PRE TEC BELGIUM: 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
PRE TEC BELGIUM
NACE 25.530, Machining of metals
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€162,968
2025 · €187,284-€24,317
Equity
€617,981
2025 · €655,014-€37,032
Cash
€203,803
2025 · €302,296-€98,493
Balance sheet total
€3.9m
2025 · €3.0m+€963,955
Largest movements
Assets
- Receivables within one year +€623,482
up €623,482 (+48.3%), from €1.3m to €1.9m
of which Trade receivables: +€668,482
- Stocks and contracts +€375,066
up €375,066 (+56.8%), from €660,792 to €1.0m
of which Contracts in progress: +€231,113
- Cash -€98,493
down €98,493 (-32.6%), from €302,296 to €203,803
mainly Receivables within one year (-€623,482) and Stocks and contracts (-€375,066)
- Intangible fixed assets +€48,039
up €48,039 (+75.2%), from €63,909 to €111,948
Equity and liabilities
- Short-term financial debts +€594,136
up €594,136 (+198%), from €300,000 to €894,136
- Trade debts +€357,959
up €357,959 (+36.7%), from €976,332 to €1.3m
- Accrued charges and deferred income +€76,562
up €76,562 (+177%), from €43,305 to €119,866
Income statement
- Gross operating margin +€30,354
up €30,354 (+1.6%), from €1.9m to €1.9m
- Depreciation +€28,438
up €28,438 (+13.0%), from €218,267 to €246,705
- Staff costs +€24,578
up €24,578 (+1.8%), from €1.4m to €1.4m
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.
Result 2025
€187,284
Gross operating margin
+€30,354
Staff costs
-€24,578
Depreciation
-€28,438
Other operating charges
+€705
Other operating items
-€458
Financial income
+€1,605
Financial charges
-€19,022
Taxes
+€15,515
Result 2026
€162,968
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
-€193,942
Investment
-€304,557
Financing
+€400,006
Cash 2025
€302,296
From operations (derived)
-€193,942
Net result for the year
+€162,968
Depreciation
+€246,705
Stocks and contracts
-€375,066
Receivables within one year
-€623,482
Deferred charges and accrued income
-€6,049
Trade debts
+€357,959
Tax, wage and social debts
-€33,539
Accrued charges and deferred income
+€76,562
Investment (derived)
-€304,557
Investment in fixed assets (net)
-€304,557
Financing
+€400,006
Debts after one year
-€19,126
Current portion of long-term debt
+€24,996
Short-term financial debts
+€594,136
Contributions, distributions and other
-€200,000
Cash 2026
€203,803
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,978,399 | €3,942,354 | +€963,955 | +32.4% |
| Fixed assets | 21/28 | €707,579 | €765,430 | +€57,852 | +8.2% |
| Intangible fixed assets | 21 | €63,909 | €111,948 | +€48,039 | +75.2% |
| Tangible fixed assets | 22/27 | €623,262 | €653,483 | +€30,221 | +4.8% |
| Land and buildings | 22 | €133,574 | €115,786 | -€17,788 | -13.3% |
| Plant, machinery and equipment | 23 | €386,790 | €460,879 | +€74,089 | +19.2% |
| Leasing and similar rights | 25 | €102,898 | €76,817 | -€26,081 | -25.3% |
| Financial fixed assets | 28 | €20,408 | - | -€20,408 | |
| Current assets | 29/58 | €2,270,820 | €3,176,924 | +€906,104 | +39.9% |
| Stocks and contracts in progress | 3 | €660,792 | €1,035,858 | +€375,066 | +56.8% |
| Stocks | 30/36 | €429,680 | €573,633 | +€143,953 | +33.5% |
| Contracts in progress | 37 | €231,113 | €462,225 | +€231,113 | +100% |
| Amounts receivable within one year | 40/41 | €1,291,475 | €1,914,957 | +€623,482 | +48.3% |
| Trade receivables | 40 | €1,246,475 | €1,914,957 | +€668,482 | +53.6% |
| Other amounts receivable | 41 | €45,000 | - | -€45,000 | |
| Cash at bank and in hand | 54/58 | €302,296 | €203,803 | -€98,493 | -32.6% |
| Deferred charges and accrued income | 490/1 | €16,257 | €22,306 | +€6,049 | +37.2% |
| Total equity and liabilities | 10/49 | €2,978,399 | €3,942,354 | +€963,955 | +32.4% |
| Equity | 10/15 | €655,014 | €617,981 | -€37,032 | -5.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €627,514 | €590,481 | -€37,032 | -5.9% |
| Amounts payable | 17/49 | €2,323,385 | €3,324,373 | +€1.0m | +43.1% |
| Amounts payable after more than one year | 17 | €580,775 | €561,649 | -€19,126 | -3.3% |
| Financial debts | 170/4 | €580,775 | €561,649 | -€19,126 | -3.3% |
| Amounts payable within one year | 42/48 | €1,699,305 | €2,642,857 | +€943,552 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | €124,699 | €149,694 | +€24,996 | +20.0% |
| Financial debts | 43 | €300,000 | €894,136 | +€594,136 | +198% |
| Credit institutions | 430/8 | €300,000 | €894,136 | +€594,136 | +198% |
| Trade debts | 44 | €976,332 | €1,334,291 | +€357,959 | +36.7% |
| Suppliers | 440/4 | €976,332 | €1,334,291 | +€357,959 | +36.7% |
| Taxes, remuneration and social security | 45 | €298,274 | €264,735 | -€33,539 | -11.2% |
| Taxes | 450/3 | €97,441 | €134,545 | +€37,104 | +38.1% |
| Remuneration and social security | 454/9 | €200,833 | €130,190 | -€70,643 | -35.2% |
| Accrued charges and deferred income | 492/3 | €43,305 | €119,866 | +€76,562 | +177% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €1,370,074 | €1,394,652 | +€24,578 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218,267 | €246,705 | +€28,438 | +13.0% |
| Other operating charges | 640/8 | €5,820 | €5,115 | -€705 | -12.1% |
| Non-recurring operating charges | 66A | - | €458 | +€458 | |
| Gross operating margin | 9900 | €1,894,221 | €1,924,576 | +€30,354 | +1.6% |
| Operating profit (loss) | 9901 | €300,060 | €277,645 | -€22,415 | -7.5% |
| Financial income | 75/76B | €221 | €1,827 | +€1,605 | +725% |
| Recurring financial income | 75 | €221 | €1,827 | +€1,605 | +725% |
| Financial charges | 65/66B | €43,202 | €62,224 | +€19,022 | +44.0% |
| Recurring financial charges | 65 | €43,202 | €62,224 | +€19,022 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €257,079 | €217,247 | -€39,832 | -15.5% |
| Income taxes | 67/77 | €69,795 | €54,280 | -€15,515 | -22.2% |
| Profit (loss) for the period | 9904 | €187,284 | €162,968 | -€24,317 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €187,284 | €162,968 | -€24,317 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.