PRÊT-À-GOÛTER: 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.
PRÊT-À-GOÛTER
Largest movements
- Receivables within one year -€8,068
down €8,068 (-64.5%), from €12,511 to €4,443
of which Trade receivables: -€6,527
- Cash +€5,127
up €5,127 (+232%), from €2,211 to €7,339
mainly Other debts (+€28,789) and Receivables within one year (+€8,068)
- Tangible fixed assets -€4,673
down €4,673 (-15.8%), from €29,518 to €24,845
of which Plant, machinery and equipment: -€4,119
- Stocks and contracts -€2,517
down €2,517 (-36.0%), from €6,987 to €4,470
- Other debts +€28,789
up €28,789 (+9.2%), from €312,939 to €341,728
- Tax, wage and social debts -€24,439
down €24,439 (-57.2%), from €42,722 to €18,283
of which Remuneration and social security: -€19,113
- Debts after one year -€8,368
down €8,368 (-33.6%), from €24,938 to €16,570
- Trade debts -€8,251
down €8,251 (-19.6%), from €42,104 to €33,853
- Profit (loss) carried forward +€2,197
up €2,197 (+0.5%), from -€409,896 to -€407,698
- Gross operating margin -€36,537
down €36,537 (-45.2%), from €80,870 to €44,333
- Staff costs -€31,027
down €31,027 (-49.0%), from €63,379 to €32,352
- Depreciation -€5,881
down €5,881 (-55.7%), from €10,554 to €4,673
- Other operating charges -€1,111
down €1,111 (-35.0%), from €3,169 to €2,058
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 | €51,638 | €41,508 | -€10,130 | -19.6% |
| Fixed assets | 21/28 | €29,518 | €24,845 | -€4,673 | -15.8% |
| Tangible fixed assets | 22/27 | €29,518 | €24,845 | -€4,673 | -15.8% |
| Plant, machinery and equipment | 23 | €24,344 | €20,225 | -€4,119 | -16.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €5,174 | €4,620 | -€555 | -10.7% |
| Current assets | 29/58 | €22,120 | €16,663 | -€5,457 | -24.7% |
| Stocks and contracts in progress | 3 | €6,987 | €4,470 | -€2,517 | -36.0% |
| Stocks | 30/36 | €6,987 | €4,470 | -€2,517 | -36.0% |
| Amounts receivable within one year | 40/41 | €12,511 | €4,443 | -€8,068 | -64.5% |
| Trade receivables | 40 | €10,115 | €3,588 | -€6,527 | -64.5% |
| Other amounts receivable | 41 | €2,395 | €855 | -€1,540 | -64.3% |
| Cash at bank and in hand | 54/58 | €2,211 | €7,339 | +€5,127 | +232% |
| Deferred charges and accrued income | 490/1 | €412 | €412 | = | 0.0% |
| Total equity and liabilities | 10/49 | €51,638 | €41,508 | -€10,130 | -19.6% |
| Equity | 10/15 | -€371,123 | -€368,926 | +€2,197 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,173 | €20,173 | = | 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% |
| Distributable reserves | 133 | €18,313 | €18,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€409,896 | -€407,698 | +€2,197 | +0.5% |
| Amounts payable | 17/49 | €422,761 | €410,433 | -€12,327 | -2.9% |
| Amounts payable after more than one year | 17 | €24,938 | €16,570 | -€8,368 | -33.6% |
| Financial debts | 170/4 | €24,938 | €16,570 | -€8,368 | -33.6% |
| Amounts payable within one year | 42/48 | €397,765 | €393,864 | -€3,901 | -1.0% |
| Trade debts | 44 | €42,104 | €33,853 | -€8,251 | -19.6% |
| Suppliers | 440/4 | €42,104 | €33,853 | -€8,251 | -19.6% |
| Taxes, remuneration and social security | 45 | €42,722 | €18,283 | -€24,439 | -57.2% |
| Taxes | 450/3 | €8,142 | €2,816 | -€5,326 | -65.4% |
| Remuneration and social security | 454/9 | €34,580 | €15,467 | -€19,113 | -55.3% |
| Other amounts payable | 47/48 | €312,939 | €341,728 | +€28,789 | +9.2% |
| Accrued charges and deferred income | 492/3 | €59 | - | -€59 | |
| Remuneration, social security and pensions | 62 | €63,379 | €32,352 | -€31,027 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,554 | €4,673 | -€5,881 | -55.7% |
| Other operating charges | 640/8 | €3,169 | €2,058 | -€1,111 | -35.0% |
| Gross operating margin | 9900 | €80,870 | €44,333 | -€36,537 | -45.2% |
| Operating profit (loss) | 9901 | €3,768 | €5,249 | +€1,481 | +39.3% |
| Financial income | 75/76B | €704 | €387 | -€316 | -45.0% |
| Recurring financial income | 75 | €704 | €387 | -€316 | -45.0% |
| Financial charges | 65/66B | €2,860 | €3,439 | +€579 | +20.3% |
| Recurring financial charges | 65 | €2,860 | €3,439 | +€579 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €1,612 | €2,197 | +€586 | +36.3% |
| Profit (loss) for the period | 9904 | €1,612 | €2,197 | +€586 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,612 | €2,197 | +€586 | +36.3% |
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 24 October 2026 via checked.be.