PRESTIGEST: 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.
PRESTIGEST
Largest movements
- Receivables within one year +€21,236
up €21,236 (+179%), from €11,893 to €33,129
of which Trade receivables: +€21,611
- Tangible fixed assets -€18,042
down €18,042 (-9.5%), from €189,911 to €171,869
of which Land and buildings: -€10,489
- Reserves +€12,094
up €12,094 (+121%), from €10,000 to €22,094
of which Distributable reserves: +€12,094
- Debts after one year -€8,820
down €8,820 (-69.5%), from €12,693 to €3,873
- Gross operating margin +€5,331
up €5,331 (+7.0%), from €76,417 to €81,748
- Depreciation +€3,883
up €3,883 (+27.4%), from €14,160 to €18,042
- Taxes +€1,815
up €1,815 (+168%), from €1,078 to €2,893
- Staff costs +€1,265
up €1,265 (+3.1%), from €40,857 to €42,123
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 | €238,189 | €242,756 | +€4,567 | +1.9% |
| Fixed assets | 21/28 | €190,283 | €172,240 | -€18,042 | -9.5% |
| Tangible fixed assets | 22/27 | €189,911 | €171,869 | -€18,042 | -9.5% |
| Land and buildings | 22 | €167,204 | €156,715 | -€10,489 | -6.3% |
| Plant, machinery and equipment | 23 | €3,931 | €3,044 | -€887 | -22.6% |
| Furniture and vehicles | 24 | €18,776 | €12,110 | -€6,666 | -35.5% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €47,906 | €70,515 | +€22,609 | +47.2% |
| Amounts receivable within one year | 40/41 | €11,893 | €33,129 | +€21,236 | +179% |
| Trade receivables | 40 | €8,381 | €29,992 | +€21,611 | +258% |
| Other amounts receivable | 41 | €3,512 | €3,137 | -€375 | -10.7% |
| Cash at bank and in hand | 54/58 | €36,013 | €37,386 | +€1,373 | +3.8% |
| Total equity and liabilities | 10/49 | €238,189 | €242,756 | +€4,567 | +1.9% |
| Equity | 10/15 | €217,762 | €229,645 | +€11,883 | +5.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €22,094 | +€12,094 | +121% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | - | €12,094 | +€12,094 | |
| Profit (loss) carried forward | 14 | €104,589 | €104,589 | = | 0.0% |
| Investment grants | 15 | €3,173 | €2,962 | -€211 | -6.7% |
| Amounts payable | 17/49 | €20,426 | €13,110 | -€7,316 | -35.8% |
| Amounts payable after more than one year | 17 | €12,693 | €3,873 | -€8,820 | -69.5% |
| Financial debts | 170/4 | €12,693 | €3,873 | -€8,820 | -69.5% |
| Amounts payable within one year | 42/48 | €7,734 | €9,237 | +€1,504 | +19.4% |
| Taxes, remuneration and social security | 45 | €6,240 | €7,252 | +€1,012 | +16.2% |
| Taxes | 450/3 | - | €4,650 | +€4,650 | |
| Remuneration and social security | 454/9 | €6,240 | €2,602 | -€3,638 | -58.3% |
| Other amounts payable | 47/48 | €1,494 | €1,986 | +€492 | +32.9% |
| Remuneration, social security and pensions | 62 | €40,857 | €42,123 | +€1,265 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,160 | €18,042 | +€3,883 | +27.4% |
| Other operating charges | 640/8 | €6,825 | €6,704 | -€121 | -1.8% |
| Gross operating margin | 9900 | €76,417 | €81,748 | +€5,331 | +7.0% |
| Operating profit (loss) | 9901 | €14,576 | €14,880 | +€304 | +2.1% |
| Financial income | 75/76B | €227 | €211 | -€15 | -6.8% |
| Recurring financial income | 75 | €227 | €211 | -€15 | -6.8% |
| Financial charges | 65/66B | €138 | €104 | -€34 | -24.6% |
| Recurring financial charges | 65 | €138 | €104 | -€34 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €14,664 | €14,987 | +€323 | +2.2% |
| Income taxes | 67/77 | €1,078 | €2,893 | +€1,815 | +168% |
| Profit (loss) for the period | 9904 | €13,586 | €12,094 | -€1,492 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,586 | €12,094 | -€1,492 | -11.0% |
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 29 October 2026 via checked.be.