PRESOL: 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.
PRESOL
Largest movements
- Tangible fixed assets -€33,077
down €33,077 (-49.5%), from €66,821 to €33,744
- Receivables within one year +€17,609
up €17,609 (+31.4%), from €56,159 to €73,768
of which Other amounts receivable: +€14,793
- Stocks and contracts +€11,924
up €11,924 (+18.6%), from €64,147 to €76,071
- Trade debts +€24,439
up €24,439 (+2077.5%), from €1,176 to €25,616
- Other debts -€20,500
down €20,500 (-28.1%), from €72,955 to €52,455
- Current portion of long-term debt -€4,776
down €4,776 (-43.5%), from €10,983 to €6,207
- Debts after one year -€3,457
down €3,457 (-1.4%), from €243,886 to €240,429
of which Financial debts: -€3,457
- Short-term financial debts -€2,500
down €2,500 (-2.8%), from €90,000 to €87,500
- Other operating charges -€15,156
down €15,156 (-96.6%), from €15,682 to €526
- Gross operating margin -€6,345
down €6,345 (-5.9%), from €107,288 to €100,943
- Staff costs +€1,937
up €1,937 (+3.3%), from €57,936 to €59,873
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 | €199,632 | €195,145 | -€4,487 | -2.2% |
| Fixed assets | 21/28 | €66,821 | €33,744 | -€33,077 | -49.5% |
| Tangible fixed assets | 22/27 | €66,821 | €33,744 | -€33,077 | -49.5% |
| Plant, machinery and equipment | 23 | €29,769 | €14,626 | -€15,143 | -50.9% |
| Furniture and vehicles | 24 | €18,214 | €12,214 | -€6,000 | -32.9% |
| Leasing and similar rights | 25 | €15,626 | €4,762 | -€10,864 | -69.5% |
| Other tangible fixed assets | 26 | €3,212 | €2,141 | -€1,071 | -33.3% |
| Current assets | 29/58 | €132,811 | €161,401 | +€28,590 | +21.5% |
| Stocks and contracts in progress | 3 | €64,147 | €76,071 | +€11,924 | +18.6% |
| Stocks | 30/36 | €64,147 | €76,071 | +€11,924 | +18.6% |
| Amounts receivable within one year | 40/41 | €56,159 | €73,768 | +€17,609 | +31.4% |
| Trade receivables | 40 | €45,772 | €48,588 | +€2,815 | +6.2% |
| Other amounts receivable | 41 | €10,387 | €25,180 | +€14,793 | +142.4% |
| Cash at bank and in hand | 54/58 | €6,490 | €6,157 | -€333 | -5.1% |
| Deferred charges and accrued income | 490/1 | €6,015 | €5,404 | -€610 | -10.1% |
| Total equity and liabilities | 10/49 | €199,632 | €195,145 | -€4,487 | -2.2% |
| Equity | 10/15 | -€241,927 | -€239,795 | +€2,133 | +0.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €9,180 | €9,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,180 | €9,180 | = | 0.0% |
| Legal reserve | 130 | €9,180 | €9,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€351,107 | -€348,975 | +€2,133 | +0.6% |
| Amounts payable | 17/49 | €441,559 | €434,939 | -€6,620 | -1.5% |
| Amounts payable after more than one year | 17 | €243,886 | €240,429 | -€3,457 | -1.4% |
| Financial debts | 170/4 | €3,457 | - | -€3,457 | |
| Other amounts payable | 178/9 | €240,429 | €240,429 | = | 0.0% |
| Amounts payable within one year | 42/48 | €194,995 | €191,721 | -€3,274 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €10,983 | €6,207 | -€4,776 | -43.5% |
| Financial debts | 43 | €90,000 | €87,500 | -€2,500 | -2.8% |
| Credit institutions | 430/8 | €90,000 | €87,500 | -€2,500 | -2.8% |
| Trade debts | 44 | €1,176 | €25,616 | +€24,439 | +2077.5% |
| Suppliers | 440/4 | €1,176 | €25,616 | +€24,439 | +2077.5% |
| Taxes, remuneration and social security | 45 | €19,881 | €19,944 | +€63 | +0.3% |
| Taxes | 450/3 | €6,089 | €5,847 | -€242 | -4.0% |
| Remuneration and social security | 454/9 | €13,791 | €14,097 | +€306 | +2.2% |
| Other amounts payable | 47/48 | €72,955 | €52,455 | -€20,500 | -28.1% |
| Accrued charges and deferred income | 492/3 | €2,678 | €2,789 | +€111 | +4.1% |
| Remuneration, social security and pensions | 62 | €57,936 | €59,873 | +€1,937 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,245 | €33,077 | -€167 | -0.5% |
| Other operating charges | 640/8 | €15,682 | €526 | -€15,156 | -96.6% |
| Gross operating margin | 9900 | €107,288 | €100,943 | -€6,345 | -5.9% |
| Operating profit (loss) | 9901 | €425 | €7,467 | +€7,042 | +1656.9% |
| Financial income | 75/76B | €18 | €18 | -€1 | -3.6% |
| Recurring financial income | 75 | €18 | €18 | -€1 | -3.6% |
| Financial charges | 65/66B | €5,825 | €5,352 | -€474 | -8.1% |
| Recurring financial charges | 65 | €5,825 | €5,352 | -€474 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,382 | €2,133 | +€7,515 | |
| Profit (loss) for the period | 9904 | -€5,382 | €2,133 | +€7,515 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,382 | €2,133 | +€7,515 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.