PRESTICAR: 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.
PRESTICAR
Largest movements
- Stocks and contracts -€87,460
down €87,460 (-79.2%), from €110,360 to €22,900
- Receivables within one year +€40,453
up €40,453 (+318.1%), from €12,717 to €53,170
of which Trade receivables: +€36,552
- Tangible fixed assets -€26,706
down €26,706 (-3.4%), from €790,609 to €763,903
of which Land and buildings: -€25,603
- Current portion of long-term debt -€211,908
down €211,908 (-80.4%), from €263,574 to €51,666
- Debts after one year +€157,732
up €157,732 (+34.5%), from €457,264 to €614,996
- Trade debts -€25,115
no longer reported in 2025 (was €25,115)
- Other debts +€23,500
up €23,500 (+203.2%), from €11,565 to €35,065
- Profit (loss) carried forward -€10,924
down €10,924 (-17.8%), from €61,358 to €50,433
- Gross operating margin -€122,664
down €122,664 (-57.9%), from €211,994 to €89,330
- Staff costs -€38,405
down €38,405 (-80.9%), from €47,496 to €9,091
- Write-downs +€18,162
new in 2025: €18,162
- Financial charges +€4,992
up €4,992 (+13.6%), from €36,740 to €41,732
- Other operating charges -€4,764
down €4,764 (-62.7%), from €7,600 to €2,836
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 | €931,177 | €852,950 | -€78,227 | -8.4% |
| Fixed assets | 21/28 | €796,676 | €769,523 | -€27,153 | -3.4% |
| Tangible fixed assets | 22/27 | €790,609 | €763,903 | -€26,706 | -3.4% |
| Land and buildings | 22 | €786,827 | €761,223 | -€25,603 | -3.3% |
| Plant, machinery and equipment | 23 | €2,261 | €1,761 | -€500 | -22.1% |
| Furniture and vehicles | 24 | €1,522 | €919 | -€603 | -39.6% |
| Financial fixed assets | 28 | €6,067 | €5,620 | -€447 | -7.4% |
| Current assets | 29/58 | €134,501 | €83,427 | -€51,075 | -38.0% |
| Stocks and contracts in progress | 3 | €110,360 | €22,900 | -€87,460 | -79.2% |
| Stocks | 30/36 | €110,360 | €22,900 | -€87,460 | -79.2% |
| Amounts receivable within one year | 40/41 | €12,717 | €53,170 | +€40,453 | +318.1% |
| Trade receivables | 40 | €7,584 | €44,136 | +€36,552 | +482.0% |
| Other amounts receivable | 41 | €5,133 | €9,034 | +€3,901 | +76.0% |
| Cash at bank and in hand | 54/58 | €10,034 | €7,034 | -€3,000 | -29.9% |
| Deferred charges and accrued income | 490/1 | €1,390 | €323 | -€1,067 | -76.8% |
| Total equity and liabilities | 10/49 | €931,177 | €852,950 | -€78,227 | -8.4% |
| Equity | 10/15 | €94,192 | €83,268 | -€10,924 | -11.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €8,045 | €8,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,566 | €5,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,358 | €50,433 | -€10,924 | -17.8% |
| Amounts payable | 17/49 | €836,985 | €769,682 | -€67,303 | -8.0% |
| Amounts payable after more than one year | 17 | €457,264 | €614,996 | +€157,732 | +34.5% |
| Financial debts | 170/4 | €457,264 | €614,996 | +€157,732 | +34.5% |
| Amounts payable within one year | 42/48 | €379,721 | €154,686 | -€225,035 | -59.3% |
| Current portion of amounts payable after more than one year | 42 | €263,574 | €51,666 | -€211,908 | -80.4% |
| Financial debts | 43 | €41,842 | €40,720 | -€1,122 | -2.7% |
| Credit institutions | 430/8 | €41,842 | €40,720 | -€1,122 | -2.7% |
| Trade debts | 44 | €25,115 | - | -€25,115 | |
| Suppliers | 440/4 | €25,115 | - | -€25,115 | |
| Taxes, remuneration and social security | 45 | €37,625 | €27,235 | -€10,390 | -27.6% |
| Taxes | 450/3 | €29,321 | €23,494 | -€5,827 | -19.9% |
| Remuneration and social security | 454/9 | €8,304 | €3,741 | -€4,563 | -55.0% |
| Other amounts payable | 47/48 | €11,565 | €35,065 | +€23,500 | +203.2% |
| Remuneration, social security and pensions | 62 | €47,496 | €9,091 | -€38,405 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,166 | €27,821 | +€655 | +2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,162 | +€18,162 | |
| Other operating charges | 640/8 | €7,600 | €2,836 | -€4,764 | -62.7% |
| Gross operating margin | 9900 | €211,994 | €89,330 | -€122,664 | -57.9% |
| Operating profit (loss) | 9901 | €129,733 | €31,420 | -€98,313 | -75.8% |
| Financial income | 75/76B | €59 | €1 | -€58 | -98.7% |
| Recurring financial income | 75 | €59 | €1 | -€58 | -98.7% |
| Financial charges | 65/66B | €36,740 | €41,732 | +€4,992 | +13.6% |
| Recurring financial charges | 65 | €36,740 | €41,732 | +€4,992 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €93,051 | -€10,312 | -€103,363 | |
| Income taxes | 67/77 | €5,356 | €613 | -€4,744 | -88.6% |
| Profit (loss) for the period | 9904 | €87,695 | -€10,924 | -€98,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,695 | -€10,924 | -€98,619 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.