PreSoft: what changed
Two fiscal 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.
PreSoft
Largest movements
- Current investments -€35,595
down €35,595 (-100.0%), from €35,600 to €5
- Receivables within one year -€10,882
down €10,882 (-50.9%), from €21,367 to €10,485
of which Other amounts receivable: -€20,356
- Tangible fixed assets -€8,823
no longer reported in 2025 (was €8,823)
of which Furniture and vehicles: -€7,554
- Stocks and contracts -€3,153
no longer reported in 2025 (was €3,153)
- Cash -€1,824
down €1,824 (-69.2%), from €2,635 to €810
mainly Net result for the year (-€56,757) and Other debts (-€1,743)
- Profit (loss) carried forward -€56,757
down €56,757 (-240.2%), from -€23,632 to -€80,389
- Other debts -€1,743
down €1,743 (-2.8%), from €62,395 to €60,652
- Tax, wage and social debts -€1,211
down €1,211 (-29.0%), from €4,170 to €2,959
- Financial charges +€35,886
up €35,886 (+8101.5%), from €443 to €36,329
- Gross operating margin -€21,734
down €21,734, from €6,357 to -€15,377
- Depreciation -€4,903
no longer reported in 2025 (was €4,903)
- Taxes -€3,426
down €3,426 (-80.2%), from €4,273 to €847
- Other operating charges +€1,670
up €1,670 (+193.8%), from €862 to €2,532
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.
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 | €72,436 | €11,300 | -€61,136 | -84.4% |
| Fixed assets | 21/28 | €8,823 | - | -€8,823 | |
| Tangible fixed assets | 22/27 | €8,823 | - | -€8,823 | |
| Plant, machinery and equipment | 23 | €1,269 | - | -€1,269 | |
| Furniture and vehicles | 24 | €7,554 | - | -€7,554 | |
| Current assets | 29/58 | €63,613 | €11,300 | -€52,313 | -82.2% |
| Stocks and contracts in progress | 3 | €3,153 | - | -€3,153 | |
| Stocks | 30/36 | €3,153 | - | -€3,153 | |
| Amounts receivable within one year | 40/41 | €21,367 | €10,485 | -€10,882 | -50.9% |
| Trade receivables | 40 | €307 | €9,781 | +€9,473 | +3085.4% |
| Other amounts receivable | 41 | €21,060 | €705 | -€20,356 | -96.7% |
| Current investments | 50/53 | €35,600 | €5 | -€35,595 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,635 | €810 | -€1,824 | -69.2% |
| Deferred charges and accrued income | 490/1 | €858 | - | -€858 | |
| Total equity and liabilities | 10/49 | €72,436 | €11,300 | -€61,136 | -84.4% |
| Equity | 10/15 | -€5,032 | -€61,789 | -€56,757 | -1127.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,632 | -€80,389 | -€56,757 | -240.2% |
| Amounts payable | 17/49 | €77,468 | €73,089 | -€4,379 | -5.7% |
| Amounts payable within one year | 42/48 | €77,468 | €73,089 | -€4,379 | -5.7% |
| Financial debts | 43 | €964 | €243 | -€721 | -74.8% |
| Credit institutions | 430/8 | €964 | €243 | -€721 | -74.8% |
| Trade debts | 44 | €9,940 | €9,236 | -€703 | -7.1% |
| Suppliers | 440/4 | €9,940 | €9,236 | -€703 | -7.1% |
| Taxes, remuneration and social security | 45 | €4,170 | €2,959 | -€1,211 | -29.0% |
| Taxes | 450/3 | €4,170 | €2,959 | -€1,211 | -29.0% |
| Other amounts payable | 47/48 | €62,395 | €60,652 | -€1,743 | -2.8% |
| Non-recurring operating income | 76A | - | €2,087 | +€2,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,903 | - | -€4,903 | |
| Other operating charges | 640/8 | €862 | €2,532 | +€1,670 | +193.8% |
| Non-recurring operating charges | 66A | €7,160 | €1,695 | -€5,465 | -76.3% |
| Gross operating margin | 9900 | €6,357 | -€15,377 | -€21,734 | |
| Operating profit (loss) | 9901 | -€6,568 | -€19,604 | -€13,036 | -198.5% |
| Financial income | 75/76B | €61 | €23 | -€38 | -62.6% |
| Recurring financial income | 75 | €61 | €23 | -€38 | -62.6% |
| Financial charges | 65/66B | €443 | €36,329 | +€35,886 | +8101.5% |
| Recurring financial charges | 65 | €443 | €36,329 | +€35,886 | +8101.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,950 | -€55,910 | -€48,960 | -704.5% |
| Income taxes | 67/77 | €4,273 | €847 | -€3,426 | -80.2% |
| Profit (loss) for the period | 9904 | -€11,223 | -€56,757 | -€45,534 | -405.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,223 | -€56,757 | -€45,534 | -405.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.