PRESTO AZ: 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.
PRESTO AZ
Largest movements
- Cash -€25,458
down €25,458 (-94.3%), from €26,999 to €1,541
mainly Net result for the year (-€30,199) and Tax, wage and social debts (-€9,792)
- Receivables within one year -€2,390
down €2,390 (-20.3%), from €11,796 to €9,406
of which Other amounts receivable: -€2,390
- Tangible fixed assets -€2,343
down €2,343 (-31.9%), from €7,340 to €4,998
- Profit (loss) carried forward -€30,199
down €30,199 (-232%), from -€12,996 to -€43,195
- Other debts +€13,631
new in 2025: €13,631
- Tax, wage and social debts -€9,792
down €9,792 (-88.2%), from €11,103 to €1,311
of which Taxes: -€7,939
- Trade debts -€3,753
down €3,753 (-42.5%), from €8,840 to €5,087
- Gross operating margin -€28,564
down €28,564 (-73.7%), from €38,748 to €10,184
- Other operating charges +€13,172
up €13,172 (+406%), from €3,243 to €16,415
- Staff costs -€5,661
down €5,661 (-20.9%), from €27,109 to €21,448
- Financial charges -€673
down €673 (-79.1%), from €851 to €178
- Depreciation +€464
up €464 (+24.7%), from €1,878 to €2,343
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 | €47,485 | €17,294 | -€30,191 | -63.6% |
| Fixed assets | 21/28 | €8,690 | €6,348 | -€2,343 | -27.0% |
| Tangible fixed assets | 22/27 | €7,340 | €4,998 | -€2,343 | -31.9% |
| Plant, machinery and equipment | 23 | €7,340 | €4,998 | -€2,343 | -31.9% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €38,795 | €10,947 | -€27,849 | -71.8% |
| Amounts receivable within one year | 40/41 | €11,796 | €9,406 | -€2,390 | -20.3% |
| Trade receivables | 40 | €8,959 | €8,959 | = | 0.0% |
| Other amounts receivable | 41 | €2,837 | €446 | -€2,390 | -84.3% |
| Cash at bank and in hand | 54/58 | €26,999 | €1,541 | -€25,458 | -94.3% |
| Total equity and liabilities | 10/49 | €47,485 | €17,294 | -€30,191 | -63.6% |
| Equity | 10/15 | €7,464 | -€22,735 | -€30,199 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,996 | -€43,195 | -€30,199 | -232% |
| Amounts payable | 17/49 | €40,021 | €40,029 | +€8 | 0.0% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,021 | €20,029 | +€8 | 0.0% |
| Financial debts | 43 | €78 | - | -€78 | |
| Credit institutions | 430/8 | €78 | - | -€78 | |
| Trade debts | 44 | €8,840 | €5,087 | -€3,753 | -42.5% |
| Suppliers | 440/4 | €8,840 | €5,087 | -€3,753 | -42.5% |
| Taxes, remuneration and social security | 45 | €11,103 | €1,311 | -€9,792 | -88.2% |
| Taxes | 450/3 | €9,251 | €1,311 | -€7,939 | -85.8% |
| Remuneration and social security | 454/9 | €1,853 | - | -€1,853 | |
| Other amounts payable | 47/48 | - | €13,631 | +€13,631 | |
| Remuneration, social security and pensions | 62 | €27,109 | €21,448 | -€5,661 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,878 | €2,343 | +€464 | +24.7% |
| Other operating charges | 640/8 | €3,243 | €16,415 | +€13,172 | +406% |
| Gross operating margin | 9900 | €38,748 | €10,184 | -€28,564 | -73.7% |
| Operating profit (loss) | 9901 | €6,518 | -€30,022 | -€36,540 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €851 | €178 | -€673 | -79.1% |
| Recurring financial charges | 65 | €851 | €178 | -€673 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €5,668 | -€30,199 | -€35,867 | |
| Profit (loss) for the period | 9904 | €5,668 | -€30,199 | -€35,867 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,668 | -€30,199 | -€35,867 |
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 15 October 2026 via checked.be.