PRESTILEO: 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.
PRESTILEO
Largest movements
- Tangible fixed assets -€33,126
down €33,126 (-48.5%), from €68,330 to €35,204
of which Furniture and vehicles: -€22,888
- Receivables within one year +€6,321
up €6,321 (+7.7%), from €81,961 to €88,283
- Cash +€4,195
up €4,195 (+32.2%), from €13,032 to €17,227
mainly Depreciation (+€33,126) and Net result for the year (+€21,762)
- Trade debts -€32,814
down €32,814 (-50.8%), from €64,608 to €31,794
- Profit (loss) carried forward +€21,762
up €21,762 (+163%), from €13,356 to €35,118
- Other debts -€6,527
down €6,527 (-11.3%), from €57,659 to €51,132
- Tax, wage and social debts -€5,595
down €5,595 (-60.8%), from €9,198 to €3,603
- Gross operating margin +€6,520
up €6,520 (+12.3%), from €52,850 to €59,370
- Depreciation +€6,401
up €6,401 (+24.0%), from €26,725 to €33,126
- Taxes +€3,274
new in 2025: €3,274
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 | €165,271 | €142,098 | -€23,173 | -14.0% |
| Fixed assets | 21/28 | €68,330 | €35,204 | -€33,126 | -48.5% |
| Tangible fixed assets | 22/27 | €68,330 | €35,204 | -€33,126 | -48.5% |
| Plant, machinery and equipment | 23 | €11,224 | €986 | -€10,239 | -91.2% |
| Furniture and vehicles | 24 | €57,106 | €34,218 | -€22,888 | -40.1% |
| Current assets | 29/58 | €96,941 | €106,894 | +€9,953 | +10.3% |
| Amounts receivable within one year | 40/41 | €81,961 | €88,283 | +€6,321 | +7.7% |
| Trade receivables | 40 | €81,961 | €88,283 | +€6,321 | +7.7% |
| Cash at bank and in hand | 54/58 | €13,032 | €17,227 | +€4,195 | +32.2% |
| Deferred charges and accrued income | 490/1 | €1,948 | €1,385 | -€563 | -28.9% |
| Total equity and liabilities | 10/49 | €165,271 | €142,098 | -€23,173 | -14.0% |
| Equity | 10/15 | €33,807 | €55,569 | +€21,762 | +64.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,356 | €35,118 | +€21,762 | +163% |
| Amounts payable | 17/49 | €131,464 | €86,529 | -€44,936 | -34.2% |
| Amounts payable within one year | 42/48 | €131,464 | €86,529 | -€44,936 | -34.2% |
| Trade debts | 44 | €64,608 | €31,794 | -€32,814 | -50.8% |
| Suppliers | 440/4 | €64,608 | €31,794 | -€32,814 | -50.8% |
| Taxes, remuneration and social security | 45 | €9,198 | €3,603 | -€5,595 | -60.8% |
| Taxes | 450/3 | €9,198 | €3,603 | -€5,595 | -60.8% |
| Other amounts payable | 47/48 | €57,659 | €51,132 | -€6,527 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,725 | €33,126 | +€6,401 | +24.0% |
| Other operating charges | 640/8 | €944 | €1,013 | +€69 | +7.3% |
| Gross operating margin | 9900 | €52,850 | €59,370 | +€6,520 | +12.3% |
| Operating profit (loss) | 9901 | €25,180 | €25,230 | +€49 | +0.2% |
| Financial charges | 65/66B | €301 | €193 | -€108 | -35.9% |
| Recurring financial charges | 65 | €301 | €193 | -€108 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €24,880 | €25,037 | +€157 | +0.6% |
| Income taxes | 67/77 | - | €3,274 | +€3,274 | |
| Profit (loss) for the period | 9904 | €24,880 | €21,762 | -€3,117 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,880 | €21,762 | -€3,117 | -12.5% |
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 17 October 2026 via checked.be.