PRETON: 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.
What changed
PRETON
NACE 23.610, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1.6m
2024 · -€482,406-€1.1m
Equity
-€591,375
2024 · €970,091-€1.6m
Cash
€472,237
2024 · €459,885+€12,352
Balance sheet total
€11.4m
2024 · €11.2m+€135,496
Largest movements
Assets
- Receivables within one year -€204,190
down €204,190 (-7.9%), from €2.6m to €2.4m
of which Other amounts receivable: -€132,607
- Tangible fixed assets +€126,057
up €126,057 (+2.4%), from €5.3m to €5.5m
of which Plant, machinery and equipment: +€850,431
- Stocks and contracts +€123,299
up €123,299 (+4.4%), from €2.8m to €2.9m
Equity and liabilities
- Profit (loss) carried forward -€1.6m
down €1.6m (-213%), from -€733,187 to -€2.3m
- Debts after one year +€542,915
up €542,915 (+31.2%), from €1.7m to €2.3m
- Trade debts +€535,719
up €535,719 (+10.8%), from €5.0m to €5.5m
- Short-term financial debts +€495,249
up €495,249 (+21.6%), from €2.3m to €2.8m
- Current portion of long-term debt +€188,943
up €188,943 (+37.2%), from €508,063 to €697,006
Income statement
- Turnover -€2.8m
down €2.8m (-13.8%), from €20.1m to €17.4m
- Goods and materials -€999,039
down €999,039 (-8.8%), from €11.3m to €10.3m
of which Purchases: -€1.2m
- Services and other goods -€618,419
down €618,419 (-15.9%), from €3.9m to €3.3m
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.
Result 2024
-€482,406
Turnover
-€2.8m
Other operating income
+€20,730
Goods and materials
+€999,039
Services and other goods
+€618,419
Staff costs
-€42,885
Depreciation
-€100,769
Write-downs
-€265
Other operating charges
+€4,232
Other operating items
+€257,545
Financial income
-€4,313
Financial charges
-€50,981
Taxes
-€2,879
Result 2025
-€1.6m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€249,844
Investment
-€964,911
Financing
+€1.2m
Cash 2024
€459,885
From operations (derived)
-€249,844
Net result for the year
-€1.6m
Depreciation
+€749,920
Stocks and contracts
-€123,299
Receivables within one year
+€204,190
Deferred charges and accrued income
+€10,956
Trade debts
+€535,719
Tax, wage and social debts
-€71,861
Accrued charges and deferred income
+€5,997
Investment (derived)
-€964,911
Investment in fixed assets (net)
-€964,911
Financing
+€1.2m
Debts after one year
+€542,915
Current portion of long-term debt
+€188,943
Short-term financial debts
+€495,249
Cash 2025
€472,237
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,217,117 | €11,352,612 | +€135,496 | +1.2% |
| Fixed assets | 21/28 | €5,340,662 | €5,555,653 | +€214,991 | +4.0% |
| Intangible fixed assets | 21 | - | €88,933 | +€88,933 | |
| Tangible fixed assets | 22/27 | €5,340,662 | €5,466,720 | +€126,057 | +2.4% |
| Land and buildings | 22 | €4,349,062 | €4,048,806 | -€300,256 | -6.9% |
| Plant, machinery and equipment | 23 | €253,310 | €1,103,741 | +€850,431 | +336% |
| Furniture and vehicles | 24 | €338,756 | €263,741 | -€75,015 | -22.1% |
| Leasing and similar rights | 25 | €100,333 | €50,431 | -€49,903 | -49.7% |
| Assets under construction and advance payments | 27 | €299,200 | €0 | -€299,200 | -100% |
| Current assets | 29/58 | €5,876,455 | €5,796,960 | -€79,495 | -1.4% |
| Stocks and contracts in progress | 3 | €2,806,220 | €2,929,520 | +€123,299 | +4.4% |
| Stocks | 30/36 | €2,806,220 | €2,929,520 | +€123,299 | +4.4% |
| Raw materials and consumables | 30/31 | €799,600 | €661,295 | -€138,305 | -17.3% |
| Finished goods | 33 | €2,006,620 | €2,268,225 | +€261,604 | +13.0% |
| Amounts receivable within one year | 40/41 | €2,572,808 | €2,368,617 | -€204,190 | -7.9% |
| Trade receivables | 40 | €2,439,858 | €2,368,274 | -€71,583 | -2.9% |
| Other amounts receivable | 41 | €132,950 | €343 | -€132,607 | -99.7% |
| Cash at bank and in hand | 54/58 | €459,885 | €472,237 | +€12,352 | +2.7% |
| Deferred charges and accrued income | 490/1 | €37,542 | €26,586 | -€10,956 | -29.2% |
