PREFAMED: what changed
Two fiscal 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
PREFAMED
NACE 23.610, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€623,133
2024 · €708,895-€85,761
Equity
€17.4m
2024 · €16.8m+€623,133
Cash
€2.2m
2024 · €1.2m+€1.0m
Balance sheet total
€18.1m
2024 · €17.8m+€290,126
Largest movements
Assets
- Cash +€1.0m
up €1.0m (+83.5%), from €1.2m to €2.2m
mainly Net result for the year (+€623,133) and Stocks and contracts (+€541,629)
- Stocks and contracts -€541,629
down €541,629 (-33.8%), from €1.6m to €1.1m
- Receivables within one year -€445,731
down €445,731 (-69.4%), from €642,368 to €196,638
of which Trade receivables: -€443,731
- Current investments +€250,000
up €250,000 (+20.0%), from €1.3m to €1.5m
Equity and liabilities
- Reserves +€623,000
up €623,000 (+4.4%), from €14.1m to €14.7m
of which Distributable reserves: +€623,000
Income statement
- Goods and materials -€693,577
down €693,577 (-18.4%), from €3.8m to €3.1m
of which Purchases: -€779,872
- Turnover -€636,071
down €636,071 (-8.1%), from €7.9m to €7.3m
- Staff costs -€243,951
down €243,951 (-11.6%), from €2.1m to €1.9m
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
€708,895
Turnover
-€636,071
Other operating income
-€30,945
Goods and materials
+€693,577
Services and other goods
+€1,596
Staff costs
+€243,951
Depreciation
+€355
Other operating charges
-€32
Other operating items
-€368,418
Financial income
-€20,014
Financial charges
+€1,783
Taxes
+€28,456
Result 2025
€623,133
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
+€1.3m
Investment
-€250,000
Financing
€0
Cash 2024
€1.2m
From operations (derived)
+€1.3m
Net result for the year
+€623,133
Depreciation
+€1,036
Stocks and contracts
+€541,629
Receivables within one year
+€445,731
Deferred charges and accrued income
-€25,923
Trade debts
-€180,622
Tax, wage and social debts
-€165,055
Advances received
-€4,451
Accrued charges and deferred income
+€17,120
Investment (derived)
-€250,000
Current investments
-€250,000
Cash 2025
€2.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,843,722 | €18,133,848 | +€290,126 | +1.6% |
| Fixed assets | 21/28 | €13,142,794 | €13,141,758 | -€1,036 | 0.0% |
| Tangible fixed assets | 22/27 | €2,541 | €1,504 | -€1,036 | -40.8% |
| Furniture and vehicles | 24 | €2,541 | €1,504 | -€1,036 | -40.8% |
| Financial fixed assets | 28 | €13,140,253 | €13,140,253 | = | 0.0% |
| Affiliated companies | 280/1 | €13,140,253 | €13,140,253 | = | 0.0% |
| Participating interests | 280 | €13,140,253 | €13,140,253 | = | 0.0% |
| Current assets | 29/58 | €4,700,928 | €4,992,090 | +€291,162 | +6.2% |
| Stocks and contracts in progress | 3 | €1,601,587 | €1,059,958 | -€541,629 | -33.8% |
| Stocks | 30/36 | €1,601,587 | €1,059,958 | -€541,629 | -33.8% |
| Raw materials and consumables | 30/31 | €630,213 | €546,005 | -€84,208 | -13.4% |
| Finished goods | 33 | €971,374 | €513,953 | -€457,421 | -47.1% |
| Amounts receivable within one year | 40/41 | €642,368 | €196,638 | -€445,731 | -69.4% |
| Trade receivables | 40 | €640,368 | €196,638 | -€443,731 | -69.3% |
| Other amounts receivable | 41 | €2,000 | €0 | -€2,000 | -100.0% |
| Current investments | 50/53 | €1,250,000 | €1,500,000 | +€250,000 | +20.0% |
| Other investments | 51/53 | €1,250,000 | €1,500,000 | +€250,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €1,200,640 | €2,203,239 | +€1.0m | +83.5% |
| Deferred charges and accrued income | 490/1 | €6,332 | €32,255 | +€25,923 | +409.4% |
