PRESSUR: 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.
PRESSUR
Largest movements
- Cash -€73,127
down €73,127 (-60.0%), from €121,914 to €48,787
mainly Receivables within one year (-€73,098) and Trade debts (-€16,627)
- Receivables within one year +€73,098
up €73,098 (+1987.4%), from €3,678 to €76,776
of which Other amounts receivable: +€60,000
- Tangible fixed assets -€9,964
down €9,964 (-26.8%), from €37,116 to €27,152
of which Furniture and vehicles: -€7,092
- Trade debts -€16,627
down €16,627 (-94.9%), from €17,527 to €900
- Tax, wage and social debts +€4,917
up €4,917 (+45.3%), from €10,859 to €15,776
of which Remuneration and social security: +€7,602
- Profit (loss) carried forward +€1,916
up €1,916 (+1.7%), from €114,575 to €116,491
- Staff costs +€31,956
up €31,956 (+4150.1%), from €770 to €32,726
- Turnover +€23,164
up €23,164 (+20.8%), from €111,484 to €134,648
- Gross operating margin +€20,742
up €20,742 (+41.0%), from €50,561 to €71,303
- Taxes -€2,682
down €2,682 (-26.0%), from €10,314 to €7,632
- Purchases and services +€2,422
up €2,422 (+4.0%), from €60,923 to €63,345
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,320 | €155,648 | -€9,672 | -5.9% |
| Fixed assets | 21/28 | €39,728 | €29,764 | -€9,964 | -25.1% |
| Tangible fixed assets | 22/27 | €37,116 | €27,152 | -€9,964 | -26.8% |
| Land and buildings | 22 | €2,872 | - | -€2,872 | |
| Furniture and vehicles | 24 | €34,244 | €27,152 | -€7,092 | -20.7% |
| Financial fixed assets | 28 | €2,612 | €2,612 | = | 0.0% |
| Current assets | 29/58 | €125,592 | €125,884 | +€292 | +0.2% |
| Amounts receivable within one year | 40/41 | €3,678 | €76,776 | +€73,098 | +1987.4% |
| Trade receivables | 40 | €3,678 | €16,776 | +€13,098 | +356.1% |
| Other amounts receivable | 41 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €121,914 | €48,787 | -€73,127 | -60.0% |
| Deferred charges and accrued income | 490/1 | - | €321 | +€321 | |
| Total equity and liabilities | 10/49 | €165,320 | €155,648 | -€9,672 | -5.9% |
| Equity | 10/15 | €135,475 | €137,391 | +€1,916 | +1.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,575 | €116,491 | +€1,916 | +1.7% |
| Amounts payable | 17/49 | €29,845 | €18,257 | -€11,588 | -38.8% |
| Amounts payable within one year | 42/48 | €28,386 | €16,798 | -€11,588 | -40.8% |
| Trade debts | 44 | €17,527 | €900 | -€16,627 | -94.9% |
| Suppliers | 440/4 | €17,527 | €900 | -€16,627 | -94.9% |
| Taxes, remuneration and social security | 45 | €10,859 | €15,776 | +€4,917 | +45.3% |
| Taxes | 450/3 | €10,317 | €7,632 | -€2,685 | -26.0% |
| Remuneration and social security | 454/9 | €542 | €8,144 | +€7,602 | +1402.6% |
| Other amounts payable | 47/48 | - | €122 | +€122 | |
| Accrued charges and deferred income | 492/3 | €1,459 | €1,459 | = | 0.0% |
| Turnover | 70 | €111,484 | €134,648 | +€23,164 | +20.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,923 | €63,345 | +€2,422 | +4.0% |
| Remuneration, social security and pensions | 62 | €770 | €32,726 | +€31,956 | +4150.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,040 | €13,110 | +€70 | +0.5% |
| Other operating charges | 640/8 | €789 | €895 | +€106 | +13.4% |
| Gross operating margin | 9900 | €50,561 | €71,303 | +€20,742 | +41.0% |
| Operating profit (loss) | 9901 | €35,962 | €24,572 | -€11,390 | -31.7% |
| Financial charges | 65/66B | €38 | €24 | -€14 | -36.8% |
| Recurring financial charges | 65 | €38 | €24 | -€14 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €35,924 | €24,548 | -€11,376 | -31.7% |
| Income taxes | 67/77 | €10,314 | €7,632 | -€2,682 | -26.0% |
| Profit (loss) for the period | 9904 | €25,610 | €16,916 | -€8,694 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,610 | €16,916 | -€8,694 | -33.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.