PRESURO: 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.
PRESURO
Largest movements
- Receivables within one year +€13,696
up €13,696 (+160.5%), from €8,532 to €22,228
of which Trade receivables: +€11,081
- Tangible fixed assets -€9,815
down €9,815 (-29.0%), from €33,875 to €24,060
of which Furniture and vehicles: -€8,585
- Cash +€3,235
up €3,235 (+20.8%), from €15,539 to €18,773
mainly Accrued charges and deferred income (+€15,504) and Depreciation (+€9,815)
- Deferred charges and accrued income +€813
up €813 (+65.7%), from €1,236 to €2,049
- Accrued charges and deferred income +€15,504
up €15,504 (+193.8%), from €8,000 to €23,504
- Debts after one year -€6,869
down €6,869 (-46.8%), from €14,688 to €7,819
- Profit (loss) carried forward -€2,516
down €2,516 (-18.7%), from €13,462 to €10,946
- Current portion of long-term debt +€1,515
up €1,515 (+23.1%), from €6,550 to €8,065
- Trade debts +€1,413
up €1,413 (+154.7%), from €913 to €2,326
- Gross operating margin -€4,993
down €4,993 (-29.8%), from €16,728 to €11,735
- Financial charges -€387
down €387 (-23.2%), from €1,669 to €1,282
- Other operating charges -€381
down €381 (-32.0%), from €1,190 to €809
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 | €59,182 | €67,110 | +€7,928 | +13.4% |
| Fixed assets | 21/28 | €33,875 | €24,060 | -€9,815 | -29.0% |
| Tangible fixed assets | 22/27 | €33,875 | €24,060 | -€9,815 | -29.0% |
| Plant, machinery and equipment | 23 | €2,405 | €1,705 | -€700 | -29.1% |
| Furniture and vehicles | 24 | €26,978 | €18,393 | -€8,585 | -31.8% |
| Other tangible fixed assets | 26 | €4,492 | €3,962 | -€530 | -11.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €25,307 | €43,050 | +€17,743 | +70.1% |
| Amounts receivable within one year | 40/41 | €8,532 | €22,228 | +€13,696 | +160.5% |
| Trade receivables | 40 | €6,113 | €17,194 | +€11,081 | +181.3% |
| Other amounts receivable | 41 | €2,419 | €5,034 | +€2,615 | +108.1% |
| Cash at bank and in hand | 54/58 | €15,539 | €18,773 | +€3,235 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,236 | €2,049 | +€813 | +65.7% |
| Total equity and liabilities | 10/49 | €59,182 | €67,110 | +€7,928 | +13.4% |
| Equity | 10/15 | €18,462 | €15,946 | -€2,516 | -13.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,462 | €10,946 | -€2,516 | -18.7% |
| Amounts payable | 17/49 | €40,720 | €51,164 | +€10,444 | +25.6% |
| Amounts payable after more than one year | 17 | €14,688 | €7,819 | -€6,869 | -46.8% |
| Financial debts | 170/4 | €14,688 | €7,819 | -€6,869 | -46.8% |
| Amounts payable within one year | 42/48 | €18,031 | €19,841 | +€1,809 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €6,550 | €8,065 | +€1,515 | +23.1% |
| Financial debts | 43 | €655 | €0 | -€655 | -100.0% |
| Credit institutions | 430/8 | €655 | €0 | -€655 | -100.0% |
| Trade debts | 44 | €913 | €2,326 | +€1,413 | +154.7% |
| Suppliers | 440/4 | €913 | €2,326 | +€1,413 | +154.7% |
| Taxes, remuneration and social security | 45 | €4,194 | €3,615 | -€579 | -13.8% |
| Taxes | 450/3 | €4,194 | €3,615 | -€579 | -13.8% |
| Other amounts payable | 47/48 | €5,719 | €5,835 | +€116 | +2.0% |
| Accrued charges and deferred income | 492/3 | €8,000 | €23,504 | +€15,504 | +193.8% |
| Remuneration, social security and pensions | 62 | €35 | €0 | -€35 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,815 | €9,815 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,190 | €809 | -€381 | -32.0% |
| Gross operating margin | 9900 | €16,728 | €11,735 | -€4,993 | -29.8% |
| Operating profit (loss) | 9901 | €5,688 | €1,111 | -€4,577 | -80.5% |
| Financial income | 75/76B | €276 | €150 | -€126 | -45.5% |
| Recurring financial income | 75 | €276 | €150 | -€126 | -45.5% |
| Financial charges | 65/66B | €1,669 | €1,282 | -€387 | -23.2% |
| Recurring financial charges | 65 | €1,669 | €1,282 | -€387 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €4,295 | -€21 | -€4,315 | |
| Income taxes | 67/77 | €2,607 | €2,495 | -€111 | -4.3% |
| Profit (loss) for the period | 9904 | €1,688 | -€2,516 | -€4,204 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,688 | -€2,516 | -€4,204 |
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 6 October 2026 via checked.be.