A. PREVOST: what changed
Two fiscal 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.
A. PREVOST
Largest movements
- Stocks and contracts -€8,087
down €8,087 (-12.2%), from €66,449 to €58,363
- Receivables within one year -€5,715
down €5,715 (-4.7%), from €121,997 to €116,282
of which Trade receivables: -€4,029
- Cash +€5,104
up €5,104 (+203.1%), from €2,513 to €7,617
mainly Trade debts (+€22,417) and Stocks and contracts (+€8,087)
- Profit (loss) carried forward -€24,477
down €24,477 (-19.6%), from -€124,879 to -€149,356
- Trade debts +€22,417
up €22,417 (+42.6%), from €52,641 to €75,058
- Other debts -€15,000
down €15,000 (-22.7%), from €66,139 to €51,139
- Tax, wage and social debts +€7,440
up €7,440 (+30.2%), from €24,624 to €32,064
of which Remuneration and social security: +€4,680
- Gross operating margin -€29,436
down €29,436 (-44.1%), from €66,779 to €37,343
- Staff costs -€4,717
down €4,717 (-7.3%), from €64,428 to €59,711
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,988 | €195,368 | -€9,620 | -4.7% |
| Fixed assets | 21/28 | €13,255 | €12,728 | -€527 | -4.0% |
| Tangible fixed assets | 22/27 | €1,686 | €970 | -€716 | -42.4% |
| Plant, machinery and equipment | 23 | - | €970 | +€970 | |
| Furniture and vehicles | 24 | €1,686 | - | -€1,686 | |
| Financial fixed assets | 28 | €11,569 | €11,758 | +€189 | +1.6% |
| Current assets | 29/58 | €191,733 | €182,639 | -€9,094 | -4.7% |
| Stocks and contracts in progress | 3 | €66,449 | €58,363 | -€8,087 | -12.2% |
| Stocks | 30/36 | €66,449 | €58,363 | -€8,087 | -12.2% |
| Amounts receivable within one year | 40/41 | €121,997 | €116,282 | -€5,715 | -4.7% |
| Trade receivables | 40 | €86,502 | €82,473 | -€4,029 | -4.7% |
| Other amounts receivable | 41 | €35,494 | €33,809 | -€1,685 | -4.7% |
| Cash at bank and in hand | 54/58 | €2,513 | €7,617 | +€5,104 | +203.1% |
| Deferred charges and accrued income | 490/1 | €774 | €378 | -€396 | -51.2% |
| Total equity and liabilities | 10/49 | €204,988 | €195,368 | -€9,620 | -4.7% |
| Equity | 10/15 | €61,584 | €37,107 | -€24,477 | -39.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €124,963 | €124,963 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,250 | €30,250 | = | 0.0% |
| Legal reserve | 130 | €24,800 | €24,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,450 | €5,450 | = | 0.0% |
| Distributable reserves | 133 | €94,713 | €94,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,879 | -€149,356 | -€24,477 | -19.6% |
| Amounts payable | 17/49 | €143,404 | €158,261 | +€14,857 | +10.4% |
| Amounts payable within one year | 42/48 | €143,404 | €158,261 | +€14,857 | +10.4% |
| Trade debts | 44 | €52,641 | €75,058 | +€22,417 | +42.6% |
| Suppliers | 440/4 | €52,641 | €75,058 | +€22,417 | +42.6% |
| Taxes, remuneration and social security | 45 | €24,624 | €32,064 | +€7,440 | +30.2% |
| Taxes | 450/3 | €18,470 | €21,229 | +€2,760 | +14.9% |
| Remuneration and social security | 454/9 | €6,155 | €10,835 | +€4,680 | +76.0% |
| Other amounts payable | 47/48 | €66,139 | €51,139 | -€15,000 | -22.7% |
| Non-recurring operating income | 76A | €32,741 | €1,742 | -€30,999 | -94.7% |
| Remuneration, social security and pensions | 62 | €64,428 | €59,711 | -€4,717 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €716 | -€166 | -18.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €528 | €0 | -€528 | -100.0% |
| Other operating charges | 640/8 | €410 | €782 | +€372 | +90.5% |
| Gross operating margin | 9900 | €66,779 | €37,343 | -€29,436 | -44.1% |
| Operating profit (loss) | 9901 | €531 | -€23,866 | -€24,397 | |
| Financial income | 75/76B | €136 | €0 | -€136 | -99.9% |
| Recurring financial income | 75 | €136 | €0 | -€136 | -99.9% |
| Financial charges | 65/66B | €830 | €597 | -€233 | -28.1% |
| Recurring financial charges | 65 | €830 | €597 | -€233 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€162 | -€24,462 | -€24,300 | -14990.8% |
| Income taxes | 67/77 | -€162 | €15 | +€177 | |
| Profit (loss) for the period | 9904 | - | -€24,477 | -€24,477 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€24,477 | -€24,477 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.