PREMENTIS: 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.
PREMENTIS
Largest movements
- Tangible fixed assets -€3,524
down €3,524 (-15.7%), from €22,519 to €18,995
- Cash +€2,266
up €2,266 (+2.0%), from €112,469 to €114,735
mainly Trade debts (+€19,560) and Other debts (+€6,448)
- Trade debts +€19,560
up €19,560 (+6152.1%), from €318 to €19,878
- Tax, wage and social debts -€17,432
down €17,432 (-64.5%), from €27,038 to €9,606
- Profit (loss) carried forward -€9,825
down €9,825 (-54.4%), from -€18,077 to -€27,902
- Other debts +€6,448
up €6,448 (+50.1%), from €12,873 to €19,321
- Accrued charges and deferred income +€5,665
up €5,665 (+42.5%), from €13,335 to €19,000
- Gross operating margin +€9,797
up €9,797, from -€9,734 to €63
- Other operating charges +€1,537
up €1,537 (+81.5%), from €1,886 to €3,424
- Taxes +€752
up €752 (+460.2%), from €163 to €916
- Depreciation -€594
down €594 (-9.0%), from €6,568 to €5,974
- Financial charges -€480
down €480 (-61.7%), from €778 to €298
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 | €171,976 | €171,633 | -€343 | -0.2% |
| Fixed assets | 21/28 | €22,869 | €19,345 | -€3,524 | -15.4% |
| Tangible fixed assets | 22/27 | €22,519 | €18,995 | -€3,524 | -15.7% |
| Plant, machinery and equipment | 23 | €729 | €478 | -€252 | -34.5% |
| Furniture and vehicles | 24 | €6,687 | €5,108 | -€1,580 | -23.6% |
| Other tangible fixed assets | 26 | €15,103 | €13,410 | -€1,693 | -11.2% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €149,107 | €152,288 | +€3,181 | +2.1% |
| Amounts receivable within one year | 40/41 | €23,445 | €23,236 | -€209 | -0.9% |
| Trade receivables | 40 | €14,520 | €14,642 | +€122 | +0.8% |
| Other amounts receivable | 41 | €8,925 | €8,594 | -€331 | -3.7% |
| Cash at bank and in hand | 54/58 | €112,469 | €114,735 | +€2,266 | +2.0% |
| Deferred charges and accrued income | 490/1 | €13,193 | €14,317 | +€1,124 | +8.5% |
| Total equity and liabilities | 10/49 | €171,976 | €171,633 | -€343 | -0.2% |
| Equity | 10/15 | €113,653 | €103,828 | -€9,825 | -8.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €123,730 | €123,730 | = | 0.0% |
| Distributable reserves | 133 | €123,730 | €123,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,077 | -€27,902 | -€9,825 | -54.4% |
| Amounts payable | 17/49 | €58,323 | €67,805 | +€9,482 | +16.3% |
| Amounts payable within one year | 42/48 | €44,988 | €48,805 | +€3,817 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €4,759 | - | -€4,759 | |
| Trade debts | 44 | €318 | €19,878 | +€19,560 | +6152.1% |
| Suppliers | 440/4 | €318 | €19,878 | +€19,560 | +6152.1% |
| Taxes, remuneration and social security | 45 | €27,038 | €9,606 | -€17,432 | -64.5% |
| Taxes | 450/3 | €27,038 | €9,606 | -€17,432 | -64.5% |
| Other amounts payable | 47/48 | €12,873 | €19,321 | +€6,448 | +50.1% |
| Accrued charges and deferred income | 492/3 | €13,335 | €19,000 | +€5,665 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,568 | €5,974 | -€594 | -9.0% |
| Other operating charges | 640/8 | €1,886 | €3,424 | +€1,537 | +81.5% |
| Gross operating margin | 9900 | -€9,734 | €63 | +€9,797 | |
| Operating profit (loss) | 9901 | -€18,189 | -€9,335 | +€8,854 | +48.7% |
| Financial income | 75/76B | €869 | €723 | -€146 | -16.8% |
| Recurring financial income | 75 | €869 | €723 | -€146 | -16.8% |
| Financial charges | 65/66B | €778 | €298 | -€480 | -61.7% |
| Recurring financial charges | 65 | €778 | €298 | -€480 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,098 | -€8,910 | +€9,188 | +50.8% |
| Income taxes | 67/77 | €163 | €916 | +€752 | +460.2% |
| Profit (loss) for the period | 9904 | -€18,262 | -€9,825 | +€8,436 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,262 | -€9,825 | +€8,436 | +46.2% |
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 8 October 2026 via checked.be.