | -€18 | |
| Credit institutions | 430/8 | €18 | - | -€18 | |
| Trade debts | 44 | €116,969 | €229,639 | +€112,671 | +96.3% |
| Suppliers | 440/4 | €116,969 | €229,639 | +€112,671 | +96.3% |
| Taxes, remuneration and social security | 45 | €76,878 | €15,964 | -€60,914 | -79.2% |
| Taxes | 450/3 | €76,878 | €15,964 | -€60,914 | -79.2% |
| Other amounts payable | 47/48 | €292,059 | €674,020 | +€381,961 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616 | €539 | -€76 | -12.4% |
| Other operating charges | 640/8 | €1,597 | €6,727 | +€5,130 | +321% |
| Gross operating margin | 9900 | -€32,713 | €27,979 | +€60,693 | |
| Operating profit (loss) | 9901 | -€34,926 | €20,713 | +€55,639 | |
| Financial income | 75/76B | €15,789 | €9,092 | -€6,697 | -42.4% |
| Recurring financial income | 75 | €15,789 | €9,092 | -€6,697 | -42.4% |
| Financial charges | 65/66B | €5,562 | €10,130 | +€4,568 | +82.1% |
| Recurring financial charges | 65 | €5,562 | €10,130 | +€4,568 | +82.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,699 | €19,675 | +€44,374 | |
| Income taxes | 67/77 | €320 | €2,069 | +€1,749 | +546% |
| Profit (loss) for the period | 9904 | -€25,019 | €17,606 | +€42,625 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,019 | €17,606 | +€42,625 |
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 22 October 2026 via checked.be.