Sateba Prefarails: 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.
What changed
Sateba Prefarails
NACE 42.120, Civil engineering
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €2.8m-€1.7m
Equity
€5.7m
2024 · €4.6m+€1.1m
Cash
€2,503
2024 · €54,086-€51,583
Balance sheet total
€6.6m
2024 · €5.4m+€1.2m
Largest movements
Assets
- Stocks and contracts +€1.4m
up €1.4m (+168%), from €821,969 to €2.2m
- Receivables within one year -€507,187
down €507,187 (-12.1%), from €4.2m to €3.7m
of which Trade receivables: -€1.3m
- Tangible fixed assets +€193,174
up €193,174 (+60.1%), from €321,522 to €514,696
of which Assets under construction and advance payments: +€97,928
- Deferred charges and accrued income +€183,628
up €183,628 (+1,724%), from €10,650 to €194,277
Equity and liabilities
- Profit (loss) carried forward +€1.1m
new in 2025: €1.1m
- Tax, wage and social debts +€99,445
up €99,445 (+112%), from €89,089 to €188,534
of which Taxes: +€84,964
Income statement
- Write-downs +€4.2m
no longer reported in 2025 (was -€4.2m)
- Other operating charges -€4.1m
down €4.1m (-98.3%), from €4.2m to €72,943
- Turnover -€1.7m
down €1.7m (-21.7%), from €7.8m to €6.1m
- Goods and materials +€633,747
up €633,747 (+21.7%), from €2.9m to €3.6m
of which Change in stocks: decrease (increase): +€1.4m
- Other operating income -€510,540
down €510,540 (-95.7%), from €533,397 to €22,856
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
€2.8m
Turnover
-€1.7m
Other operating income
-€510,540
Goods and materials
-€633,747
Services and other goods
-€263,944
Staff costs
+€104,228
Depreciation
+€763
Write-downs
-€4.2m
Other operating charges
+€4.1m
Other operating items
+€965,679
Financial income
-€328,047
Financial charges
+€502,342
Taxes
+€244,402
Result 2025
€1.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€248,097
Investment
-€287,418
Financing
-€12,262
Cash 2024
€54,086
From operations (derived)
+€248,097
Net result for the year
+€1.1m
Depreciation
+€96,801
Stocks and contracts
-€1.4m
Receivables within one year
+€507,187
Deferred charges and accrued income
-€183,628
Trade debts
+€15,736
Tax, wage and social debts
+€99,445
Advances received
+€10,931
Accrued charges and deferred income
-€16,730
Investment (derived)
-€287,418
Investment in fixed assets (net)
-€287,418
Financing
-€12,262
Contributions, distributions and other
-€12,262
Cash 2025
€2,503
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,408,254 | €6,606,118 | +€1.2m | +22.1% |
| Fixed assets | 21/28 | €328,179 | €518,796 | +€190,617 | +58.1% |
| Intangible fixed assets | 21 | €4,408 | €1,851 | -€2,557 | -58.0% |
| Tangible fixed assets | 22/27 | €321,522 | €514,696 | +€193,174 | +60.1% |
| Land and buildings | 22 | - | €54,517 | +€54,517 | |
| Plant, machinery and equipment | 23 | €255,996 | €304,029 | +€48,033 | +18.8% |
| Furniture and vehicles | 24 | €65,526 | €53,334 | -€12,192 | -18.6% |
| Other tangible fixed assets | 26 | - | €4,888 | +€4,888 | |
| Assets under construction and advance payments | 27 | - | €97,928 | +€97,928 | |
| Financial fixed assets | 28 | €2,249 | €2,249 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,249 | €2,249 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,249 | €2,249 | = | 0.0% |
| Current assets | 29/58 | €5,080,075 | €6,087,323 | +€1.0m | +19.8% |
| Stocks and contracts in progress | 3 | €821,969 | €2,204,358 | +€1.4m | +168% |
| Stocks | 30/36 | €821,969 | €2,204,358 | +€1.4m | +168% |
| Raw materials and consumables | 30/31 | €821,969 | €799,287 | -€22,682 | -2.8% |
| Finished goods | 33 | - | €1,405,071 | +€1.4m | |
| Amounts receivable within one year | 40/41 | €4,193,370 | €3,686,184 | -€507,187 | -12.1% |
| Trade receivables | 40 | €3,896,073 | €2,631,571 | -€1.3m | -32.5% |
| Other amounts receivable | 41 | €297,297 | €1,054,613 | +€757,316 | +255% |
| Cash at bank and in hand | 54/58 | €54,086 | €2,503 | -€51,583 | -95.4% |
| Deferred charges and accrued income | 490/1 | €10,650 | €194,277 | +€183,628 | +1,724% |
| Total equity and liabilities | 10/49 | €5,408,254 | €6,606,118 | +€1.2m | +22.1% |
| Equity | 10/15 | €4,596,788 | €5,685,271 | +€1.1m | +23.7% |
| Contributions | 10/11 | €911,530 | €911,530 | = | 0.0% |