| Total equity and liabilities | 10/49 | €11,217,117 | €11,352,612 | +€135,496 | +1.2% |
| Equity | 10/15 | €970,091 | -€591,375 | -€1.6m | |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Revaluation surpluses | 12 | €335,279 | €186,479 | -€148,800 | -44.4% |
| Reserves | 13 | €867,999 | €1,016,799 | +€148,800 | +17.1% |
| Distributable reserves | 133 | €867,999 | €1,016,799 | +€148,800 | +17.1% |
| Profit (loss) carried forward | 14 | -€733,187 | -€2,294,653 | -€1.6m | -213% |
| Amounts payable | 17/49 | €10,247,026 | €11,943,988 | +€1.7m | +16.6% |
| Amounts payable after more than one year | 17 | €1,738,696 | €2,281,611 | +€542,915 | +31.2% |
| Financial debts | 170/4 | €1,738,696 | €2,281,611 | +€542,915 | +31.2% |
| Credit institutions | 173 | €1,738,696 | €2,281,611 | +€542,915 | +31.2% |
| Amounts payable within one year | 42/48 | €8,508,330 | €9,656,380 | +€1.1m | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €508,063 | €697,006 | +€188,943 | +37.2% |
| Financial debts | 43 | €2,293,676 | €2,788,926 | +€495,249 | +21.6% |
| Credit institutions | 430/8 | €2,293,676 | €2,788,926 | +€495,249 | +21.6% |
| Trade debts | 44 | €4,976,491 | €5,512,210 | +€535,719 | +10.8% |
| Suppliers | 440/4 | €4,976,491 | €5,512,210 | +€535,719 | +10.8% |
| Taxes, remuneration and social security | 45 | €730,100 | €658,238 | -€71,861 | -9.8% |
| Taxes | 450/3 | €181,612 | €99,606 | -€82,006 | -45.2% |
| Remuneration and social security | 454/9 | €548,487 | €558,632 | +€10,145 | +1.8% |
| Accrued charges and deferred income | 492/3 | - | €5,997 | +€5,997 | |
| Operating income | 70/76A | €20,243,756 | €17,745,100 | -€2.5m | -12.3% |
| Turnover | 70 | €20,127,259 | €17,350,326 | -€2.8m | -13.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €12,713 | €261,604 | +€248,892 | +1,958% |
| Other operating income | 74 | €95,285 | €116,015 | +€20,730 | +21.8% |
| Non-recurring operating income | 76A | €8,500 | €17,154 | +€8,654 | +102% |
| Operating charges | 60/66A | €20,344,372 | €18,866,601 | -€1.5m | -7.3% |
| Goods for resale, raw materials and consumables | 60 | €11,327,666 | €10,328,628 | -€999,039 | -8.8% |
| Purchases | 600/8 | €11,360,877 | €10,190,323 | -€1.2m | -10.3% |
| Change in stocks: decrease (increase) | 609 | -€33,211 | €138,305 | +€171,515 | |
| Services and other goods | 61 | €3,879,712 | €3,261,293 | -€618,419 | -15.9% |
| Remuneration, social security and pensions | 62 | €4,411,820 | €4,454,704 | +€42,885 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649,151 | €749,920 | +€100,769 | +15.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €265 | +€265 | |
| Other operating charges | 640/8 | €76,022 | €71,791 | -€4,232 | -5.6% |
| Operating profit (loss) | 9901 | -€100,615 | -€1,121,502 | -€1.0m | -1,015% |
| Financial income | 75/76B | €4,773 | €460 | -€4,313 | -90.4% |
| Recurring financial income | 75 | €4,773 | €460 | -€4,313 | -90.4% |
| Income from financial fixed assets | 750 | €121 | €460 | +€339 | +280% |
| Other financial income | 752/9 | €4,652 | €0 | -€4,652 | -100% |
| Financial charges | 65/66B | €386,527 | €437,509 | +€50,981 | +13.2% |
| Recurring financial charges | 65 | €386,527 | €437,509 | +€50,981 | +13.2% |
| Debt charges | 650 | €282,609 | €258,910 | -€23,699 | -8.4% |
| Other financial charges | 652/9 | €103,918 | €178,599 | +€74,680 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | -€482,370 | -€1,558,550 | -€1.1m | -223% |
| Income taxes | 67/77 | €36 | €2,915 | +€2,879 | +7,929% |
| Taxes | 670/3 | €36 | €2,915 | +€2,879 | +7,929% |
| Profit (loss) for the period | 9904 | -€482,406 | -€1,561,466 | -€1.1m | -224% |
| Profit (loss) for the period to be appropriated | 9905 | -€482,406 | -€1,561,466 | -€1.1m | -224% |
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 14 October 2026 via checked.be.