THE PRESLEYS: 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 PRESLEYS
Largest movements
- Receivables within one year +€39,742
up €39,742 (+43.4%), from €91,627 to €131,369
of which Trade receivables: +€22,242
- Cash -€35,708
down €35,708 (-98.9%), from €36,122 to €413
mainly Receivables within one year (-€39,742) and Net result for the year (-€22,291)
- Tangible fixed assets -€7,180
down €7,180 (-19.9%), from €36,098 to €28,918
- Other debts +€25,692
up €25,692 (+26.9%), from €95,403 to €121,096
- Profit (loss) carried forward -€18,110
down €18,110, from €0 to -€18,110
- Debts after one year -€9,680
down €9,680 (-43.1%), from €22,469 to €12,789
- Trade debts +€6,090
up €6,090 (+34.5%), from €17,633 to €23,723
- Reserves -€4,181
down €4,181 (-100%), from €4,181 to €0
of which Distributable reserves: -€4,181
- Gross operating margin -€44,629
down €44,629, from €33,404 to -€11,225
- Taxes -€5,323
down €5,323 (-100%), from €5,323 to €0
- Other operating charges +€2,590
up €2,590 (+579%), from €447 to €3,038
- Financial charges -€554
down €554 (-26.9%), from €2,058 to €1,503
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 | €163,847 | €160,701 | -€3,146 | -1.9% |
| Fixed assets | 21/28 | €36,098 | €28,918 | -€7,180 | -19.9% |
| Tangible fixed assets | 22/27 | €36,098 | €28,918 | -€7,180 | -19.9% |
| Plant, machinery and equipment | 23 | €36,098 | €28,918 | -€7,180 | -19.9% |
| Current assets | 29/58 | €127,749 | €131,782 | +€4,033 | +3.2% |
| Amounts receivable within one year | 40/41 | €91,627 | €131,369 | +€39,742 | +43.4% |
| Trade receivables | 40 | €76,325 | €98,567 | +€22,242 | +29.1% |
| Other amounts receivable | 41 | €15,302 | €32,802 | +€17,500 | +114% |
| Cash at bank and in hand | 54/58 | €36,122 | €413 | -€35,708 | -98.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €163,847 | €160,701 | -€3,146 | -1.9% |
| Equity | 10/15 | €10,381 | -€11,910 | -€22,291 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,181 | €0 | -€4,181 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,181 | €0 | -€4,181 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€18,110 | -€18,110 | |
| Amounts payable | 17/49 | €153,465 | €172,610 | +€19,145 | +12.5% |
| Amounts payable after more than one year | 17 | €22,469 | €12,789 | -€9,680 | -43.1% |
| Financial debts | 170/4 | €22,469 | €12,789 | -€9,680 | -43.1% |
| Amounts payable within one year | 42/48 | €130,997 | €159,821 | +€28,824 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €9,215 | €9,680 | +€465 | +5.0% |
| Trade debts | 44 | €17,633 | €23,723 | +€6,090 | +34.5% |
| Suppliers | 440/4 | €17,633 | €23,723 | +€6,090 | +34.5% |
| Taxes, remuneration and social security | 45 | €8,745 | €5,323 | -€3,422 | -39.1% |
| Taxes | 450/3 | €8,745 | €5,323 | -€3,422 | -39.1% |
| Other amounts payable | 47/48 | €95,403 | €121,096 | +€25,692 | +26.9% |
| Non-recurring operating income | 76A | €25,099 | €0 | -€25,099 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,180 | €7,180 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €447 | €3,038 | +€2,590 | +579% |
| Gross operating margin | 9900 | €33,404 | -€11,225 | -€44,629 | |
| Operating profit (loss) | 9901 | €25,777 | -€21,442 | -€47,220 | |
| Financial income | 75/76B | €698 | €654 | -€44 | -6.3% |
| Recurring financial income | 75 | €698 | €654 | -€44 | -6.3% |
| Financial charges | 65/66B | €2,058 | €1,503 | -€554 | -26.9% |
| Recurring financial charges | 65 | €2,058 | €1,503 | -€554 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €24,418 | -€22,291 | -€46,709 | |
| Income taxes | 67/77 | €5,323 | €0 | -€5,323 | -100% |
| Profit (loss) for the period | 9904 | €19,095 | -€22,291 | -€41,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,095 | -€22,291 | -€41,386 |
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 16 October 2026 via checked.be.