PRETPARTNERS: 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.
PRETPARTNERS
Largest movements
- Receivables within one year +€8,073
up €8,073 (+300%), from €2,693 to €10,765
of which Trade receivables: +€10,429
- Deferred charges and accrued income +€6,377
up €6,377 (+2,505%), from €255 to €6,632
- Intangible fixed assets -€649
down €649 (-36.7%), from €1,766 to €1,117
- Cash +€399
up €399 (+11.4%), from €3,504 to €3,903
mainly Accrued charges and deferred income (+€7,868) and Advances received (+€7,600)
- Accrued charges and deferred income +€7,868
up €7,868 (+1,980%), from €397 to €8,265
- Advances received +€7,600
new in 2025: €7,600
- Trade debts -€7,222
no longer reported in 2025 (was €7,222)
- Profit (loss) carried forward +€5,992
up €5,992, from -€2,622 to €3,370
- Tax, wage and social debts +€1,752
new in 2025: €1,752
- Gross operating margin +€10,579
up €10,579 (+257%), from €4,109 to €14,688
- Depreciation +€1,819
up €1,819 (+110%), from €1,657 to €3,477
- Taxes +€1,752
new in 2025: €1,752
- Staff costs +€1,182
up €1,182 (+79.4%), from €1,488 to €2,669
- Other operating charges +€393
new in 2025: €393
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 | €12,991 | €27,391 | +€14,399 | +111% |
| Fixed assets | 21/28 | €6,540 | €6,091 | -€450 | -6.9% |
| Intangible fixed assets | 21 | €1,766 | €1,117 | -€649 | -36.7% |
| Tangible fixed assets | 22/27 | €4,774 | €4,974 | +€199 | +4.2% |
| Plant, machinery and equipment | 23 | €4,774 | €4,974 | +€199 | +4.2% |
| Current assets | 29/58 | €6,451 | €21,300 | +€14,849 | +230% |
| Amounts receivable within one year | 40/41 | €2,693 | €10,765 | +€8,073 | +300% |
| Trade receivables | 40 | €337 | €10,765 | +€10,429 | +3,096% |
| Other amounts receivable | 41 | €2,356 | - | -€2,356 | |
| Cash at bank and in hand | 54/58 | €3,504 | €3,903 | +€399 | +11.4% |
| Deferred charges and accrued income | 490/1 | €255 | €6,632 | +€6,377 | +2,505% |
| Total equity and liabilities | 10/49 | €12,991 | €27,391 | +€14,399 | +111% |
| Equity | 10/15 | €2,378 | €8,370 | +€5,992 | +252% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,622 | €3,370 | +€5,992 | |
| Amounts payable | 17/49 | €10,613 | €19,020 | +€8,407 | +79.2% |
| Amounts payable within one year | 42/48 | €10,216 | €10,755 | +€539 | +5.3% |
| Trade debts | 44 | €7,222 | - | -€7,222 | |
| Suppliers | 440/4 | €7,222 | - | -€7,222 | |
| Advances received on contracts in progress | 46 | - | €7,600 | +€7,600 | |
| Taxes, remuneration and social security | 45 | - | €1,752 | +€1,752 | |
| Taxes | 450/3 | - | €1,752 | +€1,752 | |
| Other amounts payable | 47/48 | €2,994 | €1,403 | -€1,592 | -53.2% |
| Accrued charges and deferred income | 492/3 | €397 | €8,265 | +€7,868 | +1,980% |
| Remuneration, social security and pensions | 62 | €1,488 | €2,669 | +€1,182 | +79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,657 | €3,477 | +€1,819 | +110% |
| Other operating charges | 640/8 | - | €393 | +€393 | |
| Gross operating margin | 9900 | €4,109 | €14,688 | +€10,579 | +257% |
| Operating profit (loss) | 9901 | €964 | €8,149 | +€7,185 | +746% |
| Financial charges | 65/66B | €160 | €404 | +€244 | +153% |
| Recurring financial charges | 65 | €160 | €404 | +€244 | +153% |
| Profit (loss) for the period before taxes | 9903 | €804 | €7,745 | +€6,941 | +863% |
| Income taxes | 67/77 | - | €1,752 | +€1,752 | |
| Profit (loss) for the period | 9904 | €804 | €5,992 | +€5,189 | +645% |
| Profit (loss) for the period to be appropriated | 9905 | €804 | €5,992 | +€5,189 | +645% |
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 15 October 2026 via checked.be.