PREFAB CONCEPT: 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.
What changed
PREFAB CONCEPT
NACE 23.610, Manufacture of other non-metallic mineral products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€38,123
2024 · €469,070-€430,947
Equity
€546,731
2024 · €514,131+€32,600
Cash
€65,533
2024 · €40,775+€24,759
Balance sheet total
€4.2m
2024 · €4.8m-€645,389
Largest movements
Assets
- Receivables within one year -€609,107
down €609,107 (-51.7%), from €1.2m to €570,046
of which Trade receivables: -€616,504
- Tangible fixed assets -€181,298
down €181,298 (-5.8%), from €3.1m to €3.0m
of which Land and buildings: -€116,769
- Stocks and contracts +€127,023
up €127,023 (+26.6%), from €477,450 to €604,472
Equity and liabilities
- Other debts -€399,000
down €399,000 (-22.9%), from €1.7m to €1.3m
- Debts after one year -€244,871
down €244,871 (-15.1%), from €1.6m to €1.4m
- Trade debts -€235,024
down €235,024 (-33.4%), from €702,899 to €467,875
- Current portion of long-term debt +€170,770
up €170,770 (+105.5%), from €161,817 to €332,586
- Accrued charges and deferred income +€88,930
new in 2025: €88,930
Income statement
- Turnover +€2.7m
new in 2025: €2.7m
- Purchases and services +€1.8m
new in 2025: €1.8m
- Gross operating margin -€247,135
down €247,135 (-20.8%), from €1.2m to €942,175
- Staff costs +€119,955
up €119,955 (+31.6%), from €379,867 to €499,823
- Financial charges +€48,523
up €48,523 (+60.2%), from €80,612 to €129,135
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.
Result 2024
€469,070
Gross operating margin
-€247,135
Staff costs
-€119,955
Depreciation
-€9,148
Other operating charges
-€18
Financial income
-€6,168
Financial charges
-€48,523
Result 2025
€38,123
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.
From operations
+€192,729
Investment
-€88,346
Financing
-€79,625
Cash 2024
€40,775
From operations (derived)
+€192,729
Net result for the year
+€38,123
Depreciation
+€279,291
Stocks and contracts
-€127,023
Receivables within one year
+€609,107
Deferred charges and accrued income
-€2,881
Trade debts
-€235,024
Tax, wage and social debts
-€58,794
Other debts
-€399,000
Accrued charges and deferred income
+€88,930
Investment (derived)
-€88,346
Investment in fixed assets (net)
-€88,346
Financing
-€79,625
Debts after one year
-€244,871
Current portion of long-term debt
+€170,770
Contributions, distributions and other
-€5,523
Cash 2025
€65,533
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,844,556 | €4,199,166 | -€645,389 | -13.3% |
| Fixed assets | 21/28 | €3,147,179 | €2,956,234 | -€190,945 | -6.1% |
| Tangible fixed assets | 22/27 | €3,136,788 | €2,955,490 | -€181,298 | -5.8% |
| Land and buildings | 22 | €2,329,326 | €2,212,557 | -€116,769 | -5.0% |
| Plant, machinery and equipment | 23 | €606,364 | €550,093 | -€56,272 | -9.3% |
| Furniture and vehicles | 24 | €1,657 | €799 | -€858 | -51.8% |
| Leasing and similar rights | 25 | €199,441 | €192,041 | -€7,400 | -3.7% |
| Financial fixed assets | 28 | €10,391 | €744 | -€9,647 | -92.8% |
| Current assets | 29/58 | €1,697,377 | €1,242,933 | -€454,444 | -26.8% |
| Stocks and contracts in progress | 3 | €477,450 | €604,472 | +€127,023 | +26.6% |
| Stocks | 30/36 | €477,450 | €604,472 | +€127,023 | +26.6% |
| Amounts receivable within one year | 40/41 | €1,179,153 | €570,046 | -€609,107 | -51.7% |
| Trade receivables | 40 | €1,179,153 | €562,649 | -€616,504 | -52.3% |
| Other amounts receivable | 41 | €0 | €7,397 | +€7,397 | |
| Cash at bank and in hand | 54/58 | €40,775 | €65,533 | +€24,759 | +60.7% |
| Deferred charges and accrued income | 490/1 | - | €2,881 | +€2,881 | |
| Total equity and liabilities | 10/49 | €4,844,556 | €4,199,166 | -€645,389 | -13.3% |
| Equity | 10/15 | €514,131 | €546,731 | +€32,600 | +6.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €166,712 | €166,712 | = | 0.0% |
| Tax-exempt reserves | 132 | €162,006 | €162,006 | = | 0.0% |
| Distributable reserves | 133 | €4,706 | €4,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | €303,191 | €341,314 | +€38,123 | +12.6% |
| Investment grants | 15 | €24,228 | €18,706 | -€5,523 | -22.8% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €4,330,425 | €3,652,435 | -€677,990 | -15.7% |
| Amounts payable after more than one year | 17 | €1,619,909 | €1,375,038 | -€244,871 | -15.1% |
| Financial debts | 170/4 | €1,619,909 | €1,375,038 | -€244,871 | -15.1% |
| Amounts payable within one year | 42/48 | €2,710,516 | €2,188,468 | -€522,048 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €161,817 | €332,586 | +€170,770 | +105.5% |
| Trade debts | 44 | €702,899 | €467,875 | -€235,024 | -33.4% |
| Suppliers | 440/4 | €702,899 | €467,875 | -€235,024 | -33.4% |
| Taxes, remuneration and social security | 45 | €104,575 | €45,781 | -€58,794 | -56.2% |
| Taxes | 450/3 | €69,216 | €2,499 | -€66,717 | -96.4% |
| Remuneration and social security | 454/9 | €35,360 | €43,282 | +€7,923 | +22.4% |
| Other amounts payable | 47/48 | €1,741,225 | €1,342,225 | -€399,000 | -22.9% |
| Accrued charges and deferred income | 492/3 | - | €88,930 | +€88,930 | |
| Turnover | 70 | - | €2,673,614 | +€2.7m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,843,946 | +€1.8m | |
| Remuneration, social security and pensions | 62 | €379,867 | €499,823 | +€119,955 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270,143 | €279,291 | +€9,148 | +3.4% |
| Other operating charges | 640/8 | €1,322 | €1,341 | +€18 | +1.4% |
| Gross operating margin | 9900 | €1,189,310 | €942,175 | -€247,135 | -20.8% |
| Operating profit (loss) | 9901 | €537,977 | €161,721 | -€376,256 | -69.9% |
| Financial income | 75/76B | €11,705 | €5,537 | -€6,168 | -52.7% |
| Recurring financial income | 75 | €11,705 | €5,537 | -€6,168 | -52.7% |
| Financial charges | 65/66B | €80,612 | €129,135 | +€48,523 | +60.2% |
| Recurring financial charges | 65 | €80,612 | €129,135 | +€48,523 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €469,070 | €38,123 | -€430,947 | -91.9% |
| Profit (loss) for the period | 9904 | €469,070 | €38,123 | -€430,947 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €469,070 | €38,123 | -€430,947 | -91.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.