PRESTIM: 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.
PRESTIM
Largest movements
- Tangible fixed assets -€63,484
down €63,484 (-6.4%), from €999,483 to €935,999
of which Land and buildings: -€63,424
- Receivables within one year +€58,198
up €58,198 (+15.7%), from €369,985 to €428,183
of which Other amounts receivable: +€47,272
- Debts after one year -€96,453
down €96,453 (-18.6%), from €517,724 to €421,271
of which Financial debts: -€96,453
- Trade debts +€79,882
up €79,882 (+25.8%), from €309,043 to €388,925
- Other debts +€36,400
up €36,400 (+10.0%), from €364,062 to €400,462
- Profit (loss) carried forward -€34,281
down €34,281 (-26.7%), from -€128,164 to -€162,446
- Gross operating margin -€37,410
down €37,410 (-39.6%), from €94,369 to €56,959
- Financial charges -€4,168
down €4,168 (-22.6%), from €18,408 to €14,240
- Taxes +€3,429
new in 2025: €3,429
- Depreciation -€1,213
down €1,213 (-1.9%), from €64,696 to €63,484
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 | €1,383,134 | €1,369,657 | -€13,476 | -1.0% |
| Fixed assets | 21/28 | €999,483 | €935,999 | -€63,484 | -6.4% |
| Tangible fixed assets | 22/27 | €999,483 | €935,999 | -€63,484 | -6.4% |
| Land and buildings | 22 | €998,005 | €934,581 | -€63,424 | -6.4% |
| Furniture and vehicles | 24 | €1,478 | €1,418 | -€60 | -4.0% |
| Current assets | 29/58 | €383,651 | €433,658 | +€50,007 | +13.0% |
| Amounts receivable within one year | 40/41 | €369,985 | €428,183 | +€58,198 | +15.7% |
| Trade receivables | 40 | - | €10,926 | +€10,926 | |
| Other amounts receivable | 41 | €369,985 | €417,257 | +€47,272 | +12.8% |
| Cash at bank and in hand | 54/58 | €13,666 | €5,476 | -€8,191 | -59.9% |
| Total equity and liabilities | 10/49 | €1,383,134 | €1,369,657 | -€13,476 | -1.0% |
| Equity | 10/15 | €97,447 | €63,165 | -€34,281 | -35.2% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €611 | €611 | = | 0.0% |
| Non-distributable reserves | 130/1 | €611 | €611 | = | 0.0% |
| Legal reserve | 130 | €611 | €611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,164 | -€162,446 | -€34,281 | -26.7% |
| Amounts payable | 17/49 | €1,285,687 | €1,306,492 | +€20,805 | +1.6% |
| Amounts payable after more than one year | 17 | €517,724 | €421,271 | -€96,453 | -18.6% |
| Financial debts | 170/4 | €510,674 | €414,221 | -€96,453 | -18.9% |
| Other amounts payable | 178/9 | €7,050 | €7,050 | = | 0.0% |
| Amounts payable within one year | 42/48 | €767,963 | €885,221 | +€117,258 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €94,858 | €95,834 | +€976 | +1.0% |
| Trade debts | 44 | €309,043 | €388,925 | +€79,882 | +25.8% |
| Suppliers | 440/4 | €309,043 | €388,925 | +€79,882 | +25.8% |
| Other amounts payable | 47/48 | €364,062 | €400,462 | +€36,400 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,696 | €63,484 | -€1,213 | -1.9% |
| Other operating charges | 640/8 | €11,483 | €10,970 | -€513 | -4.5% |
| Gross operating margin | 9900 | €94,369 | €56,959 | -€37,410 | -39.6% |
| Operating profit (loss) | 9901 | €18,190 | -€17,495 | -€35,684 | |
| Financial income | 75/76B | - | €883 | +€883 | |
| Recurring financial income | 75 | - | €883 | +€883 | |
| Financial charges | 65/66B | €18,408 | €14,240 | -€4,168 | -22.6% |
| Recurring financial charges | 65 | €18,408 | €14,240 | -€4,168 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€219 | -€30,852 | -€30,633 | -14018.6% |
| Income taxes | 67/77 | - | €3,429 | +€3,429 | |
| Profit (loss) for the period | 9904 | -€219 | -€34,281 | -€34,063 | -15587.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€219 | -€34,281 | -€34,063 | -15587.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.