PRETENCE GAMES: 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.
PRETENCE GAMES
Largest movements
- Intangible fixed assets +€22,184
up €22,184 (+182%), from €12,200 to €34,385
- Receivables within one year +€19,846
up €19,846 (+88.8%), from €22,359 to €42,205
of which Trade receivables: +€20,107
- Cash -€1,516
down €1,516 (-17.3%), from €8,777 to €7,261
mainly Investment in fixed assets (net) (-€31,838) and Receivables within one year (-€19,846)
- Debts after one year +€41,247
new in 2025: €41,247
- Profit (loss) carried forward -€12,555
down €12,555 (-41.4%), from -€30,354 to -€42,909
- Trade debts +€5,592
up €5,592 (+34.8%), from €16,082 to €21,674
- Current portion of long-term debt +€4,831
new in 2025: €4,831
- Depreciation +€5,032
up €5,032 (+92.3%), from €5,450 to €10,483
- Financial charges -€2,431
down €2,431 (-79.0%), from €3,076 to €645
of which Non-recurring financial charges: -€2,997
- Gross operating margin +€572
up €572 (+36.2%), from -€1,581 to -€1,009
- Other operating charges +€33
up €33 (+8.6%), from €384 to €417
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 | €45,438 | €84,528 | +€39,091 | +86.0% |
| Fixed assets | 21/28 | €13,707 | €35,062 | +€21,355 | +156% |
| Intangible fixed assets | 21 | €12,200 | €34,385 | +€22,184 | +182% |
| Tangible fixed assets | 22/27 | €1,506 | €678 | -€829 | -55.0% |
| Plant, machinery and equipment | 23 | €1,323 | €678 | -€646 | -48.8% |
| Furniture and vehicles | 24 | €183 | - | -€183 | |
| Current assets | 29/58 | €31,731 | €49,466 | +€17,735 | +55.9% |
| Amounts receivable within one year | 40/41 | €22,359 | €42,205 | +€19,846 | +88.8% |
| Trade receivables | 40 | €21,759 | €41,865 | +€20,107 | +92.4% |
| Other amounts receivable | 41 | €601 | €340 | -€261 | -43.4% |
| Cash at bank and in hand | 54/58 | €8,777 | €7,261 | -€1,516 | -17.3% |
| Deferred charges and accrued income | 490/1 | €595 | - | -€595 | |
| Total equity and liabilities | 10/49 | €45,438 | €84,528 | +€39,091 | +86.0% |
| Equity | 10/15 | -€25,354 | -€37,909 | -€12,555 | -49.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,354 | -€42,909 | -€12,555 | -41.4% |
| Amounts payable | 17/49 | €70,792 | €122,437 | +€51,646 | +73.0% |
| Amounts payable after more than one year | 17 | - | €41,247 | +€41,247 | |
| Financial debts | 170/4 | - | €41,247 | +€41,247 | |
| Amounts payable within one year | 42/48 | €70,774 | €81,190 | +€10,416 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,831 | +€4,831 | |
| Trade debts | 44 | €16,082 | €21,674 | +€5,592 | +34.8% |
| Suppliers | 440/4 | €16,082 | €21,674 | +€5,592 | +34.8% |
| Taxes, remuneration and social security | 45 | €129 | €129 | = | 0.0% |
| Taxes | 450/3 | €129 | €129 | = | 0.0% |
| Other amounts payable | 47/48 | €54,562 | €54,555 | -€7 | 0.0% |
| Accrued charges and deferred income | 492/3 | €18 | - | -€18 | |
| Non-recurring operating income | 76A | €5,553 | - | -€5,553 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,450 | €10,483 | +€5,032 | +92.3% |
| Other operating charges | 640/8 | €384 | €417 | +€33 | +8.6% |
| Gross operating margin | 9900 | -€1,581 | -€1,009 | +€572 | +36.2% |
| Operating profit (loss) | 9901 | -€7,416 | -€11,909 | -€4,493 | -60.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €3,076 | €645 | -€2,431 | -79.0% |
| Recurring financial charges | 65 | €79 | €645 | +€566 | +717% |
| Non-recurring financial charges | 66B | €2,997 | - | -€2,997 | |
| Profit (loss) for the period before taxes | 9903 | -€10,490 | -€12,555 | -€2,065 | -19.7% |
| Profit (loss) for the period | 9904 | -€10,490 | -€12,555 | -€2,065 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,490 | -€12,555 | -€2,065 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.