PREVACTIVE CONCEPT: 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.
PREVACTIVE CONCEPT
Largest movements
- Cash +€10,869
up €10,869 (+154.3%), from €7,045 to €17,914
mainly Other debts (+€5,863) and Trade debts (+€3,469)
- Receivables within one year +€4,663
up €4,663 (+261.5%), from €1,784 to €6,447
of which Trade receivables: +€5,564
- Deferred charges and accrued income -€1,987
down €1,987 (-43.5%), from €4,566 to €2,579
- Tangible fixed assets -€539
down €539 (-15.3%), from €3,515 to €2,976
of which Plant, machinery and equipment: -€423
- Other debts +€5,863
up €5,863 (+212.9%), from €2,754 to €8,617
- Trade debts +€3,469
up €3,469 (+257.0%), from €1,350 to €4,819
- Profit (loss) carried forward +€3,034
up €3,034 (+30.9%), from €9,806 to €12,840
- Tax, wage and social debts +€640
new in 2025: €640
- Gross operating margin -€9,459
down €9,459 (-64.0%), from €14,783 to €5,324
- Taxes -€1,307
down €1,307 (-53.8%), from €2,432 to €1,125
- Depreciation +€815
up €815 (+324.4%), from €251 to €1,067
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 | €16,910 | €29,917 | +€13,007 | +76.9% |
| Fixed assets | 21/28 | €3,515 | €2,976 | -€539 | -15.3% |
| Tangible fixed assets | 22/27 | €3,515 | €2,976 | -€539 | -15.3% |
| Plant, machinery and equipment | 23 | €1,963 | €1,540 | -€423 | -21.5% |
| Furniture and vehicles | 24 | €1,553 | €1,436 | -€116 | -7.5% |
| Current assets | 29/58 | €13,395 | €26,941 | +€13,546 | +101.1% |
| Amounts receivable within one year | 40/41 | €1,784 | €6,447 | +€4,663 | +261.5% |
| Trade receivables | 40 | - | €5,564 | +€5,564 | |
| Other amounts receivable | 41 | €1,784 | €883 | -€901 | -50.5% |
| Cash at bank and in hand | 54/58 | €7,045 | €17,914 | +€10,869 | +154.3% |
| Deferred charges and accrued income | 490/1 | €4,566 | €2,579 | -€1,987 | -43.5% |
| Total equity and liabilities | 10/49 | €16,910 | €29,917 | +€13,007 | +76.9% |
| Equity | 10/15 | €12,806 | €15,840 | +€3,034 | +23.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,806 | €12,840 | +€3,034 | +30.9% |
| Amounts payable | 17/49 | €4,104 | €14,076 | +€9,972 | +243.0% |
| Amounts payable within one year | 42/48 | €4,104 | €14,076 | +€9,972 | +243.0% |
| Trade debts | 44 | €1,350 | €4,819 | +€3,469 | +257.0% |
| Suppliers | 440/4 | €1,350 | €4,819 | +€3,469 | +257.0% |
| Taxes, remuneration and social security | 45 | - | €640 | +€640 | |
| Taxes | 450/3 | - | €640 | +€640 | |
| Other amounts payable | 47/48 | €2,754 | €8,617 | +€5,863 | +212.9% |
| Remuneration, social security and pensions | 62 | - | €61 | +€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €1,067 | +€815 | +324.4% |
| Non-recurring operating charges | 66A | €2,276 | - | -€2,276 | |
| Gross operating margin | 9900 | €14,783 | €5,324 | -€9,459 | -64.0% |
| Operating profit (loss) | 9901 | €12,256 | €4,196 | -€8,059 | -65.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18 | €38 | +€20 | +113.8% |
| Recurring financial charges | 65 | €18 | €38 | +€20 | +113.8% |
| Profit (loss) for the period before taxes | 9903 | €12,238 | €4,159 | -€8,079 | -66.0% |
| Income taxes | 67/77 | €2,432 | €1,125 | -€1,307 | -53.8% |
| Profit (loss) for the period | 9904 | €9,806 | €3,034 | -€6,772 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,806 | €3,034 | -€6,772 | -69.1% |
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.