PREZZIE TASTING: 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.
PREZZIE TASTING
Largest movements
- Cash -€3,320
down €3,320 (-31.5%), from €10,552 to €7,232
mainly Accrued charges and deferred income (-€5,934) and Tax, wage and social debts (-€3,601)
- Deferred charges and accrued income -€2,400
down €2,400 (-96.0%), from €2,500 to €100
- Tangible fixed assets +€2,073
new in 2025: €2,073
of which Furniture and vehicles: +€1,179
- Stocks and contracts +€2,054
up €2,054 (+88.2%), from €2,328 to €4,382
- Receivables within one year +€1,616
up €1,616 (+162%), from €1,000 to €2,616
of which Other amounts receivable: +€1,616
- Trade debts +€6,798
up €6,798 (+476%), from €1,428 to €8,226
- Accrued charges and deferred income -€5,934
down €5,934 (-100%), from €5,934 to €0
- Tax, wage and social debts -€3,601
down €3,601 (-70.4%), from €5,116 to €1,515
- Profit (loss) carried forward +€2,975
up €2,975 (+14.5%), from -€20,574 to -€17,599
- Gross operating margin +€2,495
up €2,495 (+89.2%), from €2,797 to €5,292
- Other operating charges -€516
down €516 (-20.1%), from €2,563 to €2,047
- Financial charges -€197
down €197 (-55.8%), from €352 to €155
- Depreciation +€144
up €144, from €0 to €144
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 | €23,880 | €23,903 | +€23 | +0.1% |
| Fixed assets | 21/28 | €7,500 | €9,573 | +€2,073 | +27.6% |
| Tangible fixed assets | 22/27 | - | €2,073 | +€2,073 | |
| Plant, machinery and equipment | 23 | - | €894 | +€894 | |
| Furniture and vehicles | 24 | - | €1,179 | +€1,179 | |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €16,380 | €14,330 | -€2,050 | -12.5% |
| Stocks and contracts in progress | 3 | €2,328 | €4,382 | +€2,054 | +88.2% |
| Stocks | 30/36 | €2,328 | €4,382 | +€2,054 | +88.2% |
| Amounts receivable within one year | 40/41 | €1,000 | €2,616 | +€1,616 | +162% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,000 | €2,616 | +€1,616 | +162% |
| Cash at bank and in hand | 54/58 | €10,552 | €7,232 | -€3,320 | -31.5% |
| Deferred charges and accrued income | 490/1 | €2,500 | €100 | -€2,400 | -96.0% |
| Total equity and liabilities | 10/49 | €23,880 | €23,903 | +€23 | +0.1% |
| Equity | 10/15 | -€10,574 | -€7,599 | +€2,975 | +28.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,574 | -€17,599 | +€2,975 | +14.5% |
| Amounts payable | 17/49 | €34,454 | €31,502 | -€2,952 | -8.6% |
| Amounts payable within one year | 42/48 | €28,520 | €31,502 | +€2,982 | +10.5% |
| Trade debts | 44 | €1,428 | €8,226 | +€6,798 | +476% |
| Suppliers | 440/4 | €1,428 | €8,226 | +€6,798 | +476% |
| Taxes, remuneration and social security | 45 | €5,116 | €1,515 | -€3,601 | -70.4% |
| Taxes | 450/3 | €5,116 | €1,515 | -€3,601 | -70.4% |
| Other amounts payable | 47/48 | €21,976 | €21,761 | -€215 | -1.0% |
| Accrued charges and deferred income | 492/3 | €5,934 | €0 | -€5,934 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €144 | +€144 | |
| Other operating charges | 640/8 | €2,563 | €2,047 | -€516 | -20.1% |
| Gross operating margin | 9900 | €2,797 | €5,292 | +€2,495 | +89.2% |
| Operating profit (loss) | 9901 | €234 | €3,101 | +€2,868 | +1,226% |
| Financial income | 75/76B | €44 | €29 | -€15 | -33.9% |
| Recurring financial income | 75 | €44 | €29 | -€15 | -33.9% |
| Financial charges | 65/66B | €352 | €155 | -€197 | -55.8% |
| Recurring financial charges | 65 | €352 | €155 | -€197 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€74 | €2,975 | +€3,049 | |
| Profit (loss) for the period | 9904 | -€74 | €2,975 | +€3,049 | |
| Profit (loss) for the period to be appropriated | 9905 | -€74 | €2,975 | +€3,049 |
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 29 October 2026 via checked.be.