Pretiosa Campinia: 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.
Pretiosa Campinia
Largest movements
- Stocks and contracts -€8,767
down €8,767 (-72.9%), from €12,024 to €3,256
- Cash +€7,181
up €7,181 (+55.8%), from €12,865 to €20,046
mainly Net result for the year (+€19,985) and Stocks and contracts (+€8,767)
- Receivables within one year +€5,463
up €5,463 (+257%), from €2,127 to €7,589
of which Trade receivables: +€6,298
- Tangible fixed assets -€3,200
down €3,200 (-25.8%), from €12,388 to €9,188
- Formation expenses -€597
down €597 (-100%), from €597 to €0
- Other debts -€26,299
down €26,299 (-86.8%), from €30,299 to €4,000
- Reserves +€19,985
up €19,985 (+670%), from €2,983 to €22,968
- Tax, wage and social debts +€5,449
up €5,449 (+571%), from €955 to €6,403
- Trade debts +€1,195
up €1,195 (+157%), from €763 to €1,958
- Gross operating margin +€25,082
up €25,082 (+444%), from €5,653 to €30,735
- Taxes +€5,001
up €5,001 (+524%), from €955 to €5,956
- Depreciation +€2,876
up €2,876 (+312%), from €921 to €3,797
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 | €40,000 | €40,329 | +€329 | +0.8% |
| Formation expenses | 20 | €597 | €0 | -€597 | -100% |
| Fixed assets | 21/28 | €12,388 | €9,438 | -€2,950 | -23.8% |
| Tangible fixed assets | 22/27 | €12,388 | €9,188 | -€3,200 | -25.8% |
| Furniture and vehicles | 24 | €12,388 | €9,188 | -€3,200 | -25.8% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €27,015 | €30,891 | +€3,876 | +14.3% |
| Stocks and contracts in progress | 3 | €12,024 | €3,256 | -€8,767 | -72.9% |
| Stocks | 30/36 | €12,024 | €3,256 | -€8,767 | -72.9% |
| Amounts receivable within one year | 40/41 | €2,127 | €7,589 | +€5,463 | +257% |
| Trade receivables | 40 | €1,291 | €7,589 | +€6,298 | +488% |
| Other amounts receivable | 41 | €835 | - | -€835 | |
| Cash at bank and in hand | 54/58 | €12,865 | €20,046 | +€7,181 | +55.8% |
| Total equity and liabilities | 10/49 | €40,000 | €40,329 | +€329 | +0.8% |
| Equity | 10/15 | €7,983 | €27,968 | +€19,985 | +250% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,983 | €22,968 | +€19,985 | +670% |
| Distributable reserves | 133 | €2,983 | €22,968 | +€19,985 | +670% |
| Amounts payable | 17/49 | €32,017 | €12,361 | -€19,656 | -61.4% |
| Amounts payable within one year | 42/48 | €32,017 | €12,361 | -€19,656 | -61.4% |
| Trade debts | 44 | €763 | €1,958 | +€1,195 | +157% |
| Suppliers | 440/4 | €763 | €1,958 | +€1,195 | +157% |
| Taxes, remuneration and social security | 45 | €955 | €6,403 | +€5,449 | +571% |
| Taxes | 450/3 | €955 | €6,403 | +€5,449 | +571% |
| Other amounts payable | 47/48 | €30,299 | €4,000 | -€26,299 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €921 | €3,797 | +€2,876 | +312% |
| Other operating charges | 640/8 | €763 | €930 | +€167 | +21.9% |
| Gross operating margin | 9900 | €5,653 | €30,735 | +€25,082 | +444% |
| Operating profit (loss) | 9901 | €3,970 | €26,009 | +€22,040 | +555% |
| Financial charges | 65/66B | €31 | €68 | +€37 | +119% |
| Recurring financial charges | 65 | €31 | €68 | +€37 | +119% |
| Profit (loss) for the period before taxes | 9903 | €3,938 | €25,941 | +€22,003 | +559% |
| Income taxes | 67/77 | €955 | €5,956 | +€5,001 | +524% |
| Profit (loss) for the period | 9904 | €2,983 | €19,985 | +€17,002 | +570% |
| Profit (loss) for the period to be appropriated | 9905 | €2,983 | €19,985 | +€17,002 | +570% |
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 31 October 2026 via checked.be.