PREA: 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.
PREA
Largest movements
- Receivables within one year +€1,023
up €1,023 (+5.4%), from €19,019 to €20,042
of which Other amounts receivable: +€1,023
- Other debts +€7,479
up €7,479 (+10.4%), from €71,748 to €79,227
- Profit (loss) carried forward -€5,945
down €5,945 (-13.5%), from -€44,145 to -€50,090
- Trade debts -€800
down €800 (-8.6%), from €9,334 to €8,534
- Gross operating margin +€159
up €159 (+5.5%), from -€2,912 to -€2,753
- Financial charges -€49
down €49 (-11.8%), from €416 to €367
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 | €65,331 | €66,232 | +€901 | +1.4% |
| Fixed assets | 21/28 | €45,000 | €45,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €45,000 | €45,000 | = | 0.0% |
| Land and buildings | 22 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €20,331 | €21,232 | +€901 | +4.4% |
| Stocks and contracts in progress | 3 | €1,049 | €1,049 | = | 0.0% |
| Stocks | 30/36 | €1,049 | €1,049 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,019 | €20,042 | +€1,023 | +5.4% |
| Trade receivables | 40 | €10,473 | €10,473 | = | 0.0% |
| Other amounts receivable | 41 | €8,546 | €9,569 | +€1,023 | +12.0% |
| Cash at bank and in hand | 54/58 | €122 | €55 | -€67 | -54.9% |
| Deferred charges and accrued income | 490/1 | €141 | €86 | -€55 | -39.0% |
| Total equity and liabilities | 10/49 | €65,331 | €66,232 | +€901 | +1.4% |
| Equity | 10/15 | -€18,895 | -€24,840 | -€5,945 | -31.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,145 | -€50,090 | -€5,945 | -13.5% |
| Amounts payable | 17/49 | €84,226 | €91,072 | +€6,846 | +8.1% |
| Amounts payable within one year | 42/48 | €84,226 | €91,072 | +€6,846 | +8.1% |
| Trade debts | 44 | €9,334 | €8,534 | -€800 | -8.6% |
| Suppliers | 440/4 | €9,334 | €8,534 | -€800 | -8.6% |
| Taxes, remuneration and social security | 45 | €3,144 | €3,311 | +€167 | +5.3% |
| Taxes | 450/3 | €3,144 | €3,311 | +€167 | +5.3% |
| Other amounts payable | 47/48 | €71,748 | €79,227 | +€7,479 | +10.4% |
| Other operating charges | 640/8 | €2,671 | €2,649 | -€22 | -0.8% |
| Gross operating margin | 9900 | -€2,912 | -€2,753 | +€159 | +5.5% |
| Operating profit (loss) | 9901 | -€5,583 | -€5,402 | +€181 | +3.2% |
| Financial charges | 65/66B | €416 | €367 | -€49 | -11.8% |
| Recurring financial charges | 65 | €416 | €367 | -€49 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,999 | -€5,769 | +€230 | +3.8% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.1% |
| Profit (loss) for the period | 9904 | -€6,173 | -€5,945 | +€228 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,173 | -€5,945 | +€228 | +3.7% |
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 9 October 2026 via checked.be.