PREVENDA: 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.
PREVENDA
Largest movements
- Receivables within one year +€31,093
up €31,093 (+13.3%), from €234,021 to €265,115
of which Trade receivables: +€18,792
- Receivables after one year +€20,000
new in 2025: €20,000
- Cash +€19,191
up €19,191 (+21.3%), from €90,070 to €109,261
mainly Other debts (+€62,465) and Accrued charges and deferred income (+€14,633)
- Other debts +€62,465
up €62,465 (+92.1%), from €67,799 to €130,263
- Accrued charges and deferred income +€14,633
up €14,633 (+14.6%), from €100,555 to €115,188
- Profit (loss) carried forward -€5,446
down €5,446 (-6.1%), from €89,205 to €83,760
- Write-downs +€81,589
up €81,589, from -€52,980 to €28,608
- Staff costs -€37,859
down €37,859 (-57.6%), from €65,754 to €27,895
- Gross operating margin +€21,135
up €21,135 (+16.4%), from €128,588 to €149,723
- Financial income -€4,465
down €4,465 (-73.3%), from €6,087 to €1,622
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 | €344,485 | €410,908 | +€66,424 | +19.3% |
| Fixed assets | 21/28 | €18,165 | €16,132 | -€2,033 | -11.2% |
| Tangible fixed assets | 22/27 | €5,314 | €3,281 | -€2,033 | -38.2% |
| Furniture and vehicles | 24 | €5,314 | €3,281 | -€2,033 | -38.2% |
| Financial fixed assets | 28 | €12,851 | €12,851 | = | 0.0% |
| Current assets | 29/58 | €326,320 | €394,776 | +€68,456 | +21.0% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Trade receivables | 290 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €234,021 | €265,115 | +€31,093 | +13.3% |
| Trade receivables | 40 | €204,119 | €222,911 | +€18,792 | +9.2% |
| Other amounts receivable | 41 | €29,902 | €42,204 | +€12,301 | +41.1% |
| Cash at bank and in hand | 54/58 | €90,070 | €109,261 | +€19,191 | +21.3% |
| Deferred charges and accrued income | 490/1 | €2,228 | €400 | -€1,828 | -82.0% |
| Total equity and liabilities | 10/49 | €344,485 | €410,908 | +€66,424 | +19.3% |
| Equity | 10/15 | €109,665 | €104,220 | -€5,446 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,205 | €83,760 | -€5,446 | -6.1% |
| Amounts payable | 17/49 | €234,819 | €306,689 | +€71,870 | +30.6% |
| Amounts payable within one year | 42/48 | €134,264 | €191,501 | +€57,237 | +42.6% |
| Trade debts | 44 | €57,976 | €55,739 | -€2,237 | -3.9% |
| Suppliers | 440/4 | €57,976 | €55,739 | -€2,237 | -3.9% |
| Taxes, remuneration and social security | 45 | €8,490 | €5,499 | -€2,992 | -35.2% |
| Taxes | 450/3 | €4,514 | €933 | -€3,581 | -79.3% |
| Remuneration and social security | 454/9 | €3,976 | €4,566 | +€590 | +14.8% |
| Other amounts payable | 47/48 | €67,799 | €130,263 | +€62,465 | +92.1% |
| Accrued charges and deferred income | 492/3 | €100,555 | €115,188 | +€14,633 | +14.6% |
| Remuneration, social security and pensions | 62 | €65,754 | €27,895 | -€37,859 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €784 | €2,033 | +€1,248 | +159.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€52,980 | €28,608 | +€81,589 | |
| Other operating charges | 640/8 | €84,100 | €84,189 | +€89 | +0.1% |
| Gross operating margin | 9900 | €128,588 | €149,723 | +€21,135 | +16.4% |
| Operating profit (loss) | 9901 | €30,930 | €6,998 | -€23,932 | -77.4% |
| Financial income | 75/76B | €6,087 | €1,622 | -€4,465 | -73.3% |
| Recurring financial income | 75 | €6,087 | €1,622 | -€4,465 | -73.3% |
| Financial charges | 65/66B | €1,710 | €1,842 | +€132 | +7.7% |
| Recurring financial charges | 65 | €1,710 | €1,842 | +€132 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €35,307 | €6,778 | -€28,529 | -80.8% |
| Income taxes | 67/77 | €99 | €224 | +€125 | +126.8% |
| Profit (loss) for the period | 9904 | €35,209 | €6,554 | -€28,654 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,209 | €6,554 | -€28,654 | -81.4% |
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 9 October 2026 via checked.be.