B& PRECUB: 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.
B& PRECUB
Largest movements
- Receivables within one year -€39,503
down €39,503 (-59.8%), from €66,032 to €26,528
of which Trade receivables: -€38,402
- Cash +€2,559
up €2,559 (+604.9%), from €423 to €2,982
mainly Receivables within one year (+€39,503) and Net result for the year (+€8,705)
- Tangible fixed assets -€1,145
down €1,145 (-41.7%), from €2,743 to €1,599
of which Furniture and vehicles: -€1,130
- Advances received -€27,000
no longer reported in 2025 (was €27,000)
- Trade debts -€21,144
no longer reported in 2025 (was €21,144)
- Profit (loss) carried forward +€8,705
up €8,705 (+84.0%), from €10,363 to €19,068
- Tax, wage and social debts +€3,161
up €3,161 (+1943.7%), from €163 to €3,323
- Other debts -€1,694
down €1,694 (-59.0%), from €2,872 to €1,178
- Gross operating margin +€9,999
up €9,999 (+211.7%), from €4,724 to €14,722
- Taxes +€2,381
up €2,381 (+1463.9%), from €163 to €2,543
- Other operating charges -€359
down €359 (-41.7%), from €860 to €502
- Depreciation +€156
up €156 (+6.0%), from €2,605 to €2,761
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,601 | €31,630 | -€37,972 | -54.6% |
| Fixed assets | 21/28 | €2,743 | €1,599 | -€1,145 | -41.7% |
| Tangible fixed assets | 22/27 | €2,743 | €1,599 | -€1,145 | -41.7% |
| Plant, machinery and equipment | 23 | €523 | €509 | -€15 | -2.8% |
| Furniture and vehicles | 24 | €2,220 | €1,090 | -€1,130 | -50.9% |
| Current assets | 29/58 | €66,858 | €30,031 | -€36,827 | -55.1% |
| Amounts receivable within one year | 40/41 | €66,032 | €26,528 | -€39,503 | -59.8% |
| Trade receivables | 40 | €64,930 | €26,528 | -€38,402 | -59.1% |
| Other amounts receivable | 41 | €1,102 | - | -€1,102 | |
| Cash at bank and in hand | 54/58 | €423 | €2,982 | +€2,559 | +604.9% |
| Deferred charges and accrued income | 490/1 | €403 | €521 | +€118 | +29.3% |
| Total equity and liabilities | 10/49 | €69,601 | €31,630 | -€37,972 | -54.6% |
| Equity | 10/15 | €18,423 | €27,128 | +€8,705 | +47.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,363 | €19,068 | +€8,705 | +84.0% |
| Amounts payable | 17/49 | €51,178 | €4,501 | -€46,677 | -91.2% |
| Amounts payable within one year | 42/48 | €51,178 | €4,501 | -€46,677 | -91.2% |
| Trade debts | 44 | €21,144 | - | -€21,144 | |
| Suppliers | 440/4 | €21,144 | - | -€21,144 | |
| Advances received on contracts in progress | 46 | €27,000 | - | -€27,000 | |
| Taxes, remuneration and social security | 45 | €163 | €3,323 | +€3,161 | +1943.7% |
| Taxes | 450/3 | €163 | €3,323 | +€3,161 | +1943.7% |
| Other amounts payable | 47/48 | €2,872 | €1,178 | -€1,694 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,605 | €2,761 | +€156 | +6.0% |
| Other operating charges | 640/8 | €860 | €502 | -€359 | -41.7% |
| Gross operating margin | 9900 | €4,724 | €14,722 | +€9,999 | +211.7% |
| Operating profit (loss) | 9901 | €1,258 | €11,459 | +€10,201 | +810.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €179 | €211 | +€33 | +18.3% |
| Recurring financial charges | 65 | €179 | €211 | +€33 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €1,081 | €11,248 | +€10,168 | +940.9% |
| Income taxes | 67/77 | €163 | €2,543 | +€2,381 | +1463.9% |
| Profit (loss) for the period | 9904 | €918 | €8,705 | +€7,787 | +848.3% |
| Profit (loss) for the period to be appropriated | 9905 | €918 | €8,705 | +€7,787 | +848.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.