PrefabSOFT: 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.
PrefabSOFT
Largest movements
- Cash +€74,872
up €74,872 (+79.5%), from €94,190 to €169,062
mainly Net result for the year (+€61,754) and Tax, wage and social debts (+€19,083)
- Current investments +€6,000
up €6,000 (+150.0%), from €4,000 to €10,000
- Receivables within one year +€3,008
up €3,008 (+16.4%), from €18,295 to €21,303
of which Trade receivables: +€1,830
- Tangible fixed assets -€2,973
down €2,973 (-29.3%), from €10,140 to €7,168
- Reserves +€60,000
up €60,000 (+133.3%), from €45,000 to €105,000
- Tax, wage and social debts +€19,083
up €19,083 (+66.0%), from €28,918 to €48,000
- Gross operating margin +€19,027
up €19,027 (+25.0%), from €76,027 to €95,053
- Taxes +€5,507
up €5,507 (+28.2%), from €19,496 to €25,003
- Depreciation +€1,926
up €1,926 (+63.9%), from €3,015 to €4,942
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 | €126,625 | €207,533 | +€80,908 | +63.9% |
| Fixed assets | 21/28 | €10,140 | €7,168 | -€2,973 | -29.3% |
| Tangible fixed assets | 22/27 | €10,140 | €7,168 | -€2,973 | -29.3% |
| Furniture and vehicles | 24 | €10,140 | €7,168 | -€2,973 | -29.3% |
| Current assets | 29/58 | €116,485 | €200,365 | +€83,880 | +72.0% |
| Amounts receivable within one year | 40/41 | €18,295 | €21,303 | +€3,008 | +16.4% |
| Trade receivables | 40 | €18,295 | €20,125 | +€1,830 | +10.0% |
| Other amounts receivable | 41 | - | €1,179 | +€1,179 | |
| Current investments | 50/53 | €4,000 | €10,000 | +€6,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €94,190 | €169,062 | +€74,872 | +79.5% |
| Total equity and liabilities | 10/49 | €126,625 | €207,533 | +€80,908 | +63.9% |
| Equity | 10/15 | €90,824 | €152,579 | +€61,754 | +68.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €105,000 | +€60,000 | +133.3% |
| Distributable reserves | 133 | €45,000 | €105,000 | +€60,000 | +133.3% |
| Profit (loss) carried forward | 14 | €44,824 | €46,579 | +€1,754 | +3.9% |
| Amounts payable | 17/49 | €35,801 | €54,954 | +€19,153 | +53.5% |
| Amounts payable within one year | 42/48 | €35,801 | €54,954 | +€19,153 | +53.5% |
| Trade debts | 44 | €152 | €878 | +€726 | +478.1% |
| Suppliers | 440/4 | €152 | €878 | +€726 | +478.1% |
| Taxes, remuneration and social security | 45 | €28,918 | €48,000 | +€19,083 | +66.0% |
| Taxes | 450/3 | €28,918 | €48,000 | +€19,083 | +66.0% |
| Other amounts payable | 47/48 | €6,731 | €6,076 | -€655 | -9.7% |
| Non-recurring operating income | 76A | - | €739 | +€739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,015 | €4,942 | +€1,926 | +63.9% |
| Other operating charges | 640/8 | €607 | €315 | -€292 | -48.2% |
| Gross operating margin | 9900 | €76,027 | €95,053 | +€19,027 | +25.0% |
| Operating profit (loss) | 9901 | €72,405 | €89,797 | +€17,392 | +24.0% |
| Financial income | 75/76B | €0 | €2 | +€2 | +2320.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +2320.0% |
| Financial charges | 65/66B | €2,935 | €3,042 | +€107 | +3.7% |
| Recurring financial charges | 65 | €2,935 | €3,042 | +€107 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €69,470 | €86,757 | +€17,287 | +24.9% |
| Income taxes | 67/77 | €19,496 | €25,003 | +€5,507 | +28.2% |
| Profit (loss) for the period | 9904 | €49,974 | €61,754 | +€11,780 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,974 | €61,754 | +€11,780 | +23.6% |
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 11 October 2026 via checked.be.