PRESTANZA MODA: 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.
PRESTANZA MODA
Largest movements
- Stocks and contracts -€8,895
down €8,895 (-31.1%), from €28,563 to €19,667
- Receivables within one year -€4,333
down €4,333 (-86.7%), from €4,998 to €665
of which Trade receivables: -€4,487
- Tangible fixed assets -€3,454
down €3,454 (-26.0%), from €13,297 to €9,844
of which Furniture and vehicles: -€1,976
- Cash -€1,122
down €1,122 (-18.4%), from €6,095 to €4,973
mainly Net result for the year (-€17,514) and Trade debts (-€4,974)
- Profit (loss) carried forward -€17,514
down €17,514, from €14,535 to -€2,979
- Other debts +€8,948
up €8,948 (+135%), from €6,643 to €15,591
- Trade debts -€4,974
down €4,974 (-82.7%), from €6,012 to €1,038
- Tax, wage and social debts -€4,254
down €4,254 (-77.4%), from €5,500 to €1,246
of which Taxes: -€2,754
- Gross operating margin +€5,947
up €5,947 (+32.1%), from -€18,535 to -€12,588
- Other operating charges -€944
down €944 (-64.8%), from €1,457 to €513
- Depreciation +€199
up €199 (+6.1%), from €3,255 to €3,454
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 | €53,590 | €35,796 | -€17,794 | -33.2% |
| Fixed assets | 21/28 | €13,537 | €10,084 | -€3,454 | -25.5% |
| Tangible fixed assets | 22/27 | €13,297 | €9,844 | -€3,454 | -26.0% |
| Furniture and vehicles | 24 | €8,168 | €6,191 | -€1,976 | -24.2% |
| Other tangible fixed assets | 26 | €5,130 | €3,652 | -€1,477 | -28.8% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €40,053 | €25,712 | -€14,340 | -35.8% |
| Stocks and contracts in progress | 3 | €28,563 | €19,667 | -€8,895 | -31.1% |
| Stocks | 30/36 | €28,563 | €19,667 | -€8,895 | -31.1% |
| Amounts receivable within one year | 40/41 | €4,998 | €665 | -€4,333 | -86.7% |
| Trade receivables | 40 | €4,880 | €393 | -€4,487 | -91.9% |
| Other amounts receivable | 41 | €118 | €271 | +€154 | +130% |
| Cash at bank and in hand | 54/58 | €6,095 | €4,973 | -€1,122 | -18.4% |
| Deferred charges and accrued income | 490/1 | €397 | €407 | +€10 | +2.5% |
| Total equity and liabilities | 10/49 | €53,590 | €35,796 | -€17,794 | -33.2% |
| Equity | 10/15 | €35,435 | €17,921 | -€17,514 | -49.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,535 | -€2,979 | -€17,514 | |
| Amounts payable | 17/49 | €18,155 | €17,875 | -€279 | -1.5% |
| Amounts payable within one year | 42/48 | €18,155 | €17,875 | -€279 | -1.5% |
| Trade debts | 44 | €6,012 | €1,038 | -€4,974 | -82.7% |
| Suppliers | 440/4 | €6,012 | €1,038 | -€4,974 | -82.7% |
| Taxes, remuneration and social security | 45 | €5,500 | €1,246 | -€4,254 | -77.4% |
| Taxes | 450/3 | €4,000 | €1,246 | -€2,754 | -68.9% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €6,643 | €15,591 | +€8,948 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,255 | €3,454 | +€199 | +6.1% |
| Other operating charges | 640/8 | €1,457 | €513 | -€944 | -64.8% |
| Gross operating margin | 9900 | -€18,535 | -€12,588 | +€5,947 | +32.1% |
| Operating profit (loss) | 9901 | -€23,247 | -€16,555 | +€6,692 | +28.8% |
| Financial charges | 65/66B | €808 | €701 | -€107 | -13.3% |
| Recurring financial charges | 65 | €808 | €701 | -€107 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,055 | -€17,255 | +€6,800 | +28.3% |
| Income taxes | 67/77 | €242 | €259 | +€17 | +6.9% |
| Profit (loss) for the period | 9904 | -€24,298 | -€17,514 | +€6,783 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,298 | -€17,514 | +€6,783 | +27.9% |
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 16 October 2026 via checked.be.