PRESTASOINS: 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.
PRESTASOINS
Largest movements
- Cash +€7,280
up €7,280 (+106%), from €6,847 to €14,126
mainly Net result for the year (+€10,746) and Depreciation (+€2,482)
- Receivables within one year +€3,716
up €3,716 (+49.4%), from €7,526 to €11,242
- Tangible fixed assets -€2,482
down €2,482 (-57.2%), from €4,338 to €1,856
- Deferred charges and accrued income +€400
up €400 (+21.1%), from €1,892 to €2,293
- Profit (loss) carried forward +€9,246
up €9,246, from -€1,495 to €7,751
- Tax, wage and social debts -€880
down €880 (-15.4%), from €5,708 to €4,828
of which Remuneration and social security: -€2,944
- Trade debts +€509
up €509 (+131%), from €390 to €899
- Gross operating margin +€18,776
up €18,776 (+867%), from €2,166 to €20,942
- Taxes +€3,732
up €3,732 (+138%), from €2,712 to €6,444
- Depreciation +€1,181
up €1,181 (+90.8%), from €1,301 to €2,482
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 | €20,603 | €29,517 | +€8,914 | +43.3% |
| Fixed assets | 21/28 | €4,338 | €1,856 | -€2,482 | -57.2% |
| Tangible fixed assets | 22/27 | €4,338 | €1,856 | -€2,482 | -57.2% |
| Furniture and vehicles | 24 | €4,338 | €1,856 | -€2,482 | -57.2% |
| Current assets | 29/58 | €16,265 | €27,661 | +€11,396 | +70.1% |
| Amounts receivable within one year | 40/41 | €7,526 | €11,242 | +€3,716 | +49.4% |
| Trade receivables | 40 | €7,526 | €11,242 | +€3,716 | +49.4% |
| Cash at bank and in hand | 54/58 | €6,847 | €14,126 | +€7,280 | +106% |
| Deferred charges and accrued income | 490/1 | €1,892 | €2,293 | +€400 | +21.1% |
| Total equity and liabilities | 10/49 | €20,603 | €29,517 | +€8,914 | +43.3% |
| Equity | 10/15 | €14,505 | €23,751 | +€9,246 | +63.7% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,495 | €7,751 | +€9,246 | |
| Amounts payable | 17/49 | €6,097 | €5,765 | -€332 | -5.4% |
| Amounts payable within one year | 42/48 | €6,097 | €5,765 | -€332 | -5.4% |
| Trade debts | 44 | €390 | €899 | +€509 | +131% |
| Suppliers | 440/4 | €390 | €899 | +€509 | +131% |
| Taxes, remuneration and social security | 45 | €5,708 | €4,828 | -€880 | -15.4% |
| Taxes | 450/3 | €2,763 | €4,828 | +€2,065 | +74.7% |
| Remuneration and social security | 454/9 | €2,944 | - | -€2,944 | |
| Other amounts payable | 47/48 | - | €39 | +€39 | |
| Non-recurring operating income | 76A | €13,900 | - | -€13,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €2,482 | +€1,181 | +90.8% |
| Other operating charges | 640/8 | €1,319 | €1,178 | -€141 | -10.7% |
| Gross operating margin | 9900 | €2,166 | €20,942 | +€18,776 | +867% |
| Operating profit (loss) | 9901 | -€454 | €17,282 | +€17,735 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €107 | €92 | -€15 | -14.3% |
| Recurring financial charges | 65 | €107 | €92 | -€15 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€560 | €17,190 | +€17,751 | |
| Income taxes | 67/77 | €2,712 | €6,444 | +€3,732 | +138% |
| Profit (loss) for the period | 9904 | -€3,273 | €10,746 | +€14,019 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,273 | €10,746 | +€14,019 |
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 19 October 2026 via checked.be.