PREVOR: 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
PREVOR
NACE 21.100, Manufacture of basic pharmaceutical products and pharmaceutical preparations
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€288,592
2024 · €265,143+€23,449
Equity
€1.4m
2024 · €1.1m+€288,593
Cash
€154,182
2024 · €160,750-€6,568
Balance sheet total
€3.7m
2024 · €3.7m+€44,771
Largest movements
Assets
- Receivables within one year +€182,553
up €182,553 (+17.8%), from €1.0m to €1.2m
of which Trade receivables: +€172,677
- Tangible fixed assets -€147,968
down €147,968 (-5.9%), from €2.5m to €2.3m
of which Leasing and similar rights: -€97,423
Equity and liabilities
- Profit (loss) carried forward +€288,593
up €288,593 (+27.9%), from €1.0m to €1.3m
- Debts after one year -€203,404
down €203,404 (-15.5%), from €1.3m to €1.1m
- Trade debts -€50,075
down €50,075 (-31.1%), from €161,138 to €111,063
Income statement
- Staff costs +€351,693
up €351,693 (+17.1%), from €2.1m to €2.4m
- Services and other goods -€297,094
down €297,094 (-29.2%), from €1.0m to €718,696
- Turnover +€62,622
up €62,622 (+1.6%), from €3.9m to €3.9m
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
€265,143
Turnover
+€62,622
Other operating income
+€12,031
Goods and materials
+€2,251
Services and other goods
+€297,094
Staff costs
-€351,693
Depreciation
+€15,304
Other operating charges
+€250
Financial income
-€8,450
Financial charges
+€8,770
Taxes
-€14,729
Result 2025
€288,592
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
+€304,451
Investment
-€70,917
Financing
-€240,103
Cash 2024
€160,750
From operations (derived)
+€304,451
Net result for the year
+€288,592
Depreciation
+€224,224
Receivables within one year
-€182,553
Deferred charges and accrued income
-€22,094
Trade debts
-€50,075
Tax, wage and social debts
+€4,794
Other debts
+€22,007
Accrued charges and deferred income
+€19,556
Investment (derived)
-€70,917
Investment in fixed assets (net)
-€70,917
Financing
-€240,103
Debts after one year
-€203,404
Current portion of long-term debt
-€36,699
Contributions, distributions and other
+€0
Cash 2025
€154,182
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,704,554 | €3,749,325 | +€44,771 | +1.2% |
| Fixed assets | 21/28 | €2,497,327 | €2,344,020 | -€153,307 | -6.1% |
| Intangible fixed assets | 21 | €9,912 | €4,573 | -€5,339 | -53.9% |
| Tangible fixed assets | 22/27 | €2,487,265 | €2,339,297 | -€147,968 | -5.9% |
| Land and buildings | 22 | €33,859 | €29,975 | -€3,884 | -11.5% |
| Plant, machinery and equipment | 23 | €564,318 | €536,250 | -€28,068 | -5.0% |
| Furniture and vehicles | 24 | €25,322 | €20,948 | -€4,374 | -17.3% |
| Leasing and similar rights | 25 | €1,760,526 | €1,663,103 | -€97,423 | -5.5% |
| Other tangible fixed assets | 26 | €103,240 | €87,816 | -€15,424 | -14.9% |
| Assets under construction and advance payments | 27 | - | €1,205 | +€1,205 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Companies linked by participating interests | 282/3 | - | €100 | +€100 | |
| Participating interests | 282 | - | €100 | +€100 | |
| Other financial fixed assets | 284/8 | €150 | €50 | -€100 | -66.7% |
| Shares | 284 | €100 | - | -€100 | |
| Amounts receivable and cash guarantees | 285/8 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,207,227 | €1,405,305 | +€198,078 | +16.4% |
| Amounts receivable within one year | 40/41 | €1,022,762 | €1,205,315 | +€182,553 | +17.8% |
| Trade receivables | 40 | €287,702 | €460,379 | +€172,677 | +60.0% |
