PREFATEC: 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.
PREFATEC
Largest movements
- Tangible fixed assets +€13,793
up €13,793 (+171.7%), from €8,035 to €21,828
of which Furniture and vehicles: +€14,786
- Cash +€11,129
up €11,129 (+19.5%), from €57,213 to €68,342
mainly Net result for the year (+€17,194) and Receivables within one year (+€9,149)
- Receivables within one year -€9,149
down €9,149 (-32.9%), from €27,796 to €18,647
of which Trade receivables: -€16,971
- Deferred charges and accrued income -€3,027
down €3,027 (-54.0%), from €5,607 to €2,580
- Reserves +€17,194
up €17,194 (+27.6%), from €62,361 to €79,555
of which Distributable reserves: +€17,194
- Tax, wage and social debts -€6,343
down €6,343 (-78.7%), from €8,063 to €1,719
- Trade debts +€1,748
up €1,748 (+54.8%), from €3,190 to €4,938
- Gross operating margin +€2,039
up €2,039 (+7.4%), from €27,642 to €29,681
- Depreciation +€1,201
up €1,201 (+61.3%), from €1,958 to €3,158
- Taxes -€333
down €333 (-4.1%), from €8,063 to €7,730
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 | €98,651 | €111,396 | +€12,745 | +12.9% |
| Fixed assets | 21/28 | €8,035 | €21,828 | +€13,793 | +171.7% |
| Tangible fixed assets | 22/27 | €8,035 | €21,828 | +€13,793 | +171.7% |
| Land and buildings | 22 | €7,390 | €6,397 | -€993 | -13.4% |
| Furniture and vehicles | 24 | €645 | €15,430 | +€14,786 | +2294.1% |
| Current assets | 29/58 | €90,616 | €89,569 | -€1,047 | -1.2% |
| Amounts receivable within one year | 40/41 | €27,796 | €18,647 | -€9,149 | -32.9% |
| Trade receivables | 40 | €27,032 | €10,061 | -€16,971 | -62.8% |
| Other amounts receivable | 41 | €764 | €8,586 | +€7,821 | +1023.1% |
| Cash at bank and in hand | 54/58 | €57,213 | €68,342 | +€11,129 | +19.5% |
| Deferred charges and accrued income | 490/1 | €5,607 | €2,580 | -€3,027 | -54.0% |
| Total equity and liabilities | 10/49 | €98,651 | €111,396 | +€12,745 | +12.9% |
| Equity | 10/15 | €80,961 | €98,155 | +€17,194 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,361 | €79,555 | +€17,194 | +27.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,501 | €77,695 | +€17,194 | +28.4% |
| Amounts payable | 17/49 | €17,689 | €13,241 | -€4,449 | -25.1% |
| Amounts payable within one year | 42/48 | €11,857 | €7,221 | -€4,636 | -39.1% |
| Trade debts | 44 | €3,190 | €4,938 | +€1,748 | +54.8% |
| Suppliers | 440/4 | €3,190 | €4,938 | +€1,748 | +54.8% |
| Taxes, remuneration and social security | 45 | €8,063 | €1,719 | -€6,343 | -78.7% |
| Taxes | 450/3 | €8,063 | €1,719 | -€6,343 | -78.7% |
| Other amounts payable | 47/48 | €604 | €564 | -€40 | -6.6% |
| Accrued charges and deferred income | 492/3 | €5,832 | €6,020 | +€187 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,958 | €3,158 | +€1,201 | +61.3% |
| Other operating charges | 640/8 | €1,015 | €927 | -€88 | -8.7% |
| Gross operating margin | 9900 | €27,642 | €29,681 | +€2,039 | +7.4% |
| Operating profit (loss) | 9901 | €24,670 | €25,596 | +€926 | +3.8% |
| Financial income | 75/76B | €32 | €0 | -€32 | -100.0% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -100.0% |
| Financial charges | 65/66B | €835 | €672 | -€163 | -19.5% |
| Recurring financial charges | 65 | €835 | €672 | -€163 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €23,867 | €24,924 | +€1,057 | +4.4% |
| Income taxes | 67/77 | €8,063 | €7,730 | -€333 | -4.1% |
| Profit (loss) for the period | 9904 | €15,804 | €17,194 | +€1,390 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,804 | €17,194 | +€1,390 | +8.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.