PREVOT CONSTRUCTIONS: 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.
PREVOT CONSTRUCTIONS
Largest movements
- Receivables within one year +€227,732
up €227,732 (+238.7%), from €95,389 to €323,120
of which Trade receivables: +€250,907
- Cash -€143,318
down €143,318 (-65.2%), from €219,896 to €76,577
mainly Receivables within one year (-€227,732) and Short-term financial debts (-€130,000)
- Stocks and contracts +€32,037
up €32,037 (+4.2%), from €766,020 to €798,057
- Tangible fixed assets -€13,091
down €13,091 (-23.5%), from €55,799 to €42,708
of which Plant, machinery and equipment: -€35,345
- Other debts +€198,500
up €198,500 (+4395.1%), from €4,516 to €203,016
- Short-term financial debts -€130,000
down €130,000 (-24.8%), from €525,000 to €395,000
- Profit (loss) carried forward +€50,490
up €50,490 (+33.5%), from -€150,645 to -€100,155
- Trade debts -€13,991
down €13,991 (-3.1%), from €446,669 to €432,678
- Staff costs -€108,046
down €108,046 (-21.6%), from €500,911 to €392,865
- Gross operating margin -€75,066
down €75,066 (-12.9%), from €580,314 to €505,249
- Financial charges +€11,455
up €11,455 (+39.5%), from €29,034 to €40,489
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,171,261 | €1,270,934 | +€99,673 | +8.5% |
| Fixed assets | 21/28 | €55,849 | €42,883 | -€12,966 | -23.2% |
| Tangible fixed assets | 22/27 | €55,799 | €42,708 | -€13,091 | -23.5% |
| Plant, machinery and equipment | 23 | €55,799 | €20,454 | -€35,345 | -63.3% |
| Furniture and vehicles | 24 | - | €4,852 | +€4,852 | |
| Leasing and similar rights | 25 | - | €17,402 | +€17,402 | |
| Financial fixed assets | 28 | €50 | €175 | +€125 | +252.1% |
| Current assets | 29/58 | €1,115,413 | €1,228,051 | +€112,639 | +10.1% |
| Stocks and contracts in progress | 3 | €766,020 | €798,057 | +€32,037 | +4.2% |
| Stocks | 30/36 | €766,020 | €798,057 | +€32,037 | +4.2% |
| Amounts receivable within one year | 40/41 | €95,389 | €323,120 | +€227,732 | +238.7% |
| Trade receivables | 40 | €70,248 | €321,155 | +€250,907 | +357.2% |
| Other amounts receivable | 41 | €25,141 | €1,965 | -€23,176 | -92.2% |
| Cash at bank and in hand | 54/58 | €219,896 | €76,577 | -€143,318 | -65.2% |
| Deferred charges and accrued income | 490/1 | €34,108 | €30,297 | -€3,812 | -11.2% |
| Total equity and liabilities | 10/49 | €1,171,261 | €1,270,934 | +€99,673 | +8.5% |
| Equity | 10/15 | -€139,851 | -€89,361 | +€50,490 | +36.1% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €1,498 | €1,498 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,498 | - | -€1,498 | |
| Reserves not available under the articles | 1311 | €1,498 | - | -€1,498 | |
| Distributable reserves | 133 | - | €1,498 | +€1,498 | |
| Profit (loss) carried forward | 14 | -€150,645 | -€100,155 | +€50,490 | +33.5% |
| Amounts payable | 17/49 | €1,311,112 | €1,360,295 | +€49,183 | +3.8% |
| Amounts payable after more than one year | 17 | €268,565 | €263,257 | -€5,308 | -2.0% |
| Financial debts | 170/4 | €18,565 | €13,257 | -€5,308 | -28.6% |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,020,130 | €1,065,871 | +€45,741 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €4,919 | €5,308 | +€389 | +7.9% |
| Financial debts | 43 | €525,000 | €395,000 | -€130,000 | -24.8% |
| Credit institutions | 430/8 | €525,000 | €395,000 | -€130,000 | -24.8% |
| Trade debts | 44 | €446,669 | €432,678 | -€13,991 | -3.1% |
| Suppliers | 440/4 | €446,669 | €432,678 | -€13,991 | -3.1% |
| Taxes, remuneration and social security | 45 | €39,025 | €29,868 | -€9,157 | -23.5% |
| Taxes | 450/3 | - | €1,712 | +€1,712 | |
| Remuneration and social security | 454/9 | €39,025 | €28,157 | -€10,869 | -27.9% |
| Other amounts payable | 47/48 | €4,516 | €203,016 | +€198,500 | +4395.1% |
| Accrued charges and deferred income | 492/3 | €22,417 | €31,167 | +€8,750 | +39.0% |
| Non-recurring operating income | 76A | €2,348 | - | -€2,348 | |
| Remuneration, social security and pensions | 62 | €500,911 | €392,865 | -€108,046 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,702 | €18,591 | +€2,889 | +18.4% |
| Other operating charges | 640/8 | €8,565 | €2,827 | -€5,738 | -67.0% |
| Non-recurring operating charges | 66A | €10,877 | - | -€10,877 | |
| Gross operating margin | 9900 | €580,314 | €505,249 | -€75,066 | -12.9% |
| Operating profit (loss) | 9901 | €44,260 | €90,966 | +€46,706 | +105.5% |
| Financial income | 75/76B | €276 | €13 | -€264 | -95.5% |
| Recurring financial income | 75 | €276 | €13 | -€264 | -95.5% |
| Financial charges | 65/66B | €29,034 | €40,489 | +€11,455 | +39.5% |
| Recurring financial charges | 65 | €29,034 | €40,489 | +€11,455 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €15,503 | €50,490 | +€34,987 | +225.7% |
| Income taxes | 67/77 | €2,396 | - | -€2,396 | |
| Profit (loss) for the period | 9904 | €13,107 | €50,490 | +€37,383 | +285.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,107 | €50,490 | +€37,383 | +285.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.