Prestone: 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.
Prestone
Largest movements
- Tangible fixed assets +€22,978
up €22,978 (+176.3%), from €13,033 to €36,011
of which Furniture and vehicles: +€24,623
- Stocks and contracts +€6,377
new in 2025: €6,377
- Receivables within one year +€1,233
up €1,233 (+36.0%), from €3,427 to €4,660
- Deferred charges and accrued income +€851
up €851 (+115.2%), from €739 to €1,589
- Cash +€712
up €712 (+53.6%), from €1,328 to €2,041
mainly Other debts (+€24,177) and Net result for the year (+€5,917)
- Other debts +€24,177
up €24,177 (+204.7%), from €11,811 to €35,988
- Profit (loss) carried forward +€5,917
up €5,917 (+22.6%), from -€26,210 to -€20,293
- Tax, wage and social debts +€1,163
up €1,163 (+15.3%), from €7,585 to €8,748
of which Remuneration and social security: +€1,500
- Trade debts +€894
up €894 (+95.0%), from €940 to €1,834
- Gross operating margin +€10,660
up €10,660, from -€1,489 to €9,171
- Depreciation +€1,377
up €1,377 (+83.7%), from €1,645 to €3,022
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 | €18,527 | €50,678 | +€32,151 | +173.5% |
| Fixed assets | 21/28 | €13,033 | €36,011 | +€22,978 | +176.3% |
| Tangible fixed assets | 22/27 | €13,033 | €36,011 | +€22,978 | +176.3% |
| Land and buildings | 22 | €12,536 | €11,051 | -€1,485 | -11.8% |
| Plant, machinery and equipment | 23 | €497 | €337 | -€160 | -32.2% |
| Furniture and vehicles | 24 | - | €24,623 | +€24,623 | |
| Current assets | 29/58 | €5,494 | €14,667 | +€9,172 | +166.9% |
| Stocks and contracts in progress | 3 | - | €6,377 | +€6,377 | |
| Stocks | 30/36 | - | €6,377 | +€6,377 | |
| Amounts receivable within one year | 40/41 | €3,427 | €4,660 | +€1,233 | +36.0% |
| Trade receivables | 40 | €3,427 | €4,660 | +€1,233 | +36.0% |
| Cash at bank and in hand | 54/58 | €1,328 | €2,041 | +€712 | +53.6% |
| Deferred charges and accrued income | 490/1 | €739 | €1,589 | +€851 | +115.2% |
| Total equity and liabilities | 10/49 | €18,527 | €50,678 | +€32,151 | +173.5% |
| Equity | 10/15 | -€13,810 | -€7,893 | +€5,917 | +42.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,210 | -€20,293 | +€5,917 | +22.6% |
| Amounts payable | 17/49 | €32,337 | €58,570 | +€26,233 | +81.1% |
| Amounts payable after more than one year | 17 | €12,000 | €12,000 | = | 0.0% |
| Financial debts | 170/4 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,337 | €46,570 | +€26,233 | +129.0% |
| Trade debts | 44 | €940 | €1,834 | +€894 | +95.0% |
| Suppliers | 440/4 | €940 | €1,834 | +€894 | +95.0% |
| Taxes, remuneration and social security | 45 | €7,585 | €8,748 | +€1,163 | +15.3% |
| Taxes | 450/3 | €1,585 | €1,248 | -€337 | -21.3% |
| Remuneration and social security | 454/9 | €6,000 | €7,500 | +€1,500 | +25.0% |
| Other amounts payable | 47/48 | €11,811 | €35,988 | +€24,177 | +204.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,645 | €3,022 | +€1,377 | +83.7% |
| Other operating charges | 640/8 | €64 | €140 | +€76 | +119.2% |
| Gross operating margin | 9900 | -€1,489 | €9,171 | +€10,660 | |
| Operating profit (loss) | 9901 | -€3,197 | €6,009 | +€9,206 | |
| Financial income | 75/76B | €6 | €4 | -€3 | -41.7% |
| Recurring financial income | 75 | €6 | €4 | -€3 | -41.7% |
| Financial charges | 65/66B | €46 | €96 | +€49 | +106.6% |
| Recurring financial charges | 65 | €46 | €96 | +€49 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,237 | €5,917 | +€9,154 | |
| Profit (loss) for the period | 9904 | -€3,237 | €5,917 | +€9,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,237 | €5,917 | +€9,154 |
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 2 October 2026 via checked.be.