| Capital | 10 | €911,530 | €911,530 | = | 0.0% |
| Issued capital | 100 | €911,530 | €911,530 | = | 0.0% |
| Reserves | 13 | €3,425,504 | €3,436,004 | +€10,500 | +0.3% |
| Non-distributable reserves | 130/1 | €339,237 | €339,237 | = | 0.0% |
| Legal reserve | 130 | €91,153 | €91,153 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248,084 | €248,084 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,912,243 | - | -€1.9m | |
| Distributable reserves | 133 | €1,174,024 | €3,096,767 | +€1.9m | +164% |
| Profit (loss) carried forward | 14 | - | €1,098,571 | +€1.1m | |
| Investment grants | 15 | €259,754 | €239,166 | -€20,588 | -7.9% |
| Amounts payable | 17/49 | €811,466 | €920,847 | +€109,381 | +13.5% |
| Amounts payable after more than one year | 17 | €25,166 | €25,166 | = | 0.0% |
| Financial debts | 170/4 | €25,166 | €25,166 | = | 0.0% |
| Other loans | 174 | €25,166 | €25,166 | = | 0.0% |
| Amounts payable within one year | 42/48 | €769,310 | €895,422 | +€126,111 | +16.4% |
| Trade debts | 44 | €680,221 | €695,957 | +€15,736 | +2.3% |
| Suppliers | 440/4 | €680,221 | €695,957 | +€15,736 | +2.3% |
| Advances received on contracts in progress | 46 | - | €10,931 | +€10,931 | |
| Taxes, remuneration and social security | 45 | €89,089 | €188,534 | +€99,445 | +112% |
| Taxes | 450/3 | €54,517 | €139,481 | +€84,964 | +156% |
| Remuneration and social security | 454/9 | €34,572 | €49,053 | +€14,481 | +41.9% |
| Accrued charges and deferred income | 492/3 | €16,990 | €260 | -€16,730 | -98.5% |
| Operating income | 70/76A | €10,343,728 | €9,251,519 | -€1.1m | -10.6% |
| Turnover | 70 | €7,844,002 | €6,144,323 | -€1.7m | -21.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | €3,084,340 | +€3.1m | |
| Other operating income | 74 | €533,397 | €22,856 | -€510,540 | -95.7% |
| Non-recurring operating income | 76A | €1,966,329 | - | -€2.0m | |
| Operating charges | 60/66A | €6,741,003 | €7,792,264 | +€1.1m | +15.6% |
| Goods for resale, raw materials and consumables | 60 | €2,917,381 | €3,551,128 | +€633,747 | +21.7% |
| Purchases | 600/8 | €2,596,824 | €1,849,177 | -€747,648 | -28.8% |
| Change in stocks: decrease (increase) | 609 | €320,556 | €1,701,951 | +€1.4m | +431% |
| Services and other goods | 61 | €1,472,056 | €1,736,000 | +€263,944 | +17.9% |
| Remuneration, social security and pensions | 62 | €2,287,290 | €2,183,061 | -€104,228 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,564 | €96,801 | -€763 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,225,938 | - | +€4.2m | |
| Other operating charges | 640/8 | €4,192,651 | €72,943 | -€4.1m | -98.3% |
| Non-recurring operating charges | 66A | - | €152,331 | +€152,331 | |
| Operating profit (loss) | 9901 | €3,602,725 | €1,459,255 | -€2.1m | -59.5% |
| Financial income | 75/76B | €350,235 | €22,188 | -€328,047 | -93.7% |
| Recurring financial income | 75 | €22,055 | €22,188 | +€133 | +0.6% |
| Income from current assets | 751 | €1,028 | €1,600 | +€571 | +55.6% |
| Other financial income | 752/9 | €21,027 | €20,588 | -€438 | -2.1% |
| Non-recurring financial income | 76B | €328,180 | - | -€328,180 | |
| Financial charges | 65/66B | €505,155 | €2,813 | -€502,342 | -99.4% |
| Recurring financial charges | 65 | €176,975 | €2,813 | -€174,162 | -98.4% |
| Debt charges | 650 | €151,140 | €2,015 | -€149,125 | -98.7% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€1,008,353 | - | +€1.0m | |
| Other financial charges | 652/9 | €1,034,187 | €798 | -€1.0m | -99.9% |
| Non-recurring financial charges | 66B | €328,180 | - | -€328,180 | |
| Profit (loss) for the period before taxes | 9903 | €3,447,805 | €1,478,630 | -€2.0m | -57.1% |
| Income taxes | 67/77 | €622,288 | €377,886 | -€244,402 | -39.3% |
| Taxes | 670/3 | €651,579 | €377,886 | -€273,693 | -42.0% |
| Tax adjustments and reversals of tax provisions | 77 | €29,291 | - | -€29,291 | |
| Profit (loss) for the period | 9904 | €2,825,517 | €1,100,745 | -€1.7m | -61.0% |
| Transfer from tax-exempt reserves | 789 | - | €1,912,243 | +€1.9m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,825,517 | €3,012,987 | +€187,470 | +6.6% |
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 14 October 2026 via checked.be.