PreZero Belgium: 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.
PreZero Belgium
Largest movements
- Receivables within one year -€504,999
down €504,999 (-30.9%), from €1.6m to €1.1m
of which Other amounts receivable: -€908,293
- Cash -€193,419
down €193,419 (-63.9%), from €302,522 to €109,104
mainly Net result for the year (-€552,557) and Other debts (-€223,103)
- Profit (loss) carried forward -€552,557
down €552,557 (-38.7%), from -€1.4m to -€2.0m
- Other debts -€223,103
down €223,103 (-9.9%), from €2.2m to €2.0m
- Trade debts +€180,031
up €180,031 (+19.7%), from €912,769 to €1.1m
- Tax, wage and social debts -€76,177
down €76,177 (-23.4%), from €324,906 to €248,729
of which Taxes: -€136,777
- Turnover +€2.0m
up €2.0m (+114.8%), from €1.7m to €3.7m
- Services and other goods +€1.4m
up €1.4m (+75.2%), from €1.8m to €3.2m
- Staff costs +€478,414
up €478,414 (+87.0%), from €550,053 to €1.0m
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,314,415 | €3,642,609 | -€671,806 | -15.6% |
| Fixed assets | 21/28 | €2,372,702 | €2,393,923 | +€21,221 | +0.9% |
| Tangible fixed assets | 22/27 | €129,702 | €144,423 | +€14,721 | +11.3% |
| Plant, machinery and equipment | 23 | €1,786 | €3,052 | +€1,266 | +70.9% |
| Furniture and vehicles | 24 | €127,916 | €141,371 | +€13,455 | +10.5% |
| Financial fixed assets | 28 | €2,243,000 | €2,249,500 | +€6,500 | +0.3% |
| Affiliated companies | 280/1 | €2,243,000 | €2,243,000 | = | 0.0% |
| Participating interests | 280 | €2,243,000 | €2,243,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | - | €6,500 | +€6,500 | |
| Amounts receivable and cash guarantees | 285/8 | - | €6,500 | +€6,500 | |
| Current assets | 29/58 | €1,941,713 | €1,248,686 | -€693,027 | -35.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,634,169 | €1,129,170 | -€504,999 | -30.9% |
| Trade receivables | 40 | €353,426 | €756,720 | +€403,294 | +114.1% |
| Other amounts receivable | 41 | €1,280,743 | €372,450 | -€908,293 | -70.9% |
| Cash at bank and in hand | 54/58 | €302,522 | €109,104 | -€193,419 | -63.9% |
| Deferred charges and accrued income | 490/1 | €5,021 | €10,412 | +€5,391 | +107.4% |
| Total equity and liabilities | 10/49 | €4,314,415 | €3,642,609 | -€671,806 | -15.6% |
| Equity | 10/15 | €834,101 | €281,543 | -€552,557 | -66.2% |
| Contributions | 10/11 | €2,263,000 | €2,263,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,428,899 | -€1,981,457 | -€552,557 | -38.7% |
| Amounts payable | 17/49 | €3,480,315 | €3,361,065 | -€119,249 | -3.4% |
| Amounts payable within one year | 42/48 | €3,480,315 | €3,361,065 | -€119,249 | -3.4% |
| Trade debts | 44 | €912,769 | €1,092,800 | +€180,031 | +19.7% |
| Suppliers | 440/4 | €912,769 | €1,092,800 | +€180,031 | +19.7% |
| Taxes, remuneration and social security | 45 | €324,906 | €248,729 | -€76,177 | -23.4% |
| Taxes | 450/3 | €226,023 | €89,246 | -€136,777 | -60.5% |
| Remuneration and social security | 454/9 | €98,882 | €159,483 | +€60,600 | +61.3% |
| Other amounts payable | 47/48 | €2,242,640 | €2,019,537 | -€223,103 | -9.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €1,797,105 | €3,819,231 | +€2.0m | +112.5% |
| Turnover | 70 | €1,743,318 | €3,744,908 | +€2.0m | +114.8% |
| Other operating income | 74 | €53,787 | €74,323 | +€20,536 | +38.2% |
| Operating charges | 60/66A | €2,463,543 | €4,302,596 | +€1.8m | +74.7% |
| Goods for resale, raw materials and consumables | 60 | €31,107 | €0 | -€31,107 | -100.0% |
| Purchases | 600/8 | €31,107 | €0 | -€31,107 | -100.0% |
| Services and other goods | 61 | €1,843,640 | €3,229,325 | +€1.4m | +75.2% |
| Remuneration, social security and pensions | 62 | €550,053 | €1,028,468 | +€478,414 | +87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,040 | €38,418 | +€8,378 | +27.9% |
| Other operating charges | 640/8 | €8,703 | €6,385 | -€2,318 | -26.6% |
| Operating profit (loss) | 9901 | -€666,438 | -€483,365 | +€183,073 | +27.5% |
| Financial charges | 65/66B | €76,772 | €65,041 | -€11,732 | -15.3% |
| Recurring financial charges | 65 | €76,772 | €65,041 | -€11,732 | -15.3% |
| Debt charges | 650 | €75,995 | €63,689 | -€12,306 | -16.2% |
| Other financial charges | 652/9 | €777 | €1,351 | +€574 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | -€743,210 | -€548,406 | +€194,805 | +26.2% |
| Income taxes | 67/77 | €4,302 | €4,152 | -€150 | -3.5% |
| Taxes | 670/3 | €4,302 | €4,152 | -€150 | -3.5% |
| Profit (loss) for the period | 9904 | -€747,512 | -€552,557 | +€194,955 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€747,512 | -€552,557 | +€194,955 | +26.1% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.