PRELIBVM: 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.
PRELIBVM
Largest movements
- Tangible fixed assets +€17,708
up €17,708 (+5.9%), from €298,665 to €316,373
of which Plant, machinery and equipment: +€15,022
- Stocks and contracts +€9,068
up €9,068 (+14.3%), from €63,260 to €72,328
- Trade debts +€24,468
up €24,468 (+27.9%), from €87,745 to €112,212
- Other debts +€22,629
up €22,629 (+246%), from €9,188 to €31,817
- Debts after one year -€20,667
down €20,667 (-8.3%), from €250,170 to €229,503
- Gross operating margin +€9,729
up €9,729 (+22.4%), from €43,465 to €53,194
- Depreciation +€4,085
up €4,085 (+19.4%), from €21,071 to €25,156
- Other operating charges +€2,976
up €2,976 (+44.8%), from €6,651 to €9,627
- Financial income -€2,023
down €2,023 (-93.4%), from €2,167 to €144
of which Non-recurring financial income: -€1,886
- Staff costs +€1,429
up €1,429 (+14.5%), from €9,885 to €11,313
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 | €402,006 | €429,227 | +€27,221 | +6.8% |
| Fixed assets | 21/28 | €305,023 | €320,731 | +€15,708 | +5.1% |
| Intangible fixed assets | 21 | €4,499 | €2,499 | -€2,000 | -44.5% |
| Tangible fixed assets | 22/27 | €298,665 | €316,373 | +€17,708 | +5.9% |
| Land and buildings | 22 | €269,334 | €271,935 | +€2,601 | +1.0% |
| Plant, machinery and equipment | 23 | €23,276 | €38,298 | +€15,022 | +64.5% |
| Furniture and vehicles | 24 | €6,055 | €6,140 | +€85 | +1.4% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €96,983 | €108,496 | +€11,513 | +11.9% |
| Stocks and contracts in progress | 3 | €63,260 | €72,328 | +€9,068 | +14.3% |
| Stocks | 30/36 | €63,260 | €72,328 | +€9,068 | +14.3% |
| Amounts receivable within one year | 40/41 | €11,215 | €13,864 | +€2,648 | +23.6% |
| Trade receivables | 40 | €10,666 | €11,737 | +€1,071 | +10.0% |
| Other amounts receivable | 41 | €550 | €2,127 | +€1,577 | +287% |
| Cash at bank and in hand | 54/58 | €22,189 | €22,304 | +€116 | +0.5% |
| Deferred charges and accrued income | 490/1 | €319 | €0 | -€319 | -100% |
| Total equity and liabilities | 10/49 | €402,006 | €429,227 | +€27,221 | +6.8% |
| Equity | 10/15 | €23,174 | €24,410 | +€1,236 | +5.3% |
| Contributions | 10/11 | €5,000 | €5,005 | +€5 | +0.1% |
| Reserves | 13 | €18,174 | €19,405 | +€1,231 | +6.8% |
| Distributable reserves | 133 | €18,174 | €19,405 | +€1,231 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €378,832 | €404,817 | +€25,985 | +6.9% |
| Amounts payable after more than one year | 17 | €250,170 | €229,503 | -€20,667 | -8.3% |
| Financial debts | 170/4 | €250,170 | €229,503 | -€20,667 | -8.3% |
| Amounts payable within one year | 42/48 | €128,663 | €174,281 | +€45,618 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €21,823 | €20,667 | -€1,156 | -5.3% |
| Financial debts | 43 | - | €73 | +€73 | |
| Credit institutions | 430/8 | - | €73 | +€73 | |
| Trade debts | 44 | €87,745 | €112,212 | +€24,468 | +27.9% |
| Suppliers | 440/4 | €87,745 | €112,212 | +€24,468 | +27.9% |
| Taxes, remuneration and social security | 45 | €9,907 | €9,512 | -€394 | -4.0% |
| Taxes | 450/3 | €7,109 | €3,794 | -€3,315 | -46.6% |
| Remuneration and social security | 454/9 | €2,798 | €5,718 | +€2,921 | +104% |
| Other amounts payable | 47/48 | €9,188 | €31,817 | +€22,629 | +246% |
| Accrued charges and deferred income | 492/3 | - | €1,033 | +€1,033 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €9,885 | €11,313 | +€1,429 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,071 | €25,156 | +€4,085 | +19.4% |
| Other operating charges | 640/8 | €6,651 | €9,627 | +€2,976 | +44.8% |
| Gross operating margin | 9900 | €43,465 | €53,194 | +€9,729 | +22.4% |
| Operating profit (loss) | 9901 | €5,858 | €7,097 | +€1,239 | +21.2% |
| Financial income | 75/76B | €2,167 | €144 | -€2,023 | -93.4% |
| Recurring financial income | 75 | €281 | €144 | -€137 | -48.7% |
| Non-recurring financial income | 76B | €1,886 | - | -€1,886 | |
| Financial charges | 65/66B | €5,417 | €5,494 | +€77 | +1.4% |
| Recurring financial charges | 65 | €5,417 | €5,494 | +€77 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €2,608 | €1,747 | -€861 | -33.0% |
| Income taxes | 67/77 | €1,617 | €517 | -€1,100 | -68.0% |
| Profit (loss) for the period | 9904 | €991 | €1,231 | +€239 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €991 | €1,231 | +€239 | +24.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.