PREEMTECH: 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.
PREEMTECH
Largest movements
- Receivables within one year -€163,905
down €163,905 (-18.4%), from €893,108 to €729,203
of which Trade receivables: -€166,996
- Trade debts -€346,445
down €346,445 (-45.9%), from €755,476 to €409,030
- Other debts +€101,512
new in 2025: €101,512
- Current portion of long-term debt +€52,579
up €52,579 (+26.3%), from €200,000 to €252,579
- Reserves +€29,250
up €29,250 (+14.6%), from €200,739 to €229,989
of which Distributable reserves: +€29,250
- Financial charges -€46,430
down €46,430 (-75.9%), from €61,170 to €14,740
- Gross operating margin -€19,826
down €19,826 (-10.3%), from €192,978 to €173,152
- Staff costs +€10,970
up €10,970 (+11.1%), from €98,441 to €109,411
- Other operating charges +€4,152
up €4,152 (+214.4%), from €1,937 to €6,089
- Taxes +€2,480
up €2,480 (+24.8%), from €9,982 to €12,462
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 | €1,254,042 | €1,086,364 | -€167,678 | -13.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €32,853 | €31,652 | -€1,201 | -3.7% |
| Tangible fixed assets | 22/27 | €5,603 | €4,403 | -€1,201 | -21.4% |
| Plant, machinery and equipment | 23 | €3,776 | €3,014 | -€762 | -20.2% |
| Furniture and vehicles | 24 | €1,827 | €1,388 | -€439 | -24.0% |
| Financial fixed assets | 28 | €27,249 | €27,249 | = | 0.0% |
| Current assets | 29/58 | €1,221,189 | €1,054,712 | -€166,478 | -13.6% |
| Stocks and contracts in progress | 3 | €314,760 | €314,760 | = | 0.0% |
| Stocks | 30/36 | €314,760 | €314,760 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €893,108 | €729,203 | -€163,905 | -18.4% |
| Trade receivables | 40 | €892,228 | €725,233 | -€166,996 | -18.7% |
| Other amounts receivable | 41 | €879 | €3,970 | +€3,091 | +351.5% |
| Cash at bank and in hand | 54/58 | €13,322 | €8,958 | -€4,363 | -32.8% |
| Deferred charges and accrued income | 490/1 | - | €1,791 | +€1,791 | |
| Total equity and liabilities | 10/49 | €1,254,042 | €1,086,364 | -€167,678 | -13.4% |
| Equity | 10/15 | €219,339 | €248,589 | +€29,250 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200,739 | €229,989 | +€29,250 | +14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €679 | €679 | = | 0.0% |
| Distributable reserves | 133 | €198,200 | €227,450 | +€29,250 | +14.8% |
| Amounts payable | 17/49 | €1,034,703 | €837,775 | -€196,928 | -19.0% |
| Amounts payable after more than one year | 17 | €45,067 | €45,067 | = | 0.0% |
| Financial debts | 170/4 | €45,067 | €45,067 | = | 0.0% |
| Amounts payable within one year | 42/48 | €989,636 | €792,708 | -€196,928 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €252,579 | +€52,579 | +26.3% |
| Trade debts | 44 | €755,476 | €409,030 | -€346,445 | -45.9% |
| Suppliers | 440/4 | €755,476 | €409,030 | -€346,445 | -45.9% |
| Taxes, remuneration and social security | 45 | €34,161 | €29,586 | -€4,575 | -13.4% |
| Taxes | 450/3 | €13,883 | €2,816 | -€11,067 | -79.7% |
| Remuneration and social security | 454/9 | €20,278 | €26,770 | +€6,492 | +32.0% |
| Other amounts payable | 47/48 | - | €101,512 | +€101,512 | |
| Remuneration, social security and pensions | 62 | €98,441 | €109,411 | +€10,970 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,201 | €1,201 | = | 0.0% |
| Other operating charges | 640/8 | €1,937 | €6,089 | +€4,152 | +214.4% |
| Gross operating margin | 9900 | €192,978 | €173,152 | -€19,826 | -10.3% |
| Operating profit (loss) | 9901 | €91,399 | €56,452 | -€34,948 | -38.2% |
| Financial income | 75/76B | €783 | €0 | -€783 | -100.0% |
| Recurring financial income | 75 | €783 | €0 | -€783 | -100.0% |
| Financial charges | 65/66B | €61,170 | €14,740 | -€46,430 | -75.9% |
| Recurring financial charges | 65 | €61,170 | €14,740 | -€46,430 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | €31,012 | €41,712 | +€10,699 | +34.5% |
| Income taxes | 67/77 | €9,982 | €12,462 | +€2,480 | +24.8% |
| Profit (loss) for the period | 9904 | €21,031 | €29,250 | +€8,219 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,031 | €29,250 | +€8,219 | +39.1% |
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 10 October 2026 via checked.be.