PREVAR: 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.
PREVAR
Largest movements
- Cash +€153,781
up €153,781 (+351.0%), from €43,807 to €197,588
mainly Net result for the year (+€174,735) and Tax, wage and social debts (+€8,782)
- Receivables within one year +€19,280
up €19,280 (+24.3%), from €79,435 to €98,715
- Current investments +€9,644
new in 2025: €9,644
- Profit (loss) carried forward +€174,735
new in 2025: €174,735
- Tax, wage and social debts +€8,782
up €8,782 (+17.9%), from €49,127 to €57,909
of which Taxes: +€10,732
- Gross operating margin +€118,805
up €118,805 (+100.3%), from €118,435 to €237,240
- Purchases and services -€39,803
no longer reported in 2025 (was €39,803)
- Taxes +€16,062
up €16,062 (+43.3%), from €37,127 to €53,189
- Depreciation +€4,462
up €4,462 (+142.5%), from €3,130 to €7,592
- Financial charges +€2,567
up €2,567 (+2828.5%), from €91 to €2,658
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 | €129,835 | €313,327 | +€183,492 | +141.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,335 | €6,795 | +€460 | +7.3% |
| Tangible fixed assets | 22/27 | €6,335 | €6,795 | +€460 | +7.3% |
| Furniture and vehicles | 24 | €6,335 | €6,795 | +€460 | +7.3% |
| Current assets | 29/58 | €123,500 | €306,533 | +€183,033 | +148.2% |
| Amounts receivable within one year | 40/41 | €79,435 | €98,715 | +€19,280 | +24.3% |
| Other amounts receivable | 41 | €79,435 | €98,715 | +€19,280 | +24.3% |
| Current investments | 50/53 | - | €9,644 | +€9,644 | |
| Cash at bank and in hand | 54/58 | €43,807 | €197,588 | +€153,781 | +351.0% |
| Deferred charges and accrued income | 490/1 | €258 | €586 | +€328 | +127.4% |
| Total equity and liabilities | 10/49 | €129,835 | €313,327 | +€183,492 | +141.3% |
| Equity | 10/15 | €79,587 | €254,323 | +€174,735 | +219.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €78,087 | €78,087 | = | 0.0% |
| Distributable reserves | 133 | €78,087 | €78,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €174,735 | +€174,735 | |
| Amounts payable | 17/49 | €50,248 | €59,004 | +€8,757 | +17.4% |
| Amounts payable within one year | 42/48 | €50,248 | €59,004 | +€8,757 | +17.4% |
| Trade debts | 44 | €1,121 | €1,096 | -€25 | -2.2% |
| Suppliers | 440/4 | €1,121 | €1,096 | -€25 | -2.2% |
| Taxes, remuneration and social security | 45 | €49,127 | €57,909 | +€8,782 | +17.9% |
| Taxes | 450/3 | €45,627 | €56,359 | +€10,732 | +23.5% |
| Remuneration and social security | 454/9 | €3,500 | €1,550 | -€1,950 | -55.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €39,803 | - | -€39,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,130 | €7,592 | +€4,462 | +142.5% |
| Other operating charges | 640/8 | - | €484 | +€484 | |
| Gross operating margin | 9900 | €118,435 | €237,240 | +€118,805 | +100.3% |
| Operating profit (loss) | 9901 | €115,305 | €229,164 | +€113,859 | +98.7% |
| Financial income | 75/76B | - | €1,419 | +€1,419 | |
| Recurring financial income | 75 | - | €1,419 | +€1,419 | |
| Financial charges | 65/66B | €91 | €2,658 | +€2,567 | +2828.5% |
| Recurring financial charges | 65 | €91 | €2,658 | +€2,567 | +2828.5% |
| Profit (loss) for the period before taxes | 9903 | €115,214 | €227,925 | +€112,710 | +97.8% |
| Income taxes | 67/77 | €37,127 | €53,189 | +€16,062 | +43.3% |
| Profit (loss) for the period | 9904 | €78,087 | €174,735 | +€96,648 | +123.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,087 | €174,735 | +€96,648 | +123.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.