PREFIMMA: 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.
PREFIMMA
Largest movements
- Tangible fixed assets -€30,904
down €30,904 (-6.7%), from €463,331 to €432,428
of which Land and buildings: -€25,092
- Receivables within one year -€12,097
down €12,097 (-27.1%), from €44,666 to €32,569
of which Trade receivables: -€12,070
- Intangible fixed assets -€7,257
down €7,257 (-15.4%), from €46,993 to €39,737
- Debts after one year -€60,144
down €60,144 (-15.8%), from €380,009 to €319,865
- Other debts +€21,027
up €21,027 (+423.1%), from €4,970 to €25,996
- Tax, wage and social debts -€9,108
down €9,108 (-49.2%), from €18,520 to €9,411
- Profit (loss) carried forward +€6,424
up €6,424 (+47.8%), from €13,438 to €19,862
- Trade debts -€6,254
down €6,254 (-21.3%), from €29,396 to €23,142
- Gross operating margin -€14,323
down €14,323 (-16.6%), from €86,140 to €71,817
- Depreciation -€3,612
down €3,612 (-8.5%), from €42,588 to €38,976
- Taxes -€2,934
down €2,934 (-40.0%), from €7,343 to €4,409
- Financial charges -€1,084
down €1,084 (-7.0%), from €15,412 to €14,328
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 | €562,338 | €512,705 | -€49,633 | -8.8% |
| Fixed assets | 21/28 | €512,866 | €474,706 | -€38,160 | -7.4% |
| Intangible fixed assets | 21 | €46,993 | €39,737 | -€7,257 | -15.4% |
| Tangible fixed assets | 22/27 | €463,331 | €432,428 | -€30,904 | -6.7% |
| Land and buildings | 22 | €449,015 | €423,922 | -€25,092 | -5.6% |
| Furniture and vehicles | 24 | €3,203 | €2,204 | -€1,000 | -31.2% |
| Other tangible fixed assets | 26 | €11,113 | €6,302 | -€4,811 | -43.3% |
| Financial fixed assets | 28 | €2,541 | €2,541 | = | 0.0% |
| Current assets | 29/58 | €49,472 | €38,000 | -€11,473 | -23.2% |
| Amounts receivable within one year | 40/41 | €44,666 | €32,569 | -€12,097 | -27.1% |
| Trade receivables | 40 | €42,084 | €30,014 | -€12,070 | -28.7% |
| Other amounts receivable | 41 | €2,582 | €2,554 | -€27 | -1.1% |
| Cash at bank and in hand | 54/58 | €221 | €3,191 | +€2,969 | +1340.7% |
| Deferred charges and accrued income | 490/1 | €4,585 | €2,240 | -€2,345 | -51.1% |
| Total equity and liabilities | 10/49 | €562,338 | €512,705 | -€49,633 | -8.8% |
| Equity | 10/15 | €46,884 | €53,309 | +€6,424 | +13.7% |
| Contributions | 10/11 | €14,923 | €14,923 | = | 0.0% |
| Reserves | 13 | €18,523 | €18,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,864 | €1,864 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,864 | €1,864 | = | 0.0% |
| Distributable reserves | 133 | €16,659 | €16,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,438 | €19,862 | +€6,424 | +47.8% |
| Amounts payable | 17/49 | €515,454 | €459,397 | -€56,057 | -10.9% |
| Amounts payable after more than one year | 17 | €380,009 | €319,865 | -€60,144 | -15.8% |
| Financial debts | 170/4 | €380,009 | €319,865 | -€60,144 | -15.8% |
| Amounts payable within one year | 42/48 | €133,214 | €137,069 | +€3,856 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €60,367 | €59,099 | -€1,268 | -2.1% |
| Financial debts | 43 | €19,962 | €19,421 | -€541 | -2.7% |
| Credit institutions | 430/8 | €19,962 | €19,421 | -€541 | -2.7% |
| Trade debts | 44 | €29,396 | €23,142 | -€6,254 | -21.3% |
| Suppliers | 440/4 | €29,396 | €23,142 | -€6,254 | -21.3% |
| Taxes, remuneration and social security | 45 | €18,520 | €9,411 | -€9,108 | -49.2% |
| Taxes | 450/3 | €18,520 | €9,411 | -€9,108 | -49.2% |
| Other amounts payable | 47/48 | €4,970 | €25,996 | +€21,027 | +423.1% |
| Accrued charges and deferred income | 492/3 | €2,231 | €2,462 | +€231 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,588 | €38,976 | -€3,612 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €699 | +€699 | |
| Other operating charges | 640/8 | €7,543 | €7,125 | -€417 | -5.5% |
| Gross operating margin | 9900 | €86,140 | €71,817 | -€14,323 | -16.6% |
| Operating profit (loss) | 9901 | €36,010 | €25,016 | -€10,993 | -30.5% |
| Financial income | 75/76B | €33 | €145 | +€113 | +344.7% |
| Recurring financial income | 75 | €33 | €145 | +€113 | +344.7% |
| Financial charges | 65/66B | €15,412 | €14,328 | -€1,084 | -7.0% |
| Recurring financial charges | 65 | €15,412 | €14,328 | -€1,084 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €20,631 | €10,834 | -€9,797 | -47.5% |
| Income taxes | 67/77 | €7,343 | €4,409 | -€2,934 | -40.0% |
| Profit (loss) for the period | 9904 | €13,287 | €6,424 | -€6,863 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,287 | €6,424 | -€6,863 | -51.6% |
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 7 October 2026 via checked.be.