PRECAST BUILDING DESIGN: 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.
PRECAST BUILDING DESIGN
Largest movements
- Cash +€532,748
up €532,748 (+1,208%), from €44,084 to €576,832
mainly Investment in fixed assets (net) (+€245,576) and Net result for the year (+€213,095)
- Tangible fixed assets -€270,674
down €270,674 (-66.6%), from €406,567 to €135,893
of which Land and buildings: -€252,781
- Receivables within one year -€43,009
down €43,009 (-11.2%), from €382,513 to €339,504
of which Trade receivables: -€39,015
- Profit (loss) carried forward +€213,095
up €213,095, from -€202,843 to €10,252
- Gross operating margin +€89,891
up €89,891 (+60.4%), from €148,718 to €238,609
- Depreciation -€14,039
down €14,039 (-38.8%), from €36,137 to €22,098
- Financial income +€6,345
up €6,345, from €0 to €6,345
- Taxes +€6,113
new in 2025: €6,113
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,390,069 | €1,611,937 | +€221,868 | +16.0% |
| Fixed assets | 21/28 | €961,537 | €693,863 | -€267,674 | -27.8% |
| Tangible fixed assets | 22/27 | €406,567 | €135,893 | -€270,674 | -66.6% |
| Land and buildings | 22 | €353,239 | €100,457 | -€252,781 | -71.6% |
| Plant, machinery and equipment | 23 | €12,946 | €7,415 | -€5,530 | -42.7% |
| Furniture and vehicles | 24 | €40,383 | €28,021 | -€12,362 | -30.6% |
| Financial fixed assets | 28 | €554,970 | €557,970 | +€3,000 | +0.5% |
| Current assets | 29/58 | €428,532 | €918,074 | +€489,542 | +114% |
| Amounts receivable within one year | 40/41 | €382,513 | €339,504 | -€43,009 | -11.2% |
| Trade receivables | 40 | €57,606 | €18,592 | -€39,015 | -67.7% |
| Other amounts receivable | 41 | €324,907 | €320,912 | -€3,994 | -1.2% |
| Cash at bank and in hand | 54/58 | €44,084 | €576,832 | +€532,748 | +1,208% |
| Deferred charges and accrued income | 490/1 | €1,935 | €1,738 | -€197 | -10.2% |
| Total equity and liabilities | 10/49 | €1,390,069 | €1,611,937 | +€221,868 | +16.0% |
| Equity | 10/15 | €1,377,731 | €1,590,826 | +€213,095 | +15.5% |
| Contributions | 10/11 | €1,294,621 | €1,294,621 | = | 0.0% |
| Reserves | 13 | €285,953 | €285,953 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,462 | €4,462 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,462 | €4,462 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,900 | €19,900 | = | 0.0% |
| Distributable reserves | 133 | €261,591 | €261,591 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,843 | €10,252 | +€213,095 | |
| Amounts payable | 17/49 | €12,338 | €21,111 | +€8,773 | +71.1% |
| Amounts payable within one year | 42/48 | €12,338 | €21,111 | +€8,773 | +71.1% |
| Trade debts | 44 | €3,377 | €7,213 | +€3,836 | +114% |
| Suppliers | 440/4 | €3,377 | €7,213 | +€3,836 | +114% |
| Taxes, remuneration and social security | 45 | €3,962 | €8,898 | +€4,936 | +125% |
| Taxes | 450/3 | €3,962 | €8,898 | +€4,936 | +125% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €291,424 | +€291,424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,137 | €22,098 | -€14,039 | -38.8% |
| Other operating charges | 640/8 | €3,681 | €3,618 | -€62 | -1.7% |
| Gross operating margin | 9900 | €148,718 | €238,609 | +€89,891 | +60.4% |
| Operating profit (loss) | 9901 | €108,900 | €212,892 | +€103,992 | +95.5% |
| Financial income | 75/76B | €0 | €6,345 | +€6,345 | |
| Recurring financial income | 75 | €0 | €6,345 | +€6,345 | |
| Financial charges | 65/66B | €27 | €29 | +€2 | +7.2% |
| Recurring financial charges | 65 | €27 | €29 | +€2 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €108,873 | €219,208 | +€110,335 | +101% |
| Income taxes | 67/77 | - | €6,113 | +€6,113 | |
| Profit (loss) for the period | 9904 | €108,873 | €213,095 | +€104,222 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €108,873 | €213,095 | +€104,222 | +95.7% |
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 27 October 2026 via checked.be.