PRESTICOM: 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.
PRESTICOM
Largest movements
- Receivables within one year -€37,944
down €37,944 (-57.7%), from €65,808 to €27,864
- Deferred charges and accrued income +€30,792
up €30,792 (+32.1%), from €95,914 to €126,706
- Cash +€2,856
up €2,856 (+312.1%), from €915 to €3,772
mainly Receivables within one year (+€37,944) and Net result for the year (+€5,187)
- Tax, wage and social debts -€8,557
down €8,557 (-19.2%), from €44,672 to €36,115
of which Taxes: -€4,630
- Profit (loss) carried forward +€5,187
up €5,187 (+146.3%), from €3,547 to €8,734
- Trade debts -€2,426
down €2,426 (-24.6%), from €9,843 to €7,417
- Gross operating margin -€54,107
down €54,107 (-30.5%), from €177,262 to €123,155
- Staff costs -€51,934
down €51,934 (-31.0%), from €167,450 to €115,516
- Financial charges -€3,218
down €3,218 (-83.9%), from €3,834 to €616
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 | €168,439 | €164,144 | -€4,296 | -2.6% |
| Fixed assets | 21/28 | €5,802 | €5,802 | = | 0.0% |
| Intangible fixed assets | 21 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €802 | €802 | = | 0.0% |
| Current assets | 29/58 | €162,637 | €158,341 | -€4,296 | -2.6% |
| Amounts receivable within one year | 40/41 | €65,808 | €27,864 | -€37,944 | -57.7% |
| Trade receivables | 40 | €65,808 | €27,864 | -€37,944 | -57.7% |
| Cash at bank and in hand | 54/58 | €915 | €3,772 | +€2,856 | +312.1% |
| Deferred charges and accrued income | 490/1 | €95,914 | €126,706 | +€30,792 | +32.1% |
| Total equity and liabilities | 10/49 | €168,439 | €164,144 | -€4,296 | -2.6% |
| Equity | 10/15 | €113,925 | €119,112 | +€5,187 | +4.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €48,378 | €48,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,590 | €12,590 | = | 0.0% |
| Legal reserve | 130 | €3,123 | €3,123 | = | 0.0% |
| Other | 1319 | €9,466 | €9,466 | = | 0.0% |
| Distributable reserves | 133 | €35,789 | €35,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,547 | €8,734 | +€5,187 | +146.3% |
| Amounts payable | 17/49 | €54,514 | €45,031 | -€9,483 | -17.4% |
| Amounts payable within one year | 42/48 | €54,514 | €43,531 | -€10,983 | -20.1% |
| Trade debts | 44 | €9,843 | €7,417 | -€2,426 | -24.6% |
| Suppliers | 440/4 | €9,843 | €7,417 | -€2,426 | -24.6% |
| Taxes, remuneration and social security | 45 | €44,672 | €36,115 | -€8,557 | -19.2% |
| Taxes | 450/3 | €26,506 | €21,876 | -€4,630 | -17.5% |
| Remuneration and social security | 454/9 | €18,166 | €14,239 | -€3,928 | -21.6% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | - | €3,173 | +€3,173 | |
| Remuneration, social security and pensions | 62 | €167,450 | €115,516 | -€51,934 | -31.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Non-recurring operating charges | 66A | €4,660 | €0 | -€4,660 | -100.0% |
| Gross operating margin | 9900 | €177,262 | €123,155 | -€54,107 | -30.5% |
| Operating profit (loss) | 9901 | €5,011 | €7,495 | +€2,484 | +49.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,834 | €616 | -€3,218 | -83.9% |
| Recurring financial charges | 65 | €3,834 | €616 | -€3,218 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €1,177 | €6,879 | +€5,701 | +484.2% |
| Income taxes | 67/77 | €2,064 | €1,691 | -€372 | -18.0% |
| Profit (loss) for the period | 9904 | -€886 | €5,187 | +€6,074 | |
| Profit (loss) for the period to be appropriated | 9905 | -€886 | €5,187 | +€6,074 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.