PRENAM: 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.
PRENAM
Largest movements
- Receivables within one year -€6,186
down €6,186 (-57.7%), from €10,715 to €4,529
of which Other amounts receivable: -€5,029
- Tangible fixed assets +€3,647
up €3,647 (+100.7%), from €3,623 to €7,271
of which Plant, machinery and equipment: +€3,644
- Cash +€2,060
up €2,060 (+122.2%), from €1,686 to €3,746
mainly Net result for the year (+€6,363) and Receivables within one year (+€6,186)
- Deferred charges and accrued income +€687
new in 2025: €687
- Profit (loss) carried forward +€6,363
up €6,363 (+14.1%), from -€45,006 to -€38,643
- Tax, wage and social debts -€2,210
down €2,210 (-66.1%), from €3,342 to €1,132
of which Remuneration and social security: -€1,710
- Current portion of long-term debt -€1,774
down €1,774 (-28.5%), from €6,225 to €4,451
- Trade debts -€1,718
down €1,718 (-15.0%), from €11,429 to €9,711
- Accrued charges and deferred income -€600
no longer reported in 2025 (was €600)
- Gross operating margin +€11,823
up €11,823, from -€1,031 to €10,792
- Other operating charges +€945
up €945 (+49.0%), from €1,930 to €2,875
- Financial charges +€447
up €447 (+156.2%), from €286 to €733
- Depreciation +€264
up €264 (+47.5%), from €557 to €821
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 | €16,024 | €16,232 | +€208 | +1.3% |
| Fixed assets | 21/28 | €3,623 | €7,271 | +€3,647 | +100.7% |
| Tangible fixed assets | 22/27 | €3,623 | €7,271 | +€3,647 | +100.7% |
| Plant, machinery and equipment | 23 | €344 | €3,988 | +€3,644 | +1059.8% |
| Furniture and vehicles | 24 | €3,279 | €3,282 | +€3 | +0.1% |
| Current assets | 29/58 | €12,401 | €8,962 | -€3,440 | -27.7% |
| Amounts receivable within one year | 40/41 | €10,715 | €4,529 | -€6,186 | -57.7% |
| Trade receivables | 40 | €5,687 | €4,529 | -€1,157 | -20.4% |
| Other amounts receivable | 41 | €5,029 | - | -€5,029 | |
| Cash at bank and in hand | 54/58 | €1,686 | €3,746 | +€2,060 | +122.2% |
| Deferred charges and accrued income | 490/1 | - | €687 | +€687 | |
| Total equity and liabilities | 10/49 | €16,024 | €16,232 | +€208 | +1.3% |
| Equity | 10/15 | -€36,946 | -€30,583 | +€6,363 | +17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€45,006 | -€38,643 | +€6,363 | +14.1% |
| Amounts payable | 17/49 | €52,970 | €46,815 | -€6,155 | -11.6% |
| Amounts payable within one year | 42/48 | €52,370 | €46,815 | -€5,555 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €6,225 | €4,451 | -€1,774 | -28.5% |
| Trade debts | 44 | €11,429 | €9,711 | -€1,718 | -15.0% |
| Suppliers | 440/4 | €11,429 | €9,711 | -€1,718 | -15.0% |
| Taxes, remuneration and social security | 45 | €3,342 | €1,132 | -€2,210 | -66.1% |
| Taxes | 450/3 | €1,632 | €1,132 | -€500 | -30.7% |
| Remuneration and social security | 454/9 | €1,710 | - | -€1,710 | |
| Other amounts payable | 47/48 | €31,374 | €31,521 | +€147 | +0.5% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €821 | +€264 | +47.5% |
| Other operating charges | 640/8 | €1,930 | €2,875 | +€945 | +49.0% |
| Gross operating margin | 9900 | -€1,031 | €10,792 | +€11,823 | |
| Operating profit (loss) | 9901 | -€3,518 | €7,095 | +€10,613 | |
| Financial income | 75/76B | €1 | €1 | -€1 | -46.4% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -46.4% |
| Financial charges | 65/66B | €286 | €733 | +€447 | +156.2% |
| Recurring financial charges | 65 | €286 | €733 | +€447 | +156.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,803 | €6,363 | +€10,166 | |
| Profit (loss) for the period | 9904 | -€3,803 | €6,363 | +€10,166 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,803 | €6,363 | +€10,166 |
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 11 October 2026 via checked.be.