PRESS'GOURMANDE: 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.
PRESS'GOURMANDE
Largest movements
- Cash +€5,549
up €5,549 (+35.9%), from €15,438 to €20,987
mainly Trade debts (+€12,547) and Depreciation (+€6,546)
- Tangible fixed assets -€4,492
down €4,492 (-15.2%), from €29,628 to €25,136
of which Other tangible fixed assets: -€2,889
- Receivables within one year +€4,041
up €4,041 (+56.5%), from €7,156 to €11,197
of which Trade receivables: +€4,817
- Stocks and contracts -€3,682
down €3,682 (-14.7%), from €25,047 to €21,365
- Intangible fixed assets -€980
down €980 (-12.7%), from €7,714 to €6,734
- Trade debts +€12,547
up €12,547 (+51.8%), from €24,241 to €36,788
- Other debts -€9,158
down €9,158 (-40.3%), from €22,744 to €13,587
- Profit (loss) carried forward -€2,465
down €2,465 (-10.6%), from -€23,232 to -€25,697
- Accrued charges and deferred income -€1,785
down €1,785 (-100%), from €1,785 to €0
- Tax, wage and social debts +€1,396
up €1,396 (+6.9%), from €20,180 to €21,576
of which Taxes: +€1,165
- Gross operating margin +€22,430
up €22,430 (+17.8%), from €126,080 to €148,510
- Staff costs +€3,510
up €3,510 (+2.6%), from €133,305 to €136,816
- Financial charges +€2,297
up €2,297 (+46.2%), from €4,978 to €7,275
- Financial income -€1,821
down €1,821 (-94.7%), from €1,922 to €101
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 | €89,719 | €90,314 | +€595 | +0.7% |
| Fixed assets | 21/28 | €41,270 | €35,786 | -€5,484 | -13.3% |
| Intangible fixed assets | 21 | €7,714 | €6,734 | -€980 | -12.7% |
| Tangible fixed assets | 22/27 | €29,628 | €25,136 | -€4,492 | -15.2% |
| Plant, machinery and equipment | 23 | €5,455 | €3,852 | -€1,604 | -29.4% |
| Other tangible fixed assets | 26 | €24,173 | €21,284 | -€2,889 | -11.9% |
| Financial fixed assets | 28 | €3,928 | €3,916 | -€12 | -0.3% |
| Current assets | 29/58 | €48,449 | €54,528 | +€6,079 | +12.5% |
| Stocks and contracts in progress | 3 | €25,047 | €21,365 | -€3,682 | -14.7% |
| Stocks | 30/36 | €25,047 | €21,365 | -€3,682 | -14.7% |
| Amounts receivable within one year | 40/41 | €7,156 | €11,197 | +€4,041 | +56.5% |
| Trade receivables | 40 | €4,368 | €9,185 | +€4,817 | +110% |
| Other amounts receivable | 41 | €2,788 | €2,012 | -€776 | -27.8% |
| Cash at bank and in hand | 54/58 | €15,438 | €20,987 | +€5,549 | +35.9% |
| Deferred charges and accrued income | 490/1 | €808 | €979 | +€171 | +21.2% |
| Total equity and liabilities | 10/49 | €89,719 | €90,314 | +€595 | +0.7% |
| Equity | 10/15 | €20,768 | €18,303 | -€2,465 | -11.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,232 | -€25,697 | -€2,465 | -10.6% |
| Amounts payable | 17/49 | €68,951 | €72,011 | +€3,060 | +4.4% |
| Amounts payable within one year | 42/48 | €67,166 | €72,011 | +€4,845 | +7.2% |
| Trade debts | 44 | €24,241 | €36,788 | +€12,547 | +51.8% |
| Suppliers | 440/4 | €24,241 | €36,788 | +€12,547 | +51.8% |
| Advances received on contracts in progress | 46 | - | €60 | +€60 | |
| Taxes, remuneration and social security | 45 | €20,180 | €21,576 | +€1,396 | +6.9% |
| Taxes | 450/3 | €3,234 | €4,399 | +€1,165 | +36.0% |
| Remuneration and social security | 454/9 | €16,946 | €17,177 | +€231 | +1.4% |
| Other amounts payable | 47/48 | €22,744 | €13,587 | -€9,158 | -40.3% |
| Accrued charges and deferred income | 492/3 | €1,785 | €0 | -€1,785 | -100% |
| Remuneration, social security and pensions | 62 | €133,305 | €136,816 | +€3,510 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,019 | €6,546 | -€474 | -6.7% |
| Other operating charges | 640/8 | €387 | €436 | +€49 | +12.7% |
| Gross operating margin | 9900 | €126,080 | €148,510 | +€22,430 | +17.8% |
| Operating profit (loss) | 9901 | -€14,632 | €4,713 | +€19,345 | |
| Financial income | 75/76B | €1,922 | €101 | -€1,821 | -94.7% |
| Recurring financial income | 75 | €1,922 | €101 | -€1,821 | -94.7% |
| Financial charges | 65/66B | €4,978 | €7,275 | +€2,297 | +46.2% |
| Recurring financial charges | 65 | €4,978 | €7,275 | +€2,297 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,688 | -€2,461 | +€15,226 | +86.1% |
| Income taxes | 67/77 | €4 | €4 | +€0 | +0.9% |
| Profit (loss) for the period | 9904 | -€17,691 | -€2,465 | +€15,226 | +86.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,691 | -€2,465 | +€15,226 | +86.1% |
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 28 October 2026 via checked.be.