PREBIA: what changed
PREBIA
Largest movements
- Tangible fixed assets -€12,050
down €12,050 (-34.4%), from €35,066 to €23,016
of which Land and buildings: -€10,954
- Receivables within one year +€7,136
up €7,136 (+20.3%), from €35,075 to €42,212
of which Trade receivables: +€10,150
- Cash -€6,780
down €6,780 (-60.7%), from €11,167 to €4,387
mainly Debts after one year (-€8,828) and Receivables within one year (-€7,136)
- Debts after one year -€8,828
down €8,828 (-41.9%), from €21,080 to €12,252
- Tax, wage and social debts -€5,190
down €5,190 (-55.2%), from €9,410 to €4,220
- Other debts -€3,964
down €3,964 (-88.1%), from €4,500 to €536
- Trade debts +€3,006
up €3,006 (+2,226%), from €135 to €3,141
- Profit (loss) carried forward +€2,877
up €2,877 (+13.9%), from €20,646 to €23,523
- Gross operating margin -€4,120
down €4,120 (-18.2%), from €22,592 to €18,472
- Financial income -€274
down €274 (-65.1%), from €420 to €147
- Financial charges -€240
down €240 (-16.7%), from €1,437 to €1,197
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,761 | €72,960 | -€11,801 | -13.9% |
| Fixed assets | 21/28 | €35,088 | €23,037 | -€12,050 | -34.3% |
| Tangible fixed assets | 22/27 | €35,066 | €23,016 | -€12,050 | -34.4% |
| Land and buildings | 22 | €32,684 | €21,731 | -€10,954 | -33.5% |
| Plant, machinery and equipment | 23 | €1,064 | €709 | -€355 | -33.3% |
| Furniture and vehicles | 24 | €1,318 | €576 | -€742 | -56.3% |
| Financial fixed assets | 28 | €22 | €22 | = | 0.0% |
| Current assets | 29/58 | €49,674 | €49,923 | +€249 | +0.5% |
| Amounts receivable within one year | 40/41 | €35,075 | €42,212 | +€7,136 | +20.3% |
| Trade receivables | 40 | €31,950 | €42,100 | +€10,150 | +31.8% |
| Other amounts receivable | 41 | €3,125 | €112 | -€3,014 | -96.4% |
| Cash at bank and in hand | 54/58 | €11,167 | €4,387 | -€6,780 | -60.7% |
| Deferred charges and accrued income | 490/1 | €3,432 | €3,324 | -€108 | -3.1% |
| Total equity and liabilities | 10/49 | €84,761 | €72,960 | -€11,801 | -13.9% |
| Equity | 10/15 | €41,106 | €43,983 | +€2,877 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,646 | €23,523 | +€2,877 | +13.9% |
| Amounts payable | 17/49 | €43,655 | €28,977 | -€14,678 | -33.6% |
| Amounts payable after more than one year | 17 | €21,080 | €12,252 | -€8,828 | -41.9% |
| Financial debts | 170/4 | €21,080 | €12,252 | -€8,828 | -41.9% |
| Amounts payable within one year | 42/48 | €22,575 | €16,725 | -€5,850 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €8,530 | €8,828 | +€298 | +3.5% |
| Trade debts | 44 | €135 | €3,141 | +€3,006 | +2,226% |
| Suppliers | 440/4 | €135 | €3,141 | +€3,006 | +2,226% |
| Taxes, remuneration and social security | 45 | €9,410 | €4,220 | -€5,190 | -55.2% |
| Taxes | 450/3 | €9,410 | €4,220 | -€5,190 | -55.2% |
| Other amounts payable | 47/48 | €4,500 | €536 | -€3,964 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,831 | €12,050 | +€220 | +1.9% |
| Other operating charges | 640/8 | €2,425 | €2,358 | -€66 | -2.7% |
| Gross operating margin | 9900 | €22,592 | €18,472 | -€4,120 | -18.2% |
| Operating profit (loss) | 9901 | €8,337 | €4,063 | -€4,273 | -51.3% |
| Financial income | 75/76B | €420 | €147 | -€274 | -65.1% |
| Recurring financial income | 75 | €420 | €147 | -€274 | -65.1% |
| Financial charges | 65/66B | €1,437 | €1,197 | -€240 | -16.7% |
| Recurring financial charges | 65 | €1,437 | €1,197 | -€240 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €7,320 | €3,013 | -€4,307 | -58.8% |
| Income taxes | 67/77 | €159 | €136 | -€23 | -14.4% |
| Profit (loss) for the period | 9904 | €7,161 | €2,877 | -€4,284 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,161 | €2,877 | -€4,284 | -59.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.