Preus: 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.
Preus
Largest movements
- Tangible fixed assets -€25,044
down €25,044 (-16.1%), from €156,029 to €130,985
of which Plant, machinery and equipment: -€18,704
- Intangible fixed assets -€8,584
down €8,584 (-30.8%), from €27,866 to €19,282
- Debts after one year -€20,453
down €20,453 (-31.0%), from €65,912 to €45,459
of which Financial debts: -€20,453
- Trade debts -€19,214
down €19,214 (-54.4%), from €35,345 to €16,131
- Reserves +€14,494
up €14,494 (+51.3%), from €28,255 to €42,749
- Other debts -€12,462
down €12,462 (-16.1%), from €77,219 to €64,758
- Tax, wage and social debts +€2,811
up €2,811 (+15.7%), from €17,932 to €20,743
of which Remuneration and social security: +€3,844
- Gross operating margin -€8,715
down €8,715 (-4.6%), from €189,961 to €181,246
- Taxes -€7,554
down €7,554 (-59.6%), from €12,677 to €5,123
- Depreciation +€7,114
up €7,114 (+19.3%), from €36,916 to €44,029
- Staff costs +€5,420
up €5,420 (+5.3%), from €101,647 to €107,067
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 | €275,334 | €242,143 | -€33,190 | -12.1% |
| Fixed assets | 21/28 | €183,894 | €150,267 | -€33,627 | -18.3% |
| Intangible fixed assets | 21 | €27,866 | €19,282 | -€8,584 | -30.8% |
| Tangible fixed assets | 22/27 | €156,029 | €130,985 | -€25,044 | -16.1% |
| Plant, machinery and equipment | 23 | €130,536 | €111,832 | -€18,704 | -14.3% |
| Furniture and vehicles | 24 | €9,374 | €6,282 | -€3,092 | -33.0% |
| Other tangible fixed assets | 26 | €16,118 | €12,871 | -€3,248 | -20.1% |
| Current assets | 29/58 | €91,439 | €91,876 | +€437 | +0.5% |
| Stocks and contracts in progress | 3 | €7,826 | €7,951 | +€125 | +1.6% |
| Stocks | 30/36 | €7,826 | €7,951 | +€125 | +1.6% |
| Amounts receivable within one year | 40/41 | €5,809 | €7,990 | +€2,181 | +37.5% |
| Trade receivables | 40 | €831 | €3,113 | +€2,282 | +275% |
| Other amounts receivable | 41 | €4,978 | €4,877 | -€101 | -2.0% |
| Cash at bank and in hand | 54/58 | €74,348 | €72,479 | -€1,869 | -2.5% |
| Deferred charges and accrued income | 490/1 | €3,456 | €3,456 | = | 0.0% |
| Total equity and liabilities | 10/49 | €275,334 | €242,143 | -€33,190 | -12.1% |
| Equity | 10/15 | €46,805 | €61,299 | +€14,494 | +31.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €28,255 | €42,749 | +€14,494 | +51.3% |
| Distributable reserves | 133 | €28,255 | €42,749 | +€14,494 | +51.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €228,529 | €180,844 | -€47,685 | -20.9% |
| Amounts payable after more than one year | 17 | €65,912 | €45,459 | -€20,453 | -31.0% |
| Financial debts | 170/4 | €50,912 | €30,459 | -€20,453 | -40.2% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €162,017 | €134,785 | -€27,232 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €19,625 | €20,453 | +€827 | +4.2% |
| Trade debts | 44 | €35,345 | €16,131 | -€19,214 | -54.4% |
| Suppliers | 440/4 | €35,345 | €16,131 | -€19,214 | -54.4% |
| Advances received on contracts in progress | 46 | €11,895 | €12,700 | +€805 | +6.8% |
| Taxes, remuneration and social security | 45 | €17,932 | €20,743 | +€2,811 | +15.7% |
| Taxes | 450/3 | €7,617 | €6,585 | -€1,033 | -13.6% |
| Remuneration and social security | 454/9 | €10,314 | €14,159 | +€3,844 | +37.3% |
| Other amounts payable | 47/48 | €77,219 | €64,758 | -€12,462 | -16.1% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €101,647 | €107,067 | +€5,420 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,916 | €44,029 | +€7,114 | +19.3% |
| Other operating charges | 640/8 | €1,436 | €3,333 | +€1,897 | +132% |
| Gross operating margin | 9900 | €189,961 | €181,246 | -€8,715 | -4.6% |
| Operating profit (loss) | 9901 | €49,962 | €26,817 | -€23,145 | -46.3% |
| Financial income | 75/76B | €86 | €128 | +€43 | +49.8% |
| Recurring financial income | 75 | €86 | €128 | +€43 | +49.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €9,116 | €7,328 | -€1,788 | -19.6% |
| Recurring financial charges | 65 | €9,116 | €7,328 | -€1,788 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €40,932 | €19,617 | -€21,315 | -52.1% |
| Income taxes | 67/77 | €12,677 | €5,123 | -€7,554 | -59.6% |
| Profit (loss) for the period | 9904 | €28,255 | €14,494 | -€13,760 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,255 | €14,494 | -€13,760 | -48.7% |
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 23 October 2026 via checked.be.