PRETE ET LECOCQ: 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.
PRETE ET LECOCQ
Largest movements
- Cash +€16,970
up €16,970 (+46.0%), from €36,873 to €53,843
mainly Other debts (+€45,797) and Net result for the year (+€12,474)
- Tangible fixed assets +€6,739
up €6,739 (+73.8%), from €9,132 to €15,871
of which Plant, machinery and equipment: +€4,272
- Receivables within one year +€3,692
up €3,692 (+482%), from €765 to €4,458
- Stocks and contracts -€3,243
down €3,243 (-12.3%), from €26,332 to €23,089
- Deferred charges and accrued income -€1,251
down €1,251 (-14.9%), from €8,408 to €7,157
- Other debts +€45,797
up €45,797 (+421%), from €10,871 to €56,668
- Profit (loss) carried forward -€37,534
no longer reported in 2025 (was €37,534)
- Trade debts +€8,059
up €8,059 (+1,111%), from €726 to €8,785
- Tax, wage and social debts +€5,907
up €5,907 (+25.3%), from €23,374 to €29,281
of which Remuneration and social security: +€7,924
- Staff costs +€29,650
up €29,650 (+37.4%), from €79,247 to €108,896
- Gross operating margin +€15,657
up €15,657 (+13.5%), from €115,778 to €131,436
- Taxes -€2,932
down €2,932 (-40.5%), from €7,241 to €4,309
- Depreciation +€1,399
up €1,399 (+47.5%), from €2,943 to €4,342
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 | €81,876 | €104,783 | +€22,907 | +28.0% |
| Fixed assets | 21/28 | €9,497 | €16,236 | +€6,739 | +71.0% |
| Tangible fixed assets | 22/27 | €9,132 | €15,871 | +€6,739 | +73.8% |
| Plant, machinery and equipment | 23 | €134 | €4,405 | +€4,272 | +3,200% |
| Furniture and vehicles | 24 | €8,998 | €11,466 | +€2,468 | +27.4% |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €72,379 | €88,547 | +€16,167 | +22.3% |
| Stocks and contracts in progress | 3 | €26,332 | €23,089 | -€3,243 | -12.3% |
| Stocks | 30/36 | €26,332 | €23,089 | -€3,243 | -12.3% |
| Amounts receivable within one year | 40/41 | €765 | €4,458 | +€3,692 | +482% |
| Other amounts receivable | 41 | €765 | €4,458 | +€3,692 | +482% |
| Cash at bank and in hand | 54/58 | €36,873 | €53,843 | +€16,970 | +46.0% |
| Deferred charges and accrued income | 490/1 | €8,408 | €7,157 | -€1,251 | -14.9% |
| Total equity and liabilities | 10/49 | €81,876 | €104,783 | +€22,907 | +28.0% |
| Equity | 10/15 | €46,905 | €9,371 | -€37,534 | -80.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,871 | €6,871 | = | 0.0% |
| Distributable reserves | 133 | €6,871 | €6,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,534 | - | -€37,534 | |
| Amounts payable | 17/49 | €34,971 | €95,412 | +€60,441 | +173% |
| Amounts payable within one year | 42/48 | €34,971 | €95,412 | +€60,441 | +173% |
| Current portion of amounts payable after more than one year | 42 | - | €678 | +€678 | |
| Trade debts | 44 | €726 | €8,785 | +€8,059 | +1,111% |
| Suppliers | 440/4 | €726 | €8,785 | +€8,059 | +1,111% |
| Taxes, remuneration and social security | 45 | €23,374 | €29,281 | +€5,907 | +25.3% |
| Taxes | 450/3 | €13,226 | €11,208 | -€2,017 | -15.3% |
| Remuneration and social security | 454/9 | €10,148 | €18,073 | +€7,924 | +78.1% |
| Other amounts payable | 47/48 | €10,871 | €56,668 | +€45,797 | +421% |
| Remuneration, social security and pensions | 62 | €79,247 | €108,896 | +€29,650 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,943 | €4,342 | +€1,399 | +47.5% |
| Other operating charges | 640/8 | €1,161 | €1,139 | -€22 | -1.9% |
| Non-recurring operating charges | 66A | €642 | - | -€642 | |
| Gross operating margin | 9900 | €115,778 | €131,436 | +€15,657 | +13.5% |
| Operating profit (loss) | 9901 | €31,786 | €17,059 | -€14,728 | -46.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €130 | €279 | +€149 | +114% |
| Recurring financial charges | 65 | €130 | €279 | +€149 | +114% |
| Profit (loss) for the period before taxes | 9903 | €31,656 | €16,782 | -€14,874 | -47.0% |
| Income taxes | 67/77 | €7,241 | €4,309 | -€2,932 | -40.5% |
| Profit (loss) for the period | 9904 | €24,415 | €12,474 | -€11,941 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,415 | €12,474 | -€11,941 | -48.9% |
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.