PREST: 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.
PREST
Largest movements
- Receivables within one year +€9,252
up €9,252 (+424.8%), from €2,178 to €11,430
of which Trade receivables: +€11,102
- Deferred charges and accrued income -€409
down €409 (-33.7%), from €1,213 to €804
- Profit (loss) carried forward +€14,647
up €14,647 (+51.2%), from -€28,622 to -€13,975
- Trade debts -€6,365
down €6,365 (-56.9%), from €11,197 to €4,831
- Tax, wage and social debts +€1,891
up €1,891 (+18.0%), from €10,519 to €12,410
of which Taxes: +€6,459
- Other debts -€1,397
down €1,397 (-12.8%), from €10,904 to €9,507
- Gross operating margin +€35,203
up €35,203, from -€15,316 to €19,888
- Other operating charges +€2,394
up €2,394 (+264.6%), from €905 to €3,299
- Financial charges -€1,020
down €1,020 (-90.5%), from €1,127 to €107
- Financial income -€428
down €428 (-99.9%), from €429 to €0
- Taxes -€215
down €215 (-66.8%), from €322 to €107
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 | €5,139 | €13,914 | +€8,775 | +170.7% |
| Current assets | 29/58 | €5,139 | €13,914 | +€8,775 | +170.7% |
| Amounts receivable within one year | 40/41 | €2,178 | €11,430 | +€9,252 | +424.8% |
| Trade receivables | 40 | €308 | €11,410 | +€11,102 | +3610.5% |
| Other amounts receivable | 41 | €1,871 | €20 | -€1,851 | -98.9% |
| Cash at bank and in hand | 54/58 | €1,748 | €1,681 | -€67 | -3.9% |
| Deferred charges and accrued income | 490/1 | €1,213 | €804 | -€409 | -33.7% |
| Total equity and liabilities | 10/49 | €5,139 | €13,914 | +€8,775 | +170.7% |
| Equity | 10/15 | -€27,481 | -€12,834 | +€14,647 | +53.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €141 | €141 | = | 0.0% |
| Distributable reserves | 133 | €141 | €141 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,622 | -€13,975 | +€14,647 | +51.2% |
| Amounts payable | 17/49 | €32,620 | €26,748 | -€5,872 | -18.0% |
| Amounts payable within one year | 42/48 | €32,620 | €26,748 | -€5,872 | -18.0% |
| Trade debts | 44 | €11,197 | €4,831 | -€6,365 | -56.9% |
| Suppliers | 440/4 | €11,197 | €4,831 | -€6,365 | -56.9% |
| Taxes, remuneration and social security | 45 | €10,519 | €12,410 | +€1,891 | +18.0% |
| Taxes | 450/3 | €5,951 | €12,410 | +€6,459 | +108.5% |
| Remuneration and social security | 454/9 | €4,568 | €0 | -€4,568 | -100.0% |
| Other amounts payable | 47/48 | €10,904 | €9,507 | -€1,397 | -12.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €905 | €3,299 | +€2,394 | +264.6% |
| Non-recurring operating charges | 66A | - | €1,728 | +€1,728 | |
| Gross operating margin | 9900 | -€15,316 | €19,888 | +€35,203 | |
| Operating profit (loss) | 9901 | -€16,221 | €14,860 | +€31,081 | |
| Financial income | 75/76B | €429 | €0 | -€428 | -99.9% |
| Recurring financial income | 75 | €429 | €0 | -€428 | -99.9% |
| Financial charges | 65/66B | €1,127 | €107 | -€1,020 | -90.5% |
| Recurring financial charges | 65 | €1,127 | €107 | -€1,020 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,919 | €14,754 | +€31,672 | |
| Income taxes | 67/77 | €322 | €107 | -€215 | -66.8% |
| Profit (loss) for the period | 9904 | -€17,241 | €14,647 | +€31,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,241 | €14,647 | +€31,887 |
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 10 October 2026 via checked.be.