PrestaTech: what changed
Two fiscal 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.
PrestaTech
Largest movements
- Receivables within one year +€81,827
up €81,827 (+5778.7%), from €1,416 to €83,243
of which Trade receivables: +€56,310
- Cash +€43,054
up €43,054 (+195.5%), from €22,028 to €65,082
mainly Accrued charges and deferred income (+€64,416) and Net result for the year (+€52,692)
- Accrued charges and deferred income +€64,416
new in 2023: €64,416
- Profit (loss) carried forward +€52,692
up €52,692 (+382.2%), from €13,788 to €66,480
- Tax, wage and social debts +€12,892
up €12,892 (+319.3%), from €4,037 to €16,929
- Trade debts -€5,119
no longer reported in 2023 (was €5,119)
- Gross operating margin +€67,109
up €67,109 (+362.2%), from €18,529 to €85,638
- Taxes +€9,558
up €9,558 (+258.3%), from €3,700 to €13,258
- Other operating charges +€3,894
new in 2023: €3,894
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,744 | €148,625 | +€124,881 | +525.9% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €23,444 | €148,325 | +€124,881 | +532.7% |
| Amounts receivable within one year | 40/41 | €1,416 | €83,243 | +€81,827 | +5778.7% |
| Trade receivables | 40 | €1,331 | €57,641 | +€56,310 | +4230.7% |
| Other amounts receivable | 41 | €85 | €25,602 | +€25,517 | +30020.0% |
| Cash at bank and in hand | 54/58 | €22,028 | €65,082 | +€43,054 | +195.5% |
| Total equity and liabilities | 10/49 | €23,744 | €148,625 | +€124,881 | +525.9% |
| Equity | 10/15 | €13,788 | €66,480 | +€52,692 | +382.2% |
| Profit (loss) carried forward | 14 | €13,788 | €66,480 | +€52,692 | +382.2% |
| Amounts payable | 17/49 | €9,956 | €82,145 | +€72,189 | +725.1% |
| Amounts payable within one year | 42/48 | €9,956 | €17,729 | +€7,773 | +78.1% |
| Trade debts | 44 | €5,119 | - | -€5,119 | |
| Suppliers | 440/4 | €5,119 | - | -€5,119 | |
| Taxes, remuneration and social security | 45 | €4,037 | €16,929 | +€12,892 | +319.3% |
| Taxes | 450/3 | €4,037 | €16,929 | +€12,892 | +319.3% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €64,416 | +€64,416 | |
| Other operating charges | 640/8 | - | €3,894 | +€3,894 | |
| Non-recurring operating charges | 66A | - | €15,500 | +€15,500 | |
| Gross operating margin | 9900 | €18,529 | €85,638 | +€67,109 | +362.2% |
| Operating profit (loss) | 9901 | €18,529 | €66,244 | +€47,715 | +257.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €241 | €295 | +€54 | +22.4% |
| Recurring financial charges | 65 | €241 | €295 | +€54 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €18,288 | €65,950 | +€47,662 | +260.6% |
| Income taxes | 67/77 | €3,700 | €13,258 | +€9,558 | +258.3% |
| Profit (loss) for the period | 9904 | €14,588 | €52,692 | +€38,104 | +261.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,588 | €52,692 | +€38,104 | +261.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.