PREVIB: 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.
PREVIB
Largest movements
- Receivables within one year +€8,345
up €8,345 (+44.2%), from €18,892 to €27,237
of which Trade receivables: +€7,865
- Deferred charges and accrued income -€1,972
down €1,972 (-46.5%), from €4,238 to €2,265
- Financial fixed assets +€1,000
new in 2025: €1,000
- Tangible fixed assets +€678
new in 2025: €678
- Cash +€640
up €640 (+64.9%), from €987 to €1,627
mainly Tax, wage and social debts (+€8,425) and Deferred charges and accrued income (+€1,972)
- Tax, wage and social debts +€8,425
up €8,425 (+121.1%), from €6,955 to €15,380
- Other debts -€2,858
down €2,858 (-100.0%), from €2,858 to €0
- Trade debts +€1,896
up €1,896 (+220.3%), from €861 to €2,756
- Short-term financial debts +€1,182
up €1,182 (+15.5%), from €7,606 to €8,788
- Financial charges +€3,804
up €3,804 (+246.7%), from €1,542 to €5,347
- Taxes +€1,795
up €1,795 (+64.8%), from €2,771 to €4,566
- Gross operating margin -€1,275
down €1,275 (-10.6%), from €12,021 to €10,746
- Other operating charges +€496
up €496 (+163.2%), from €304 to €800
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 | €24,117 | €32,807 | +€8,690 | +36.0% |
| Fixed assets | 21/28 | - | €1,678 | +€1,678 | |
| Tangible fixed assets | 22/27 | - | €678 | +€678 | |
| Furniture and vehicles | 24 | - | €678 | +€678 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €24,117 | €31,129 | +€7,013 | +29.1% |
| Amounts receivable within one year | 40/41 | €18,892 | €27,237 | +€8,345 | +44.2% |
| Trade receivables | 40 | €18,892 | €26,757 | +€7,865 | +41.6% |
| Other amounts receivable | 41 | - | €479 | +€479 | |
| Cash at bank and in hand | 54/58 | €987 | €1,627 | +€640 | +64.9% |
| Deferred charges and accrued income | 490/1 | €4,238 | €2,265 | -€1,972 | -46.5% |
| Total equity and liabilities | 10/49 | €24,117 | €32,807 | +€8,690 | +36.0% |
| Equity | 10/15 | €5,838 | €5,884 | +€46 | +0.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €5,738 | €5,784 | +€46 | +0.8% |
| Distributable reserves | 133 | €5,738 | €5,784 | +€46 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,279 | €26,924 | +€8,645 | +47.3% |
| Amounts payable within one year | 42/48 | €18,279 | €26,924 | +€8,645 | +47.3% |
| Financial debts | 43 | €7,606 | €8,788 | +€1,182 | +15.5% |
| Credit institutions | 430/8 | €7,606 | €8,788 | +€1,182 | +15.5% |
| Trade debts | 44 | €861 | €2,756 | +€1,896 | +220.3% |
| Suppliers | 440/4 | €861 | €2,756 | +€1,896 | +220.3% |
| Taxes, remuneration and social security | 45 | €6,955 | €15,380 | +€8,425 | +121.1% |
| Taxes | 450/3 | €6,955 | €15,380 | +€8,425 | +121.1% |
| Other amounts payable | 47/48 | €2,858 | €0 | -€2,858 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €65 | +€65 | |
| Other operating charges | 640/8 | €304 | €800 | +€496 | +163.2% |
| Gross operating margin | 9900 | €12,021 | €10,746 | -€1,275 | -10.6% |
| Operating profit (loss) | 9901 | €11,717 | €9,881 | -€1,837 | -15.7% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €1,542 | €5,347 | +€3,804 | +246.7% |
| Recurring financial charges | 65 | €1,542 | €5,347 | +€3,804 | +246.7% |
| Profit (loss) for the period before taxes | 9903 | €10,175 | €4,612 | -€5,564 | -54.7% |
| Income taxes | 67/77 | €2,771 | €4,566 | +€1,795 | +64.8% |
| Profit (loss) for the period | 9904 | €7,404 | €46 | -€7,359 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,404 | €46 | -€7,359 | -99.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.