| Other amounts receivable | 41 | €735,060 | €744,936 | +€9,876 | +1.3% |
| Cash at bank and in hand | 54/58 | €160,750 | €154,182 | -€6,568 | -4.1% |
| Deferred charges and accrued income | 490/1 | €23,715 | €45,809 | +€22,094 | +93.2% |
| Total equity and liabilities | 10/49 | €3,704,554 | €3,749,325 | +€44,771 | +1.2% |
| Equity | 10/15 | €1,065,577 | €1,354,170 | +€288,593 | +27.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,032,577 | €1,321,170 | +€288,593 | +27.9% |
| Amounts payable | 17/49 | €2,638,977 | €2,395,156 | -€243,821 | -9.2% |
| Amounts payable after more than one year | 17 | €1,311,599 | €1,108,195 | -€203,404 | -15.5% |
| Financial debts | 170/4 | €1,311,599 | €1,108,195 | -€203,404 | -15.5% |
| Leasing and similar obligations | 172 | €1,271,771 | €1,108,195 | -€163,576 | -12.9% |
| Credit institutions | 173 | €39,828 | - | -€39,828 | |
| Amounts payable within one year | 42/48 | €1,179,189 | €1,119,215 | -€59,974 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €240,103 | €203,404 | -€36,699 | -15.3% |
| Trade debts | 44 | €161,138 | €111,063 | -€50,075 | -31.1% |
| Suppliers | 440/4 | €161,138 | €111,063 | -€50,075 | -31.1% |
| Taxes, remuneration and social security | 45 | €217,037 | €221,831 | +€4,794 | +2.2% |
| Taxes | 450/3 | €59,580 | €63,652 | +€4,072 | +6.8% |
| Remuneration and social security | 454/9 | €157,457 | €158,179 | +€722 | +0.5% |
| Other amounts payable | 47/48 | €560,911 | €582,918 | +€22,007 | +3.9% |
| Accrued charges and deferred income | 492/3 | €148,189 | €167,745 | +€19,556 | +13.2% |
| Operating income | 70/76A | €3,887,144 | €3,961,797 | +€74,653 | +1.9% |
| Turnover | 70 | €3,872,791 | €3,935,413 | +€62,622 | +1.6% |
| Other operating income | 74 | €14,353 | €26,384 | +€12,031 | +83.8% |
| Operating charges | 60/66A | €3,475,733 | €3,512,527 | +€36,794 | +1.1% |
| Goods for resale, raw materials and consumables | 60 | €143,978 | €141,727 | -€2,251 | -1.6% |
| Purchases | 600/8 | €143,978 | €141,727 | -€2,251 | -1.6% |
| Services and other goods | 61 | €1,015,790 | €718,696 | -€297,094 | -29.2% |
| Remuneration, social security and pensions | 62 | €2,052,801 | €2,404,494 | +€351,693 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239,528 | €224,224 | -€15,304 | -6.4% |
| Other operating charges | 640/8 | €23,636 | €23,386 | -€250 | -1.1% |
| Operating profit (loss) | 9901 | €411,411 | €449,269 | +€37,858 | +9.2% |
| Financial income | 75/76B | €35,717 | €27,267 | -€8,450 | -23.7% |
| Recurring financial income | 75 | €35,717 | €27,267 | -€8,450 | -23.7% |
| Other financial income | 752/9 | €35,717 | €27,267 | -€8,450 | -23.7% |
| Financial charges | 65/66B | €84,112 | €75,342 | -€8,770 | -10.4% |
| Recurring financial charges | 65 | €84,112 | €75,342 | -€8,770 | -10.4% |
| Debt charges | 650 | €10,195 | €4,627 | -€5,568 | -54.6% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €725 | +€725 | |
| Other financial charges | 652/9 | €73,917 | €69,990 | -€3,927 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €363,016 | €401,195 | +€38,179 | +10.5% |
| Income taxes | 67/77 | €97,873 | €112,602 | +€14,729 | +15.0% |
| Taxes | 670/3 | €100,549 | €112,602 | +€12,053 | +12.0% |
| Tax adjustments and reversals of tax provisions | 77 | €2,676 | - | -€2,676 | |
| Profit (loss) for the period | 9904 | €265,143 | €288,592 | +€23,449 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €265,143 | €288,592 | +€23,449 | +8.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.