The Preacher: 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.
The Preacher
Largest movements
- Receivables within one year +€30,783
up €30,783, from €0 to €30,783
of which Trade receivables: +€30,783
- Tangible fixed assets -€10,553
down €10,553 (-15.6%), from €67,660 to €57,107
of which Furniture and vehicles: -€6,538
- Deferred charges and accrued income -€1,845
no longer reported in 2025 (was €1,845)
- Accrued charges and deferred income +€31,811
up €31,811 (+3884.6%), from €819 to €32,630
- Trade debts +€15,390
up €15,390 (+99.1%), from €15,533 to €30,923
- Tax, wage and social debts -€10,104
down €10,104 (-42.4%), from €23,817 to €13,713
of which Taxes: -€8,838
- Profit (loss) carried forward -€9,607
down €9,607 (-24.6%), from €38,999 to €29,391
- Other debts -€9,274
down €9,274 (-79.8%), from €11,617 to €2,343
- Gross operating margin -€28,854
down €28,854 (-53.3%), from €54,139 to €25,285
- Staff costs +€8,047
up €8,047 (+189.9%), from €4,238 to €12,285
- Depreciation +€5,495
up €5,495 (+52.2%), from €10,526 to €16,021
- Other operating charges -€4,953
down €4,953 (-62.4%), from €7,932 to €2,979
- Taxes +€1,678
new in 2025: €1,678
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.
Cash bridge derived
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 | €100,784 | €119,001 | +€18,216 | +18.1% |
| Fixed assets | 21/28 | €67,660 | €57,107 | -€10,553 | -15.6% |
| Tangible fixed assets | 22/27 | €67,660 | €57,107 | -€10,553 | -15.6% |
| Land and buildings | 22 | €28,257 | €23,341 | -€4,916 | -17.4% |
| Plant, machinery and equipment | 23 | €9,566 | €10,467 | +€901 | +9.4% |
| Furniture and vehicles | 24 | €29,837 | €23,299 | -€6,538 | -21.9% |
| Current assets | 29/58 | €33,124 | €61,894 | +€28,769 | +86.9% |
| Stocks and contracts in progress | 3 | €9,984 | €8,894 | -€1,090 | -10.9% |
| Stocks | 30/36 | €9,984 | €8,894 | -€1,090 | -10.9% |
| Amounts receivable within one year | 40/41 | €0 | €30,783 | +€30,783 | |
| Trade receivables | 40 | - | €30,783 | +€30,783 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €21,295 | €22,217 | +€922 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,845 | - | -€1,845 | |
| Total equity and liabilities | 10/49 | €100,784 | €119,001 | +€18,216 | +18.1% |
| Equity | 10/15 | €48,999 | €39,391 | -€9,607 | -19.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,999 | €29,391 | -€9,607 | -24.6% |
| Amounts payable | 17/49 | €51,786 | €79,609 | +€27,824 | +53.7% |
| Amounts payable within one year | 42/48 | €50,967 | €46,979 | -€3,987 | -7.8% |
| Trade debts | 44 | €15,533 | €30,923 | +€15,390 | +99.1% |
| Suppliers | 440/4 | €15,533 | €30,923 | +€15,390 | +99.1% |
| Taxes, remuneration and social security | 45 | €23,817 | €13,713 | -€10,104 | -42.4% |
| Taxes | 450/3 | €22,487 | €13,649 | -€8,838 | -39.3% |
| Remuneration and social security | 454/9 | €1,330 | €64 | -€1,266 | -95.2% |
| Other amounts payable | 47/48 | €11,617 | €2,343 | -€9,274 | -79.8% |
| Accrued charges and deferred income | 492/3 | €819 | €32,630 | +€31,811 | +3884.6% |
| Remuneration, social security and pensions | 62 | €4,238 | €12,285 | +€8,047 | +189.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,526 | €16,021 | +€5,495 | +52.2% |
| Other operating charges | 640/8 | €7,932 | €2,979 | -€4,953 | -62.4% |
| Gross operating margin | 9900 | €54,139 | €25,285 | -€28,854 | -53.3% |
| Operating profit (loss) | 9901 | €31,443 | -€6,000 | -€37,443 | |
| Financial income | 75/76B | €271 | - | -€271 | |
| Recurring financial income | 75 | €271 | - | -€271 | |
| Financial charges | 65/66B | €1,330 | €1,930 | +€600 | +45.1% |
| Recurring financial charges | 65 | €1,330 | €1,930 | +€600 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €30,385 | -€7,929 | -€38,314 | |
| Income taxes | 67/77 | - | €1,678 | +€1,678 | |
| Profit (loss) for the period | 9904 | €30,385 | -€9,607 | -€39,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,385 | -€9,607 | -€39,992 |
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 11 October 2026 via checked.be.