PRESTO: 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.
PRESTO
Largest movements
- Tangible fixed assets -€16,299
down €16,299 (-57.8%), from €28,194 to €11,895
of which Land and buildings: -€25,284
- Cash -€7,925
down €7,925 (-20.2%), from €39,233 to €31,308
mainly Tax, wage and social debts (-€11,928) and Current portion of long-term debt (-€7,837)
- Stocks and contracts +€2,365
up €2,365 (+84.0%), from €2,816 to €5,181
- Receivables within one year +€2,090
up €2,090 (+1.6%), from €132,707 to €134,797
of which Other amounts receivable: +€5,800
- Tax, wage and social debts -€11,928
down €11,928 (-41.6%), from €28,699 to €16,771
of which Remuneration and social security: -€11,705
- Current portion of long-term debt -€7,837
down €7,837 (-32.7%), from €23,940 to €16,103
- Reserves +€6,519
up €6,519 (+7.0%), from €92,865 to €99,383
- Other debts -€5,700
no longer reported in 2025 (was €5,700)
- Debts after one year -€4,351
no longer reported in 2025 (was €4,351)
- Staff costs +€47,708
up €47,708 (+14.9%), from €319,805 to €367,512
- Gross operating margin +€38,139
up €38,139 (+10.6%), from €359,397 to €397,536
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 | €204,429 | €184,876 | -€19,553 | -9.6% |
| Fixed assets | 21/28 | €28,421 | €12,122 | -€16,299 | -57.3% |
| Tangible fixed assets | 22/27 | €28,194 | €11,895 | -€16,299 | -57.8% |
| Land and buildings | 22 | €25,284 | - | -€25,284 | |
| Plant, machinery and equipment | 23 | €2,909 | €7,067 | +€4,157 | +142.9% |
| Furniture and vehicles | 24 | - | €1,796 | +€1,796 | |
| Other tangible fixed assets | 26 | - | €3,033 | +€3,033 | |
| Financial fixed assets | 28 | €227 | €227 | = | 0.0% |
| Current assets | 29/58 | €176,008 | €172,754 | -€3,254 | -1.8% |
| Stocks and contracts in progress | 3 | €2,816 | €5,181 | +€2,365 | +84.0% |
| Stocks | 30/36 | €2,816 | €5,181 | +€2,365 | +84.0% |
| Amounts receivable within one year | 40/41 | €132,707 | €134,797 | +€2,090 | +1.6% |
| Trade receivables | 40 | €12,720 | €9,010 | -€3,710 | -29.2% |
| Other amounts receivable | 41 | €119,987 | €125,787 | +€5,800 | +4.8% |
| Cash at bank and in hand | 54/58 | €39,233 | €31,308 | -€7,925 | -20.2% |
| Deferred charges and accrued income | 490/1 | €1,251 | €1,468 | +€216 | +17.3% |
| Total equity and liabilities | 10/49 | €204,429 | €184,876 | -€19,553 | -9.6% |
| Equity | 10/15 | €111,465 | €117,983 | +€6,519 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,865 | €99,383 | +€6,519 | +7.0% |
| Distributable reserves | 133 | €92,865 | €99,383 | +€6,519 | +7.0% |
| Amounts payable | 17/49 | €92,964 | €66,893 | -€26,071 | -28.0% |
| Amounts payable after more than one year | 17 | €4,351 | - | -€4,351 | |
| Financial debts | 170/4 | €4,351 | - | -€4,351 | |
| Amounts payable within one year | 42/48 | €88,486 | €66,893 | -€21,593 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €23,940 | €16,103 | -€7,837 | -32.7% |
| Trade debts | 44 | €30,146 | €34,019 | +€3,873 | +12.8% |
| Suppliers | 440/4 | €30,146 | €34,019 | +€3,873 | +12.8% |
| Taxes, remuneration and social security | 45 | €28,699 | €16,771 | -€11,928 | -41.6% |
| Taxes | 450/3 | €715 | €492 | -€223 | -31.2% |
| Remuneration and social security | 454/9 | €27,984 | €16,279 | -€11,705 | -41.8% |
| Other amounts payable | 47/48 | €5,700 | - | -€5,700 | |
| Accrued charges and deferred income | 492/3 | €128 | - | -€128 | |
| Non-recurring operating income | 76A | €325 | €42,081 | +€41,756 | +12852.0% |
| Remuneration, social security and pensions | 62 | €319,805 | €367,512 | +€47,708 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,964 | €2,509 | -€454 | -15.3% |
| Other operating charges | 640/8 | €3,011 | €2,904 | -€107 | -3.5% |
| Non-recurring operating charges | 66A | €6,023 | €912 | -€5,110 | -84.9% |
| Gross operating margin | 9900 | €359,397 | €397,536 | +€38,139 | +10.6% |
| Operating profit (loss) | 9901 | €27,595 | €23,698 | -€3,897 | -14.1% |
| Financial charges | 65/66B | €11,606 | €12,182 | +€576 | +5.0% |
| Recurring financial charges | 65 | €11,606 | €9,382 | -€2,224 | -19.2% |
| Non-recurring financial charges | 66B | - | €2,800 | +€2,800 | |
| Profit (loss) for the period before taxes | 9903 | €15,989 | €11,516 | -€4,473 | -28.0% |
| Income taxes | 67/77 | €2,553 | €4,998 | +€2,445 | +95.8% |
| Profit (loss) for the period | 9904 | €13,436 | €6,519 | -€6,918 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,436 | €6,519 | -€6,918 | -51.5% |
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.