| Total equity and liabilities | 10/49 | €17,843,722 | €18,133,848 | +€290,126 | +1.6% |
| Equity | 10/15 | €16,807,911 | €17,431,044 | +€623,133 | +3.7% |
| Contributions | 10/11 | €2,700,000 | €2,700,000 | = | 0.0% |
| Reserves | 13 | €14,100,000 | €14,723,000 | +€623,000 | +4.4% |
| Non-distributable reserves | 130/1 | €270,000 | €270,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €270,000 | €270,000 | = | 0.0% |
| Distributable reserves | 133 | €13,830,000 | €14,453,000 | +€623,000 | +4.5% |
| Profit (loss) carried forward | 14 | €7,911 | €8,044 | +€133 | +1.7% |
| Amounts payable | 17/49 | €1,035,811 | €702,803 | -€333,007 | -32.1% |
| Amounts payable within one year | 42/48 | €749,654 | €399,527 | -€350,127 | -46.7% |
| Trade debts | 44 | €310,255 | €129,634 | -€180,622 | -58.2% |
| Suppliers | 440/4 | €310,255 | €129,634 | -€180,622 | -58.2% |
| Advances received on contracts in progress | 46 | €4,451 | €0 | -€4,451 | -100.0% |
| Taxes, remuneration and social security | 45 | €434,948 | €269,893 | -€165,055 | -37.9% |
| Taxes | 450/3 | €187,721 | €96,079 | -€91,642 | -48.8% |
| Remuneration and social security | 454/9 | €247,227 | €173,814 | -€73,413 | -29.7% |
| Accrued charges and deferred income | 492/3 | €286,157 | €303,277 | +€17,120 | +6.0% |
| Operating income | 70/76A | €7,899,203 | €6,863,768 | -€1.0m | -13.1% |
| Turnover | 70 | €7,889,285 | €7,253,215 | -€636,071 | -8.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€93,403 | -€457,421 | -€364,018 | -389.7% |
| Other operating income | 74 | €98,920 | €67,975 | -€30,945 | -31.3% |
| Non-recurring operating income | 76A | €4,401 | €0 | -€4,401 | -100.0% |
| Operating charges | 60/66A | €7,033,897 | €6,094,449 | -€939,448 | -13.4% |
| Goods for resale, raw materials and consumables | 60 | €3,776,087 | €3,082,510 | -€693,577 | -18.4% |
| Purchases | 600/8 | €3,778,174 | €2,998,302 | -€779,872 | -20.6% |
| Change in stocks: decrease (increase) | 609 | -€2,087 | €84,208 | +€86,295 | |
| Services and other goods | 61 | €1,158,252 | €1,156,655 | -€1,596 | -0.1% |
| Remuneration, social security and pensions | 62 | €2,095,065 | €1,851,114 | -€243,951 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,391 | €1,036 | -€355 | -25.5% |
| Other operating charges | 640/8 | €3,102 | €3,134 | +€32 | +1.0% |
| Operating profit (loss) | 9901 | €865,306 | €769,319 | -€95,986 | -11.1% |
| Financial income | 75/76B | €99,020 | €79,006 | -€20,014 | -20.2% |
| Recurring financial income | 75 | €99,020 | €79,006 | -€20,014 | -20.2% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €32,242 | €30,632 | -€1,610 | -5.0% |
| Other financial income | 752/9 | €66,778 | €48,375 | -€18,404 | -27.6% |
| Financial charges | 65/66B | €16,670 | €14,887 | -€1,783 | -10.7% |
| Recurring financial charges | 65 | €16,670 | €14,887 | -€1,783 | -10.7% |
| Debt charges | 650 | €2,202 | €4,187 | +€1,986 | +90.2% |
| Other financial charges | 652/9 | €14,468 | €10,700 | -€3,768 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €947,656 | €833,438 | -€114,217 | -12.1% |
| Income taxes | 67/77 | €238,761 | €210,305 | -€28,456 | -11.9% |
| Taxes | 670/3 | €238,761 | €210,305 | -€28,456 | -11.9% |
| Profit (loss) for the period | 9904 | €708,895 | €623,133 | -€85,761 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €708,895 | €623,133 | -€85,761 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.