PRELOIR: 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.
PRELOIR
Largest movements
- Tangible fixed assets -€21,661
down €21,661 (-60.4%), from €35,842 to €14,181
of which Furniture and vehicles: -€19,828
- Cash -€1,036
down €1,036 (-5.7%), from €18,109 to €17,073
mainly Other debts (-€25,560) and Receivables within one year (-€19)
- Other debts -€25,560
down €25,560 (-67.4%), from €37,952 to €12,391
- Tax, wage and social debts +€1,724
up €1,724 (+258%), from €667 to €2,391
- Profit (loss) carried forward +€1,157
up €1,157 (+20.1%), from -€5,749 to -€4,592
- Depreciation -€6,376
down €6,376 (-75.9%), from €8,402 to €2,026
- Gross operating margin -€3,830
down €3,830 (-28.8%), from €13,290 to €9,460
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 | €53,974 | €31,295 | -€22,679 | -42.0% |
| Fixed assets | 21/28 | €35,842 | €14,181 | -€21,661 | -60.4% |
| Tangible fixed assets | 22/27 | €35,842 | €14,181 | -€21,661 | -60.4% |
| Land and buildings | 22 | €15,999 | €14,165 | -€1,833 | -11.5% |
| Furniture and vehicles | 24 | €19,844 | €16 | -€19,828 | -99.9% |
| Current assets | 29/58 | €18,132 | €17,114 | -€1,018 | -5.6% |
| Amounts receivable within one year | 40/41 | €23 | €41 | +€19 | +81.7% |
| Other amounts receivable | 41 | €23 | €41 | +€19 | +81.7% |
| Cash at bank and in hand | 54/58 | €18,109 | €17,073 | -€1,036 | -5.7% |
| Total equity and liabilities | 10/49 | €53,974 | €31,295 | -€22,679 | -42.0% |
| Equity | 10/15 | €15,356 | €16,513 | +€1,157 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,505 | €2,505 | = | 0.0% |
| Distributable reserves | 133 | €2,505 | €2,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,749 | -€4,592 | +€1,157 | +20.1% |
| Amounts payable | 17/49 | €38,618 | €14,782 | -€23,836 | -61.7% |
| Amounts payable within one year | 42/48 | €38,618 | €14,782 | -€23,836 | -61.7% |
| Taxes, remuneration and social security | 45 | €667 | €2,391 | +€1,724 | +258% |
| Taxes | 450/3 | €667 | €2,391 | +€1,724 | +258% |
| Other amounts payable | 47/48 | €37,952 | €12,391 | -€25,560 | -67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,402 | €2,026 | -€6,376 | -75.9% |
| Other operating charges | 640/8 | €1,997 | €2,056 | +€58 | +2.9% |
| Non-recurring operating charges | 66A | €23 | €4,175 | +€4,152 | +17,911% |
| Gross operating margin | 9900 | €13,290 | €9,460 | -€3,830 | -28.8% |
| Operating profit (loss) | 9901 | €2,867 | €1,203 | -€1,664 | -58.0% |
| Financial income | 75/76B | €76 | €137 | +€62 | +81.7% |
| Recurring financial income | 75 | €76 | €137 | +€62 | +81.7% |
| Financial charges | 65/66B | €132 | €183 | +€51 | +39.1% |
| Recurring financial charges | 65 | €132 | €183 | +€51 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €2,811 | €1,157 | -€1,653 | -58.8% |
| Profit (loss) for the period | 9904 | €2,811 | €1,157 | -€1,653 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,811 | €1,157 | -€1,653 | -58.8% |
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 23 October 2026 via checked.be.