PREBEL: 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.
PREBEL
Largest movements
- Cash +€26,116
up €26,116 (+28.3%), from €92,183 to €118,299
mainly Depreciation (+€16,867) and Receivables within one year (+€13,673)
- Tangible fixed assets -€16,867
down €16,867 (-13.3%), from €127,089 to €110,222
of which Furniture and vehicles: -€9,308
- Receivables within one year -€13,673
down €13,673 (-33.4%), from €40,898 to €27,225
of which Trade receivables: -€16,705
- Debts after one year -€7,130
down €7,130 (-13.2%), from €53,971 to €46,841
- Gross operating margin -€6,729
down €6,729 (-20.8%), from €32,306 to €25,577
- Taxes +€1,461
up €1,461 (+103.1%), from €1,416 to €2,876
- Other operating charges -€401
down €401 (-14.0%), from €2,876 to €2,474
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 | €263,060 | €258,754 | -€4,306 | -1.6% |
| Fixed assets | 21/28 | €127,089 | €110,222 | -€16,867 | -13.3% |
| Tangible fixed assets | 22/27 | €127,089 | €110,222 | -€16,867 | -13.3% |
| Land and buildings | 22 | €105,039 | €99,098 | -€5,941 | -5.7% |
| Plant, machinery and equipment | 23 | €2,691 | €1,074 | -€1,618 | -60.1% |
| Furniture and vehicles | 24 | €19,359 | €10,051 | -€9,308 | -48.1% |
| Current assets | 29/58 | €135,971 | €148,532 | +€12,561 | +9.2% |
| Amounts receivable within one year | 40/41 | €40,898 | €27,225 | -€13,673 | -33.4% |
| Trade receivables | 40 | €33,516 | €16,810 | -€16,705 | -49.8% |
| Other amounts receivable | 41 | €7,382 | €10,415 | +€3,032 | +41.1% |
| Cash at bank and in hand | 54/58 | €92,183 | €118,299 | +€26,116 | +28.3% |
| Deferred charges and accrued income | 490/1 | €2,890 | €3,008 | +€118 | +4.1% |
| Total equity and liabilities | 10/49 | €263,060 | €258,754 | -€4,306 | -1.6% |
| Equity | 10/15 | €195,393 | €196,445 | +€1,053 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,626 | €76,626 | = | 0.0% |
| Distributable reserves | 133 | €76,626 | €76,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,567 | €113,620 | +€1,053 | +0.9% |
| Amounts payable | 17/49 | €67,667 | €62,309 | -€5,358 | -7.9% |
| Amounts payable after more than one year | 17 | €53,971 | €46,841 | -€7,130 | -13.2% |
| Financial debts | 170/4 | €53,971 | €46,841 | -€7,130 | -13.2% |
| Amounts payable within one year | 42/48 | €13,696 | €15,468 | +€1,772 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €6,889 | €7,130 | +€241 | +3.5% |
| Trade debts | 44 | €1,155 | €822 | -€333 | -28.9% |
| Suppliers | 440/4 | €1,155 | €822 | -€333 | -28.9% |
| Other amounts payable | 47/48 | €5,652 | €7,516 | +€1,864 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,989 | €16,867 | -€123 | -0.7% |
| Other operating charges | 640/8 | €2,876 | €2,474 | -€401 | -14.0% |
| Gross operating margin | 9900 | €32,306 | €25,577 | -€6,729 | -20.8% |
| Operating profit (loss) | 9901 | €12,441 | €6,236 | -€6,205 | -49.9% |
| Financial income | 75/76B | €82 | €11 | -€72 | -87.2% |
| Recurring financial income | 75 | €82 | €11 | -€72 | -87.2% |
| Financial charges | 65/66B | €2,422 | €2,317 | -€105 | -4.3% |
| Recurring financial charges | 65 | €2,422 | €2,317 | -€105 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €10,101 | €3,929 | -€6,172 | -61.1% |
| Income taxes | 67/77 | €1,416 | €2,876 | +€1,461 | +103.1% |
| Profit (loss) for the period | 9904 | €8,685 | €1,053 | -€7,632 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,685 | €1,053 | -€7,632 | -87.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.