PREVIC: 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.
PREVIC
Largest movements
- Receivables within one year +€30,446
up €30,446 (+41.7%), from €73,082 to €103,528
of which Trade receivables: +€18,616
- Cash -€29,985
down €29,985 (-69.2%), from €43,334 to €13,349
mainly Receivables within one year (-€30,446) and Other debts (-€20,000)
- Intangible fixed assets -€16,500
down €16,500 (-26.7%), from €61,796 to €45,296
- Tangible fixed assets -€10,664
down €10,664 (-15.2%), from €70,248 to €59,584
of which Furniture and vehicles: -€13,185
- Profit (loss) carried forward +€27,623
up €27,623 (+29.0%), from €95,315 to €122,939
- Other debts -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Debts after one year -€17,567
down €17,567 (-45.2%), from €38,830 to €21,263
- Current portion of long-term debt -€10,532
down €10,532 (-37.5%), from €28,099 to €17,567
- Trade debts -€2,693
down €2,693 (-84.0%), from €3,207 to €514
- Gross operating margin -€8,599
down €8,599 (-7.9%), from €108,727 to €100,128
- Taxes -€1,504
down €1,504 (-10.1%), from €14,832 to €13,329
- Financial charges -€1,167
down €1,167 (-31.8%), from €3,671 to €2,504
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 | €249,460 | €224,057 | -€25,403 | -10.2% |
| Fixed assets | 21/28 | €133,044 | €105,880 | -€27,164 | -20.4% |
| Intangible fixed assets | 21 | €61,796 | €45,296 | -€16,500 | -26.7% |
| Tangible fixed assets | 22/27 | €70,248 | €59,584 | -€10,664 | -15.2% |
| Land and buildings | 22 | €8,887 | €11,408 | +€2,521 | +28.4% |
| Furniture and vehicles | 24 | €61,361 | €48,176 | -€13,185 | -21.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €116,416 | €118,177 | +€1,761 | +1.5% |
| Amounts receivable after more than one year | 29 | - | €1,300 | +€1,300 | |
| Other amounts receivable | 291 | - | €1,300 | +€1,300 | |
| Amounts receivable within one year | 40/41 | €73,082 | €103,528 | +€30,446 | +41.7% |
| Trade receivables | 40 | €70,031 | €88,646 | +€18,616 | +26.6% |
| Other amounts receivable | 41 | €3,051 | €14,882 | +€11,831 | +388% |
| Cash at bank and in hand | 54/58 | €43,334 | €13,349 | -€29,985 | -69.2% |
| Total equity and liabilities | 10/49 | €249,460 | €224,057 | -€25,403 | -10.2% |
| Equity | 10/15 | €115,775 | €143,399 | +€27,623 | +23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,315 | €122,939 | +€27,623 | +29.0% |
| Amounts payable | 17/49 | €133,685 | €80,659 | -€53,026 | -39.7% |
| Amounts payable after more than one year | 17 | €38,830 | €21,263 | -€17,567 | -45.2% |
| Financial debts | 170/4 | €38,830 | €21,263 | -€17,567 | -45.2% |
| Amounts payable within one year | 42/48 | €94,855 | €59,396 | -€35,459 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €28,099 | €17,567 | -€10,532 | -37.5% |
| Trade debts | 44 | €3,207 | €514 | -€2,693 | -84.0% |
| Suppliers | 440/4 | €3,207 | €514 | -€2,693 | -84.0% |
| Taxes, remuneration and social security | 45 | €23,550 | €21,315 | -€2,235 | -9.5% |
| Taxes | 450/3 | €23,550 | €21,315 | -€2,235 | -9.5% |
| Other amounts payable | 47/48 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,975 | €36,376 | -€599 | -1.6% |
| Other operating charges | 640/8 | €637 | €782 | +€144 | +22.7% |
| Gross operating margin | 9900 | €108,727 | €100,128 | -€8,599 | -7.9% |
| Operating profit (loss) | 9901 | €71,115 | €62,970 | -€8,145 | -11.5% |
| Financial income | 75/76B | €356 | €486 | +€130 | +36.6% |
| Recurring financial income | 75 | €356 | €486 | +€130 | +36.6% |
| Financial charges | 65/66B | €3,671 | €2,504 | -€1,167 | -31.8% |
| Recurring financial charges | 65 | €3,671 | €2,504 | -€1,167 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €67,799 | €60,952 | -€6,847 | -10.1% |
| Income taxes | 67/77 | €14,832 | €13,329 | -€1,504 | -10.1% |
| Profit (loss) for the period | 9904 | €52,967 | €47,623 | -€5,344 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,967 | €47,623 | -€5,344 | -10.1% |
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 15 October 2026 via checked.be.