PREVOM: 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.
What changed
PREVOM
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€563,893
2024 · €204,587+€359,305
Equity
€580,058
2024 · €366,437+€213,622
Cash
€830,798
2024 · €273,950+€556,848
Balance sheet total
€1.6m
2024 · €1.1m+€492,852
Largest movements
Assets
- Cash +€556,848
up €556,848 (+203.3%), from €273,950 to €830,798
mainly Net result for the year (+€563,893) and Other debts (+€350,591)
- Tangible fixed assets -€35,760
down €35,760 (-43.2%), from €82,732 to €46,972
of which Furniture and vehicles: -€35,341
Equity and liabilities
- Other debts +€350,591
up €350,591 (+66441.4%), from €528 to €351,119
- Profit (loss) carried forward +€213,622
new in 2025: €213,622
- Debts after one year -€178,023
down €178,023 (-100.0%), from €178,023 to €0
- Trade debts +€64,326
up €64,326 (+42.6%), from €150,860 to €215,186
- Current portion of long-term debt +€41,524
up €41,524 (+179.3%), from €23,165 to €64,689
Income statement
- Gross operating margin +€1.0m
up €1.0m (+44.0%), from €2.3m to €3.3m
- Staff costs +€501,518
up €501,518 (+26.1%), from €1.9m to €2.4m
- Taxes +€132,770
up €132,770 (+142.0%), from €93,524 to €226,293
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.
Result 2024
€204,587
Gross operating margin
+€1.0m
Staff costs
-€501,518
Depreciation
-€24,396
Write-downs
-€2,400
Other operating charges
+€4,377
Other operating items
+€16,086
Financial income
-€1,613
Financial charges
-€18,690
Taxes
-€132,770
Result 2025
€563,893
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.
From operations
+€1.1m
Investment
-€23,186
Financing
-€484,337
Cash 2024
€273,950
From operations (derived)
+€1.1m
Net result for the year
+€563,893
Depreciation
+€58,346
Receivables within one year
+€13,586
Deferred charges and accrued income
+€15,249
Trade debts
+€64,326
Tax, wage and social debts
+€25,677
Other debts
+€350,591
Accrued charges and deferred income
-€27,298
Investment (derived)
-€23,186
Investment in fixed assets (net)
-€23,186
Financing
-€484,337
Debts after one year
-€178,023
Current portion of long-term debt
+€41,524
Short-term financial debts
+€2,433
Contributions, distributions and other
-€350,271
Cash 2025
€830,798
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,120,679 | €1,613,531 | +€492,852 | +44.0% |
| Fixed assets | 21/28 | €85,363 | €50,203 | -€35,160 | -41.2% |
| Tangible fixed assets | 22/27 | €82,732 | €46,972 | -€35,760 | -43.2% |
| Furniture and vehicles | 24 | €81,153 | €45,812 | -€35,341 | -43.5% |
| Other tangible fixed assets | 26 | €1,579 | €1,159 | -€420 | -26.6% |
| Financial fixed assets | 28 | €2,631 | €3,231 | +€600 | +22.8% |
| Current assets | 29/58 | €1,035,316 | €1,563,329 | +€528,012 | +51.0% |
| Amounts receivable within one year | 40/41 | €700,484 | €686,898 | -€13,586 | -1.9% |
| Trade receivables | 40 | €655,935 | €666,449 | +€10,515 | +1.6% |
| Other amounts receivable | 41 | €44,550 | €20,449 | -€24,101 | -54.1% |
| Cash at bank and in hand | 54/58 | €273,950 | €830,798 | +€556,848 | +203.3% |
| Deferred charges and accrued income | 490/1 | €60,882 | €45,633 | -€15,249 | -25.0% |
| Total equity and liabilities | 10/49 | €1,120,679 | €1,613,531 | +€492,852 | +44.0% |
| Equity | 10/15 | €366,437 | €580,058 | +€213,622 | +58.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €351,437 | €351,437 | = | 0.0% |
| Distributable reserves | 133 | €351,437 | €351,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €213,622 | +€213,622 | |
| Amounts payable | 17/49 | €754,243 | €1,033,473 | +€279,230 | +37.0% |
| Amounts payable after more than one year | 17 | €178,023 | €0 | -€178,023 | -100.0% |
| Financial debts | 170/4 | €178,023 | €0 | -€178,023 | -100.0% |
| Amounts payable within one year | 42/48 | €548,922 | €1,033,473 | +€484,551 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | €23,165 | €64,689 | +€41,524 | +179.3% |
| Financial debts | 43 | €8,854 | €11,287 | +€2,433 | +27.5% |
| Other loans | 439 | €8,854 | €11,287 | +€2,433 | +27.5% |
| Trade debts | 44 | €150,860 | €215,186 | +€64,326 | +42.6% |
| Suppliers | 440/4 | €150,860 | €215,186 | +€64,326 | +42.6% |
| Taxes, remuneration and social security | 45 | €365,516 | €391,193 | +€25,677 | +7.0% |
| Taxes | 450/3 | €142,296 | €104,076 | -€38,220 | -26.9% |
| Remuneration and social security | 454/9 | €223,220 | €287,117 | +€63,896 | +28.6% |
| Other amounts payable | 47/48 | €528 | €351,119 | +€350,591 | +66441.4% |
| Accrued charges and deferred income | 492/3 | €27,298 | €0 | -€27,298 | -100.0% |
| Non-recurring operating income | 76A | €573 | €0 | -€573 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,919,610 | €2,421,128 | +€501,518 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,950 | €58,346 | +€24,396 | +71.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,400 | +€2,400 | |
| Other operating charges | 640/8 | €9,270 | €4,893 | -€4,377 | -47.2% |
| Non-recurring operating charges | 66A | €16,086 | €0 | -€16,086 | -100.0% |
| Gross operating margin | 9900 | €2,320,937 | €3,341,166 | +€1.0m | +44.0% |
| Operating profit (loss) | 9901 | €342,021 | €854,399 | +€512,378 | +149.8% |
| Financial income | 75/76B | €1,896 | €283 | -€1,613 | -85.1% |
| Recurring financial income | 75 | €1,896 | €283 | -€1,613 | -85.1% |
| Financial charges | 65/66B | €45,807 | €64,497 | +€18,690 | +40.8% |
| Recurring financial charges | 65 | €45,807 | €64,497 | +€18,690 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €298,111 | €790,186 | +€492,075 | +165.1% |
| Income taxes | 67/77 | €93,524 | €226,293 | +€132,770 | +142.0% |
| Profit (loss) for the period | 9904 | €204,587 | €563,893 | +€359,305 | +175.6% |
| Profit (loss) for the period to be appropriated | 9905 | €204,587 | €563,893 | +€359,305 | +175.6% |
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 3 October 2026 via checked.be.