Presse Avant: 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.
Presse Avant
Largest movements
- Cash -€17,441
down €17,441 (-63.9%), from €27,299 to €9,858
mainly Other debts (-€19,678) and Receivables within one year (-€8,068)
- Receivables within one year +€8,068
up €8,068 (+138%), from €5,844 to €13,912
of which Trade receivables: +€8,052
- Tangible fixed assets -€6,338
down €6,338 (-16.1%), from €39,458 to €33,120
of which Furniture and vehicles: -€7,084
- Other debts -€19,678
down €19,678 (-99.8%), from €19,724 to €45
- Reserves +€2,951
up €2,951 (+8.2%), from €36,112 to €39,062
- Tax, wage and social debts +€1,836
up €1,836 (+13.8%), from €13,280 to €15,116
- Gross operating margin -€17,429
down €17,429 (-48.5%), from €35,942 to €18,514
- Taxes -€4,702
down €4,702 (-55.0%), from €8,551 to €3,850
- Depreciation +€3,197
up €3,197 (+62.1%), from €5,151 to €8,349
- Financial charges -€942
down €942 (-88.3%), from €1,067 to €125
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 | €73,101 | €57,363 | -€15,738 | -21.5% |
| Fixed assets | 21/28 | €39,458 | €33,120 | -€6,338 | -16.1% |
| Tangible fixed assets | 22/27 | €39,458 | €33,120 | -€6,338 | -16.1% |
| Plant, machinery and equipment | 23 | €1,911 | €1,491 | -€421 | -22.0% |
| Furniture and vehicles | 24 | €30,956 | €23,872 | -€7,084 | -22.9% |
| Other tangible fixed assets | 26 | €6,591 | €7,758 | +€1,167 | +17.7% |
| Current assets | 29/58 | €33,643 | €24,243 | -€9,400 | -27.9% |
| Amounts receivable within one year | 40/41 | €5,844 | €13,912 | +€8,068 | +138% |
| Trade receivables | 40 | €5,844 | €13,896 | +€8,052 | +138% |
| Other amounts receivable | 41 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €27,299 | €9,858 | -€17,441 | -63.9% |
| Deferred charges and accrued income | 490/1 | €501 | €473 | -€27 | -5.4% |
| Total equity and liabilities | 10/49 | €73,101 | €57,363 | -€15,738 | -21.5% |
| Equity | 10/15 | €39,112 | €42,062 | +€2,951 | +7.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,112 | €39,062 | +€2,951 | +8.2% |
| Distributable reserves | 133 | €36,112 | €39,062 | +€2,951 | +8.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,990 | €15,301 | -€18,689 | -55.0% |
| Amounts payable within one year | 42/48 | €33,990 | €15,301 | -€18,689 | -55.0% |
| Financial debts | 43 | €290 | €3 | -€287 | -99.0% |
| Credit institutions | 430/8 | €290 | €3 | -€287 | -99.0% |
| Trade debts | 44 | €696 | €137 | -€560 | -80.4% |
| Suppliers | 440/4 | €696 | €137 | -€560 | -80.4% |
| Taxes, remuneration and social security | 45 | €13,280 | €15,116 | +€1,836 | +13.8% |
| Taxes | 450/3 | €13,280 | €15,116 | +€1,836 | +13.8% |
| Other amounts payable | 47/48 | €19,724 | €45 | -€19,678 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,151 | €8,349 | +€3,197 | +62.1% |
| Other operating charges | 640/8 | €591 | €639 | +€48 | +8.1% |
| Gross operating margin | 9900 | €35,942 | €18,514 | -€17,429 | -48.5% |
| Operating profit (loss) | 9901 | €30,200 | €9,526 | -€20,674 | -68.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €1,067 | €125 | -€942 | -88.3% |
| Recurring financial charges | 65 | €1,067 | €125 | -€942 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €29,133 | €9,401 | -€19,732 | -67.7% |
| Income taxes | 67/77 | €8,551 | €3,850 | -€4,702 | -55.0% |
| Profit (loss) for the period | 9904 | €20,582 | €5,551 | -€15,031 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,582 | €5,551 | -€15,031 | -73.0% |
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 21 October 2026 via checked.be.