PREFALUX: 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.
PREFALUX
Largest movements
- Cash +€24,471
up €24,471 (+32.8%), from €74,675 to €99,147
mainly Net result for the year (+€18,172) and Depreciation (+€3,380)
- Profit (loss) carried forward +€18,172
up €18,172 (+55.4%), from €32,826 to €50,998
- Gross operating margin +€13,442
up €13,442 (+61.2%), from €21,961 to €35,403
- Taxes -€2,967
down €2,967 (-63.7%), from €4,656 to €1,689
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.
Derived cash bridge
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 | €414,677 | €432,868 | +€18,191 | +4.4% |
| Fixed assets | 21/28 | €335,652 | €332,272 | -€3,380 | -1.0% |
| Tangible fixed assets | 22/27 | €94,650 | €91,270 | -€3,380 | -3.6% |
| Land and buildings | 22 | €94,650 | €91,270 | -€3,380 | -3.6% |
| Financial fixed assets | 28 | €241,002 | €241,002 | = | 0.0% |
| Current assets | 29/58 | €79,025 | €100,597 | +€21,571 | +27.3% |
| Amounts receivable within one year | 40/41 | €4,350 | €1,450 | -€2,900 | -66.7% |
| Trade receivables | 40 | €4,350 | €1,450 | -€2,900 | -66.7% |
| Cash at bank and in hand | 54/58 | €74,675 | €99,147 | +€24,471 | +32.8% |
| Total equity and liabilities | 10/49 | €414,677 | €432,868 | +€18,191 | +4.4% |
| Equity | 10/15 | €128,486 | €146,658 | +€18,172 | +14.1% |
| Contributions | 10/11 | €83,100 | €83,100 | = | 0.0% |
| Capital | 10 | €83,100 | €83,100 | = | 0.0% |
| Issued capital | 100 | €83,100 | €83,100 | = | 0.0% |
| Reserves | 13 | €12,560 | €12,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,310 | €8,310 | = | 0.0% |
| Legal reserve | 130 | €8,310 | €8,310 | = | 0.0% |
| Distributable reserves | 133 | €4,250 | €4,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,826 | €50,998 | +€18,172 | +55.4% |
| Amounts payable | 17/49 | €286,191 | €286,210 | +€19 | 0.0% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,191 | €36,210 | +€19 | +0.1% |
| Trade debts | 44 | €36,191 | €36,210 | +€19 | +0.1% |
| Suppliers | 440/4 | €36,191 | €36,210 | +€19 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €3,380 | = | 0.0% |
| Other operating charges | 640/8 | €12,004 | €12,356 | +€352 | +2.9% |
| Gross operating margin | 9900 | €21,961 | €35,403 | +€13,442 | +61.2% |
| Operating profit (loss) | 9901 | €6,577 | €19,667 | +€13,090 | +199% |
| Financial income | 75/76B | €362 | €246 | -€116 | -32.0% |
| Recurring financial income | 75 | €362 | €246 | -€116 | -32.0% |
| Financial charges | 65/66B | €45 | €52 | +€8 | +17.8% |
| Recurring financial charges | 65 | €45 | €52 | +€8 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €6,894 | €19,861 | +€12,966 | +188% |
| Income taxes | 67/77 | €4,656 | €1,689 | -€2,967 | -63.7% |
| Profit (loss) for the period | 9904 | €2,239 | €18,172 | +€15,933 | +712% |
| Profit (loss) for the period to be appropriated | 9905 | €2,239 | €18,172 | +€15,933 | +712% |
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 18 October 2026 via checked.be.