PREVANAU: 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.
PREVANAU
Largest movements
- Receivables within one year -€15,029
down €15,029 (-77.0%), from €19,529 to €4,501
of which Other amounts receivable: -€10,418
- Deferred charges and accrued income +€2,923
up €2,923 (+239%), from €1,222 to €4,144
- Stocks and contracts +€2,165
up €2,165 (+8.8%), from €24,615 to €26,780
- Tangible fixed assets -€1,629
down €1,629 (-14.3%), from €11,399 to €9,770
of which Plant, machinery and equipment: -€1,107
- Profit (loss) carried forward -€9,072
down €9,072 (-64.3%), from -€14,109 to -€23,182
- Debts after one year -€8,753
down €8,753 (-54.1%), from €16,172 to €7,419
- Tax, wage and social debts +€3,229
up €3,229 (+25.0%), from €12,925 to €16,154
of which Remuneration and social security: +€2,452
- Other debts +€1,768
new in 2025: €1,768
- Staff costs +€7,612
up €7,612 (+17.3%), from €44,010 to €51,623
- Other operating charges -€3,589
down €3,589 (-73.7%), from €4,867 to €1,278
- Gross operating margin +€1,258
up €1,258 (+2.4%), from €52,392 to €53,651
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 | €63,510 | €51,306 | -€12,204 | -19.2% |
| Fixed assets | 21/28 | €14,818 | €13,189 | -€1,629 | -11.0% |
| Tangible fixed assets | 22/27 | €11,399 | €9,770 | -€1,629 | -14.3% |
| Plant, machinery and equipment | 23 | €8,188 | €7,082 | -€1,107 | -13.5% |
| Furniture and vehicles | 24 | €3,211 | €2,689 | -€523 | -16.3% |
| Financial fixed assets | 28 | €3,419 | €3,419 | = | 0.0% |
| Current assets | 29/58 | €48,692 | €38,117 | -€10,574 | -21.7% |
| Stocks and contracts in progress | 3 | €24,615 | €26,780 | +€2,165 | +8.8% |
| Stocks | 30/36 | €24,615 | €26,780 | +€2,165 | +8.8% |
| Amounts receivable within one year | 40/41 | €19,529 | €4,501 | -€15,029 | -77.0% |
| Trade receivables | 40 | €5,595 | €984 | -€4,611 | -82.4% |
| Other amounts receivable | 41 | €13,935 | €3,517 | -€10,418 | -74.8% |
| Cash at bank and in hand | 54/58 | €3,326 | €2,692 | -€634 | -19.1% |
| Deferred charges and accrued income | 490/1 | €1,222 | €4,144 | +€2,923 | +239% |
| Total equity and liabilities | 10/49 | €63,510 | €51,306 | -€12,204 | -19.2% |
| Equity | 10/15 | €3,784 | -€5,289 | -€9,072 | |
| Contributions | 10/11 | €11,859 | €11,859 | = | 0.0% |
| Reserves | 13 | €6,034 | €6,034 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,034 | €6,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,109 | -€23,182 | -€9,072 | -64.3% |
| Amounts payable | 17/49 | €59,726 | €56,595 | -€3,131 | -5.2% |
| Amounts payable after more than one year | 17 | €16,172 | €7,419 | -€8,753 | -54.1% |
| Financial debts | 170/4 | €16,172 | €7,419 | -€8,753 | -54.1% |
| Amounts payable within one year | 42/48 | €43,554 | €49,176 | +€5,621 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €8,199 | €8,753 | +€553 | +6.7% |
| Financial debts | 43 | €1,406 | €1,406 | = | 0.0% |
| Credit institutions | 430/8 | €1,406 | €1,406 | = | 0.0% |
| Trade debts | 44 | €21,024 | €21,095 | +€70 | +0.3% |
| Suppliers | 440/4 | €21,024 | €21,095 | +€70 | +0.3% |
| Taxes, remuneration and social security | 45 | €12,925 | €16,154 | +€3,229 | +25.0% |
| Taxes | 450/3 | €6,824 | €7,601 | +€778 | +11.4% |
| Remuneration and social security | 454/9 | €6,101 | €8,553 | +€2,452 | +40.2% |
| Other amounts payable | 47/48 | - | €1,768 | +€1,768 | |
| Remuneration, social security and pensions | 62 | €44,010 | €51,623 | +€7,612 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,798 | €4,085 | +€287 | +7.6% |
| Other operating charges | 640/8 | €4,867 | €1,278 | -€3,589 | -73.7% |
| Gross operating margin | 9900 | €52,392 | €53,651 | +€1,258 | +2.4% |
| Operating profit (loss) | 9901 | -€283 | -€3,335 | -€3,052 | -1,079% |
| Financial income | 75/76B | €141 | €149 | +€8 | +5.4% |
| Recurring financial income | 75 | €141 | €149 | +€8 | +5.4% |
| Financial charges | 65/66B | €5,043 | €5,195 | +€153 | +3.0% |
| Recurring financial charges | 65 | €5,043 | €5,195 | +€153 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,185 | -€8,381 | -€3,197 | -61.7% |
| Income taxes | 67/77 | €730 | €691 | -€39 | -5.3% |
| Profit (loss) for the period | 9904 | -€5,914 | -€9,072 | -€3,158 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,914 | -€9,072 | -€3,158 | -53.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.