LA PRECISION MOSANE: 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.
LA PRECISION MOSANE
Largest movements
- Cash +€16,566
up €16,566 (+13.3%), from €124,974 to €141,540
mainly Net result for the year (+€11,596) and Receivables within one year (+€4,293)
- Receivables within one year -€4,293
down €4,293 (-76.8%), from €5,587 to €1,295
of which Trade receivables: -€3,440
- Tangible fixed assets +€1,541
new in 2025: €1,541
- Reserves +€11,596
up €11,596 (+42.6%), from €27,197 to €38,793
of which Distributable reserves: +€11,596
- Gross operating margin -€1,967
down €1,967 (-10.1%), from €19,451 to €17,485
- Other operating charges +€626
up €626 (+161.6%), from €387 to €1,013
- Taxes +€343
up €343 (+6.8%), from €5,054 to €5,397
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 | €133,343 | €145,955 | +€12,612 | +9.5% |
| Fixed assets | 21/28 | €2,116 | €2,657 | +€540 | +25.5% |
| Tangible fixed assets | 22/27 | - | €1,541 | +€1,541 | |
| Plant, machinery and equipment | 23 | - | €1,541 | +€1,541 | |
| Financial fixed assets | 28 | €2,116 | €1,116 | -€1,001 | -47.3% |
| Current assets | 29/58 | €131,226 | €143,298 | +€12,072 | +9.2% |
| Amounts receivable within one year | 40/41 | €5,587 | €1,295 | -€4,293 | -76.8% |
| Trade receivables | 40 | €3,440 | €0 | -€3,440 | -100.0% |
| Other amounts receivable | 41 | €2,147 | €1,295 | -€852 | -39.7% |
| Cash at bank and in hand | 54/58 | €124,974 | €141,540 | +€16,566 | +13.3% |
| Deferred charges and accrued income | 490/1 | €666 | €464 | -€202 | -30.3% |
| Total equity and liabilities | 10/49 | €133,343 | €145,955 | +€12,612 | +9.5% |
| Equity | 10/15 | €133,343 | €144,939 | +€11,596 | +8.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €27,197 | €38,793 | +€11,596 | +42.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €32,596 | +€11,596 | +55.2% |
| Profit (loss) carried forward | 14 | €44,172 | €44,172 | = | 0.0% |
| Amounts payable | 17/49 | - | €1,017 | +€1,017 | |
| Amounts payable within one year | 42/48 | - | €1,017 | +€1,017 | |
| Trade debts | 44 | - | €808 | +€808 | |
| Suppliers | 440/4 | - | €808 | +€808 | |
| Taxes, remuneration and social security | 45 | - | €209 | +€209 | |
| Taxes | 450/3 | - | €209 | +€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €187 | -€101 | -35.1% |
| Other operating charges | 640/8 | €387 | €1,013 | +€626 | +161.6% |
| Gross operating margin | 9900 | €19,451 | €17,485 | -€1,967 | -10.1% |
| Operating profit (loss) | 9901 | €18,777 | €16,285 | -€2,492 | -13.3% |
| Financial income | 75/76B | €833 | €750 | -€82 | -9.9% |
| Recurring financial income | 75 | €833 | €750 | -€82 | -9.9% |
| Financial charges | 65/66B | €39 | €42 | +€3 | +6.8% |
| Recurring financial charges | 65 | €39 | €42 | +€3 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €19,570 | €16,993 | -€2,577 | -13.2% |
| Income taxes | 67/77 | €5,054 | €5,397 | +€343 | +6.8% |
| Profit (loss) for the period | 9904 | €14,516 | €11,596 | -€2,920 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,516 | €11,596 | -€2,920 | -20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.