PRESTAGRI: 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.
PRESTAGRI
Largest movements
- Cash -€451
down €451 (-91.1%), from €494 to €44
mainly Debts after one year (-€21,095) and Receivables within one year (-€420)
- Receivables within one year +€420
up €420 (+11.8%), from €3,560 to €3,980
of which Other amounts receivable: +€738
- Debts after one year -€21,095
down €21,095 (-7.7%), from €274,197 to €253,102
- Profit (loss) carried forward +€11,396
up €11,396 (+3.5%), from -€322,172 to -€310,776
- Tax, wage and social debts +€5,299
up €5,299 (+16.0%), from €33,042 to €38,341
- Short-term financial debts +€4,327
new in 2025: €4,327
- Trade debts +€43
up €43 (+11.1%), from €387 to €430
- Gross operating margin -€92,278
down €92,278 (-84.9%), from €108,739 to €16,461
- Other operating charges -€13,817
no longer reported in 2025 (was €13,817)
- Financial charges +€4,027
up €4,027 (+662.4%), from €608 to €4,635
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 | €4,055 | €4,024 | -€30 | -0.7% |
| Current assets | 29/58 | €4,055 | €4,024 | -€30 | -0.7% |
| Amounts receivable within one year | 40/41 | €3,560 | €3,980 | +€420 | +11.8% |
| Trade receivables | 40 | €3,560 | €3,242 | -€318 | -8.9% |
| Other amounts receivable | 41 | - | €738 | +€738 | |
| Cash at bank and in hand | 54/58 | €494 | €44 | -€451 | -91.1% |
| Total equity and liabilities | 10/49 | €4,055 | €4,024 | -€30 | -0.7% |
| Equity | 10/15 | -€303,572 | -€292,176 | +€11,396 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€322,172 | -€310,776 | +€11,396 | +3.5% |
| Amounts payable | 17/49 | €307,626 | €296,200 | -€11,426 | -3.7% |
| Amounts payable after more than one year | 17 | €274,197 | €253,102 | -€21,095 | -7.7% |
| Other amounts payable | 178/9 | €274,197 | €253,102 | -€21,095 | -7.7% |
| Amounts payable within one year | 42/48 | €33,430 | €43,098 | +€9,669 | +28.9% |
| Financial debts | 43 | - | €4,327 | +€4,327 | |
| Credit institutions | 430/8 | - | €4,327 | +€4,327 | |
| Trade debts | 44 | €387 | €430 | +€43 | +11.1% |
| Suppliers | 440/4 | €387 | €430 | +€43 | +11.1% |
| Taxes, remuneration and social security | 45 | €33,042 | €38,341 | +€5,299 | +16.0% |
| Taxes | 450/3 | €33,042 | €38,341 | +€5,299 | +16.0% |
| Remuneration, social security and pensions | 62 | €387 | €430 | +€43 | +11.1% |
| Other operating charges | 640/8 | €13,817 | - | -€13,817 | |
| Gross operating margin | 9900 | €108,739 | €16,461 | -€92,278 | -84.9% |
| Operating profit (loss) | 9901 | €94,534 | €16,031 | -€78,503 | -83.0% |
| Financial charges | 65/66B | €608 | €4,635 | +€4,027 | +662.4% |
| Recurring financial charges | 65 | €608 | €4,635 | +€4,027 | +662.4% |
| Profit (loss) for the period before taxes | 9903 | €93,926 | €11,396 | -€82,531 | -87.9% |
| Profit (loss) for the period | 9904 | €93,926 | €11,396 | -€82,531 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,926 | €11,396 | -€82,531 | -87.9% |
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 12 October 2026 via checked.be.