PREFIMO: what changed
What changed
PREFIMO
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€5,496
2024 · €25,142-€19,645
Equity
€97,426
2024 · €96,929+€496
Cash
€72,836
2024 · €76,826-€3,990
Balance sheet total
€140,082
2024 · €164,599-€24,517
Largest movements
Assets
- Tangible fixed assets -€21,441
down €21,441 (-30.7%), from €69,925 to €48,485
of which Furniture and vehicles: -€20,490
- Cash -€3,990
down €3,990 (-5.2%), from €76,826 to €72,836
mainly Other debts (-€15,000) and Debts after one year (-€10,888)
Equity and liabilities
- Other debts -€15,000
down €15,000 (-60.8%), from €24,686 to €9,686
- Debts after one year -€10,888
down €10,888 (-55.4%), from €19,639 to €8,751
Income statement
- Depreciation +€13,524
up €13,524 (+171%), from €7,917 to €21,441
- Gross operating margin -€7,458
down €7,458 (-7.5%), from €100,110 to €92,652
- Taxes -€3,386
down €3,386 (-36.2%), from €9,340 to €5,955
- Staff costs +€1,873
up €1,873 (+3.5%), from €53,876 to €55,749
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,142
Gross operating margin
-€7,458
Staff costs
-€1,873
Depreciation
-€13,524
Other operating charges
+€592
Other operating items
+€111
Financial charges
-€879
Taxes
+€3,386
Result 2025
€5,496
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,629
Investment
€0
Financing
-€14,619
Cash 2024
€76,826
From operations (derived)
+€10,629
Net result for the year
+€5,496
Depreciation
+€21,441
Receivables within one year
-€1,013
Deferred charges and accrued income
+€99
Trade debts
-€391
Tax, wage and social debts
-€3
Other debts
-€15,000
Financing
-€14,619
Debts after one year
-€10,888
Current portion of long-term debt
+€1,270
Contributions, distributions and other
-€5,000
Cash 2025
€72,836
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,599 | €140,082 | -€24,517 | -14.9% |
| Fixed assets | 21/28 | €70,262 | €48,821 | -€21,441 | -30.5% |
| Tangible fixed assets | 22/27 | €69,925 | €48,485 | -€21,441 | -30.7% |
| Land and buildings | 22 | €9,854 | €9,854 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,505 | €1,555 | -€950 | -37.9% |
| Furniture and vehicles | 24 | €57,566 | €37,076 | -€20,490 | -35.6% |
| Financial fixed assets | 28 | €337 | €337 | = | 0.0% |
| Current assets | 29/58 | €94,337 | €91,261 | -€3,076 | -3.3% |
| Amounts receivable within one year | 40/41 | €15,761 | €16,774 | +€1,013 | +6.4% |
| Trade receivables | 40 | €9,844 | €12,100 | +€2,256 | +22.9% |
| Other amounts receivable | 41 | €5,917 | €4,674 | -€1,243 | -21.0% |
| Cash at bank and in hand | 54/58 | €76,826 | €72,836 | -€3,990 | -5.2% |
| Deferred charges and accrued income | 490/1 | €1,751 | €1,651 | -€99 | -5.7% |
| Total equity and liabilities | 10/49 | €164,599 | €140,082 | -€24,517 | -14.9% |
| Equity | 10/15 | €96,929 | €97,426 | +€496 | +0.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,469 | €76,966 | +€496 | +0.6% |
| Amounts payable | 17/49 | €67,670 | €42,657 | -€25,013 | -37.0% |
| Amounts payable after more than one year | 17 | €19,639 | €8,751 | -€10,888 | -55.4% |
| Financial debts | 170/4 | €19,639 | €8,751 | -€10,888 | -55.4% |
| Amounts payable within one year | 42/48 | €48,031 | €33,906 | -€14,125 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €8,800 | €10,070 | +€1,270 | +14.4% |
| Trade debts | 44 | €8,865 | €8,474 | -€391 | -4.4% |
| Suppliers | 440/4 | €8,865 | €8,474 | -€391 | -4.4% |
| Taxes, remuneration and social security | 45 | €5,680 | €5,676 | -€3 | -0.1% |
| Taxes | 450/3 | €5,680 | €5,676 | -€3 | -0.1% |
| Other amounts payable | 47/48 | €24,686 | €9,686 | -€15,000 | -60.8% |
| Remuneration, social security and pensions | 62 | €53,876 | €55,749 | +€1,873 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,917 | €21,441 | +€13,524 | +171% |
| Other operating charges | 640/8 | €3,280 | €2,688 | -€592 | -18.1% |
| Non-recurring operating charges | 66A | €174 | €63 | -€111 | -63.6% |
| Gross operating margin | 9900 | €100,110 | €92,652 | -€7,458 | -7.5% |
| Operating profit (loss) | 9901 | €34,862 | €12,710 | -€22,152 | -63.5% |
| Financial charges | 65/66B | €380 | €1,259 | +€879 | +231% |
| Recurring financial charges | 65 | €380 | €1,259 | +€879 | +231% |
| Profit (loss) for the period before taxes | 9903 | €34,482 | €11,451 | -€23,031 | -66.8% |
| Income taxes | 67/77 | €9,340 | €5,955 | -€3,386 | -36.2% |
| Profit (loss) for the period | 9904 | €25,142 | €5,496 | -€19,645 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,142 | €5,496 | -€19,645 | -78.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.