Pre Consult: 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.
Pre Consult
Largest movements
- Cash -€87,330
down €87,330 (-28.0%), from €312,213 to €224,882
mainly Contributions, distributions and other (-€150,000) and Other debts (-€81,235)
- Deferred charges and accrued income -€26,248
down €26,248 (-74.9%), from €35,062 to €8,814
- Current investments +€16,060
up €16,060 (+65.4%), from €24,570 to €40,630
- Tangible fixed assets -€15,321
down €15,321 (-6.3%), from €241,993 to €226,672
of which Leasing and similar rights: -€12,738
- Other debts -€81,235
down €81,235 (-25.6%), from €317,634 to €236,399
- Debts after one year -€24,976
down €24,976 (-36.2%), from €69,081 to €44,105
- Tax, wage and social debts -€7,153
no longer reported in 2025 (was €7,153)
- Gross operating margin -€13,956
down €13,956 (-5.7%), from €242,932 to €228,976
- Financial income +€10,815
up €10,815 (+292%), from €3,698 to €14,513
- Financial charges +€8,470
up €8,470 (+97.9%), from €8,652 to €17,122
- Taxes -€5,288
down €5,288 (-10.1%), from €52,153 to €46,865
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 | €630,365 | €520,523 | -€109,842 | -17.4% |
| Fixed assets | 21/28 | €248,383 | €233,062 | -€15,321 | -6.2% |
| Tangible fixed assets | 22/27 | €241,993 | €226,672 | -€15,321 | -6.3% |
| Land and buildings | 22 | €211,785 | €202,435 | -€9,350 | -4.4% |
| Plant, machinery and equipment | 23 | - | €7,250 | +€7,250 | |
| Furniture and vehicles | 24 | €755 | €271 | -€484 | -64.1% |
| Leasing and similar rights | 25 | €29,453 | €16,716 | -€12,738 | -43.2% |
| Financial fixed assets | 28 | €6,390 | €6,390 | = | 0.0% |
| Current assets | 29/58 | €381,982 | €287,461 | -€94,521 | -24.7% |
| Amounts receivable within one year | 40/41 | €10,138 | €13,135 | +€2,997 | +29.6% |
| Other amounts receivable | 41 | €10,138 | €13,135 | +€2,997 | +29.6% |
| Current investments | 50/53 | €24,570 | €40,630 | +€16,060 | +65.4% |
| Cash at bank and in hand | 54/58 | €312,213 | €224,882 | -€87,330 | -28.0% |
| Deferred charges and accrued income | 490/1 | €35,062 | €8,814 | -€26,248 | -74.9% |
| Total equity and liabilities | 10/49 | €630,365 | €520,523 | -€109,842 | -17.4% |
| Equity | 10/15 | €210,389 | €210,552 | +€163 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,929 | €190,092 | +€163 | +0.1% |
| Amounts payable | 17/49 | €419,976 | €309,971 | -€110,005 | -26.2% |
| Amounts payable after more than one year | 17 | €69,081 | €44,105 | -€24,976 | -36.2% |
| Financial debts | 170/4 | €69,081 | €44,105 | -€24,976 | -36.2% |
| Amounts payable within one year | 42/48 | €350,896 | €265,867 | -€85,029 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €24,659 | €24,976 | +€317 | +1.3% |
| Trade debts | 44 | €1,450 | €4,491 | +€3,042 | +210% |
| Suppliers | 440/4 | €1,450 | €4,491 | +€3,042 | +210% |
| Taxes, remuneration and social security | 45 | €7,153 | - | -€7,153 | |
| Taxes | 450/3 | €7,153 | - | -€7,153 | |
| Other amounts payable | 47/48 | €317,634 | €236,399 | -€81,235 | -25.6% |
| Remuneration, social security and pensions | 62 | €82 | €84 | +€2 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,883 | €22,733 | -€150 | -0.7% |
| Other operating charges | 640/8 | €6,578 | €6,521 | -€56 | -0.9% |
| Gross operating margin | 9900 | €242,932 | €228,976 | -€13,956 | -5.7% |
| Operating profit (loss) | 9901 | €213,388 | €199,637 | -€13,751 | -6.4% |
| Financial income | 75/76B | €3,698 | €14,513 | +€10,815 | +292% |
| Recurring financial income | 75 | €3,698 | €14,513 | +€10,815 | +292% |
| Financial charges | 65/66B | €8,652 | €17,122 | +€8,470 | +97.9% |
| Recurring financial charges | 65 | €8,652 | €17,122 | +€8,470 | +97.9% |
| Profit (loss) for the period before taxes | 9903 | €208,434 | €197,028 | -€11,406 | -5.5% |
| Income taxes | 67/77 | €52,153 | €46,865 | -€5,288 | -10.1% |
| Profit (loss) for the period | 9904 | €156,281 | €150,163 | -€6,118 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €156,281 | €150,163 | -€6,118 | -3.9% |
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 24 October 2026 via checked.be.