PRESTO PACK: 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 PACK
Largest movements
- Cash +€23,140
up €23,140 (+289.3%), from €7,998 to €31,138
mainly Net result for the year (+€34,181) and Trade debts (+€15,337)
- Deferred charges and accrued income +€14,645
up €14,645 (+326.1%), from €4,491 to €19,137
- Receivables within one year +€12,817
up €12,817 (+453.9%), from €2,824 to €15,640
of which Trade receivables: +€10,763
- Tangible fixed assets +€2,468
up €2,468 (+10.1%), from €24,534 to €27,003
of which Furniture and vehicles: +€3,210
- Stocks and contracts -€1,153
down €1,153 (-14.1%), from €8,177 to €7,024
- Profit (loss) carried forward +€34,181
up €34,181, from -€33,068 to €1,113
- Trade debts +€15,337
up €15,337 (+411.8%), from €3,724 to €19,061
- Other debts +€8,372
up €8,372 (+83.2%), from €10,059 to €18,431
- Tax, wage and social debts -€5,972
down €5,972 (-35.5%), from €16,831 to €10,859
of which Remuneration and social security: -€5,218
- Gross operating margin +€46,892
up €46,892 (+109.9%), from €42,663 to €89,554
- Staff costs -€25,153
down €25,153 (-34.7%), from €72,556 to €47,403
- Depreciation +€1,605
up €1,605 (+216.5%), from €741 to €2,346
- Other operating charges +€986
up €986 (+106.9%), from €923 to €1,908
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 | €48,477 | €100,395 | +€51,918 | +107.1% |
| Fixed assets | 21/28 | €24,988 | €27,456 | +€2,468 | +9.9% |
| Tangible fixed assets | 22/27 | €24,534 | €27,003 | +€2,468 | +10.1% |
| Land and buildings | 22 | €24,534 | €23,793 | -€741 | -3.0% |
| Furniture and vehicles | 24 | - | €3,210 | +€3,210 | |
| Financial fixed assets | 28 | €454 | €454 | = | 0.0% |
| Current assets | 29/58 | €23,489 | €72,939 | +€49,449 | +210.5% |
| Stocks and contracts in progress | 3 | €8,177 | €7,024 | -€1,153 | -14.1% |
| Stocks | 30/36 | €8,177 | €7,024 | -€1,153 | -14.1% |
| Amounts receivable within one year | 40/41 | €2,824 | €15,640 | +€12,817 | +453.9% |
| Trade receivables | 40 | €2,824 | €13,587 | +€10,763 | +381.2% |
| Other amounts receivable | 41 | - | €2,053 | +€2,053 | |
| Cash at bank and in hand | 54/58 | €7,998 | €31,138 | +€23,140 | +289.3% |
| Deferred charges and accrued income | 490/1 | €4,491 | €19,137 | +€14,645 | +326.1% |
| Total equity and liabilities | 10/49 | €48,477 | €100,395 | +€51,918 | +107.1% |
| Equity | 10/15 | €11,913 | €46,094 | +€34,181 | +286.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,389 | €26,389 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,389 | €16,389 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,068 | €1,113 | +€34,181 | |
| Provisions and deferred taxes | 16 | €5,949 | €5,949 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,949 | €5,949 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,949 | €5,949 | = | 0.0% |
| Amounts payable | 17/49 | €30,615 | €48,352 | +€17,737 | +57.9% |
| Amounts payable within one year | 42/48 | €30,615 | €48,352 | +€17,737 | +57.9% |
| Trade debts | 44 | €3,724 | €19,061 | +€15,337 | +411.8% |
| Suppliers | 440/4 | €3,724 | €19,061 | +€15,337 | +411.8% |
| Taxes, remuneration and social security | 45 | €16,831 | €10,859 | -€5,972 | -35.5% |
| Taxes | 450/3 | €3,442 | €2,688 | -€754 | -21.9% |
| Remuneration and social security | 454/9 | €13,389 | €8,172 | -€5,218 | -39.0% |
| Other amounts payable | 47/48 | €10,059 | €18,431 | +€8,372 | +83.2% |
| Remuneration, social security and pensions | 62 | €72,556 | €47,403 | -€25,153 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €2,346 | +€1,605 | +216.5% |
| Other operating charges | 640/8 | €923 | €1,908 | +€986 | +106.9% |
| Gross operating margin | 9900 | €42,663 | €89,554 | +€46,892 | +109.9% |
| Operating profit (loss) | 9901 | -€31,557 | €37,897 | +€69,453 | |
| Financial income | 75/76B | €0 | €65 | +€64 | +32235.0% |
| Recurring financial income | 75 | €0 | €65 | +€64 | +32235.0% |
| Financial charges | 65/66B | €344 | €587 | +€243 | +70.6% |
| Recurring financial charges | 65 | €344 | €587 | +€243 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,901 | €37,374 | +€69,275 | |
| Income taxes | 67/77 | €3,130 | €3,194 | +€64 | +2.0% |
| Profit (loss) for the period | 9904 | -€35,030 | €34,181 | +€69,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,030 | €34,181 | +€69,211 |
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 3 October 2026 via checked.be.