PREVAUT: 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.
PREVAUT
Largest movements
- Tangible fixed assets -€13,929
down €13,929 (-13.5%), from €103,142 to €89,213
of which Land and buildings: -€8,059
- Cash +€6,945
up €6,945 (+9.6%), from €72,351 to €79,296
mainly Depreciation (+€16,543) and Receivables within one year (+€6,593)
- Receivables within one year -€6,593
down €6,593 (-69.0%), from €9,555 to €2,962
of which Trade receivables: -€9,555
- Debts after one year -€8,535
down €8,535 (-96.5%), from €8,846 to €311
- Tax, wage and social debts -€2,882
no longer reported in 2024 (was €2,882)
- Trade debts -€2,088
down €2,088 (-93.3%), from €2,238 to €150
- Gross operating margin -€6,228
down €6,228 (-23.4%), from €26,587 to €20,359
- Taxes -€643
down €643 (-22.3%), from €2,882 to €2,239
- Depreciation +€523
up €523 (+3.3%), from €16,020 to €16,543
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,122 | €171,545 | -€13,577 | -7.3% |
| Fixed assets | 21/28 | €103,216 | €89,287 | -€13,929 | -13.5% |
| Tangible fixed assets | 22/27 | €103,142 | €89,213 | -€13,929 | -13.5% |
| Land and buildings | 22 | €59,697 | €51,638 | -€8,059 | -13.5% |
| Plant, machinery and equipment | 23 | €16,349 | €16,888 | +€539 | +3.3% |
| Furniture and vehicles | 24 | €27,096 | €20,687 | -€6,409 | -23.7% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €81,906 | €82,258 | +€352 | +0.4% |
| Amounts receivable within one year | 40/41 | €9,555 | €2,962 | -€6,593 | -69.0% |
| Trade receivables | 40 | €9,555 | - | -€9,555 | |
| Other amounts receivable | 41 | - | €2,962 | +€2,962 | |
| Cash at bank and in hand | 54/58 | €72,351 | €79,296 | +€6,945 | +9.6% |
| Total equity and liabilities | 10/49 | €185,122 | €171,545 | -€13,577 | -7.3% |
| Equity | 10/15 | €162,287 | €162,216 | -€71 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,240 | €3,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,240 | €3,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,240 | €3,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,647 | €146,576 | -€71 | 0.0% |
| Amounts payable | 17/49 | €22,835 | €9,329 | -€13,506 | -59.1% |
| Amounts payable after more than one year | 17 | €8,846 | €311 | -€8,535 | -96.5% |
| Financial debts | 170/4 | €8,846 | €311 | -€8,535 | -96.5% |
| Amounts payable within one year | 42/48 | €13,989 | €9,018 | -€4,971 | -35.5% |
| Financial debts | 43 | €8,869 | €8,868 | -€1 | 0.0% |
| Credit institutions | 430/8 | €8,869 | €8,868 | -€1 | 0.0% |
| Trade debts | 44 | €2,238 | €150 | -€2,088 | -93.3% |
| Suppliers | 440/4 | €2,238 | €150 | -€2,088 | -93.3% |
| Taxes, remuneration and social security | 45 | €2,882 | - | -€2,882 | |
| Taxes | 450/3 | €2,882 | - | -€2,882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,020 | €16,543 | +€523 | +3.3% |
| Other operating charges | 640/8 | €1,145 | €1,080 | -€65 | -5.7% |
| Gross operating margin | 9900 | €26,587 | €20,359 | -€6,228 | -23.4% |
| Operating profit (loss) | 9901 | €9,422 | €2,736 | -€6,686 | -71.0% |
| Financial charges | 65/66B | €551 | €568 | +€17 | +3.1% |
| Recurring financial charges | 65 | €551 | €568 | +€17 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €8,871 | €2,168 | -€6,703 | -75.6% |
| Income taxes | 67/77 | €2,882 | €2,239 | -€643 | -22.3% |
| Profit (loss) for the period | 9904 | €5,989 | -€71 | -€6,060 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,989 | -€71 | -€6,060 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.