PREFILM: 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.
PREFILM
Largest movements
- Receivables within one year -€16,682
down €16,682 (-48.0%), from €34,751 to €18,069
- Cash -€13,485
down €13,485 (-42.7%), from €31,615 to €18,130
mainly Net result for the year (-€38,210) and Tax, wage and social debts (-€2,204)
- Tangible fixed assets -€4,682
down €4,682 (-36.0%), from €12,994 to €8,312
- Profit (loss) carried forward -€22,031
down €22,031 (-87.2%), from -€25,277 to -€47,308
- Reserves -€16,179
no longer reported in 2025 (was €16,179)
- Trade debts +€5,621
up €5,621 (+71.8%), from €7,828 to €13,449
- Tax, wage and social debts -€2,204
down €2,204 (-30.7%), from €7,178 to €4,974
of which Taxes: -€2,471
- Gross operating margin -€32,752
down €32,752, from €24,681 to -€8,070
- Depreciation -€1,890
down €1,890 (-33.2%), from €5,689 to €3,798
- Other operating charges +€1,373
up €1,373 (+282%), from €486 to €1,859
- Staff costs +€1,105
up €1,105 (+4.9%), from €22,563 to €23,668
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 | €81,809 | €46,966 | -€34,843 | -42.6% |
| Fixed assets | 21/28 | €13,154 | €8,472 | -€4,682 | -35.6% |
| Tangible fixed assets | 22/27 | €12,994 | €8,312 | -€4,682 | -36.0% |
| Furniture and vehicles | 24 | €12,994 | €8,312 | -€4,682 | -36.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €68,655 | €38,494 | -€30,161 | -43.9% |
| Stocks and contracts in progress | 3 | €2,012 | €2,024 | +€12 | +0.6% |
| Stocks | 30/36 | €2,012 | €2,024 | +€12 | +0.6% |
| Amounts receivable within one year | 40/41 | €34,751 | €18,069 | -€16,682 | -48.0% |
| Trade receivables | 40 | €34,751 | €18,069 | -€16,682 | -48.0% |
| Current investments | 50/53 | €278 | €272 | -€6 | -2.2% |
| Cash at bank and in hand | 54/58 | €31,615 | €18,130 | -€13,485 | -42.7% |
| Total equity and liabilities | 10/49 | €81,809 | €46,966 | -€34,843 | -42.6% |
| Equity | 10/15 | €52,903 | €14,692 | -€38,210 | -72.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,179 | - | -€16,179 | |
| Tax-exempt reserves | 132 | €16,179 | - | -€16,179 | |
| Profit (loss) carried forward | 14 | -€25,277 | -€47,308 | -€22,031 | -87.2% |
| Amounts payable | 17/49 | €28,907 | €32,274 | +€3,367 | +11.6% |
| Amounts payable within one year | 42/48 | €28,907 | €32,173 | +€3,267 | +11.3% |
| Trade debts | 44 | €7,828 | €13,449 | +€5,621 | +71.8% |
| Suppliers | 440/4 | €7,828 | €13,449 | +€5,621 | +71.8% |
| Taxes, remuneration and social security | 45 | €7,178 | €4,974 | -€2,204 | -30.7% |
| Taxes | 450/3 | €3,565 | €1,094 | -€2,471 | -69.3% |
| Remuneration and social security | 454/9 | €3,613 | €3,879 | +€266 | +7.4% |
| Other amounts payable | 47/48 | €13,900 | €13,750 | -€150 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Remuneration, social security and pensions | 62 | €22,563 | €23,668 | +€1,105 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,689 | €3,798 | -€1,890 | -33.2% |
| Other operating charges | 640/8 | €486 | €1,859 | +€1,373 | +282% |
| Gross operating margin | 9900 | €24,681 | -€8,070 | -€32,752 | |
| Operating profit (loss) | 9901 | -€4,057 | -€37,396 | -€33,339 | -822% |
| Financial income | 75/76B | €199 | €127 | -€72 | -36.0% |
| Recurring financial income | 75 | €199 | €127 | -€72 | -36.0% |
| Financial charges | 65/66B | €713 | €757 | +€45 | +6.3% |
| Recurring financial charges | 65 | €713 | €757 | +€45 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,571 | -€38,026 | -€33,455 | -732% |
| Income taxes | 67/77 | €127 | €185 | +€58 | +45.7% |
| Profit (loss) for the period | 9904 | -€4,698 | -€38,210 | -€33,513 | -713% |
| Transfer from tax-exempt reserves | 789 | - | €16,179 | +€16,179 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,698 | -€22,031 | -€17,333 | -369% |
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 31 October 2026 via checked.be.