PRECI-TECH: 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.
PRECI-TECH
Largest movements
- Tangible fixed assets -€8,411
down €8,411 (-32.6%), from €25,762 to €17,351
of which Furniture and vehicles: -€8,411
- Receivables within one year +€3,119
up €3,119 (+16.0%), from €19,455 to €22,574
of which Other amounts receivable: +€3,119
- Cash +€2,187
up €2,187 (+31.6%), from €6,930 to €9,118
mainly Depreciation (+€9,354) and Net result for the year (+€2,843)
- Debts after one year -€8,322
down €8,322 (-50.9%), from €16,363 to €8,041
- Reserves +€2,843
up €2,843 (+49.9%), from €5,700 to €8,543
of which Distributable reserves: +€2,843
- Tax, wage and social debts +€1,149
up €1,149 (+24.0%), from €4,790 to €5,938
of which Taxes: +€1,149
- Trade debts +€1,096
up €1,096 (+611.4%), from €179 to €1,275
- Gross operating margin -€2,935
down €2,935 (-16.8%), from €17,505 to €14,570
- Staff costs -€1,658
no longer reported in 2026 (was €1,658)
- Financial charges -€322
down €322 (-21.0%), from €1,535 to €1,212
- Taxes -€197
down €197 (-36.4%), from €540 to €344
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,796 | €49,939 | -€2,857 | -5.4% |
| Fixed assets | 21/28 | €25,762 | €17,351 | -€8,411 | -32.6% |
| Tangible fixed assets | 22/27 | €25,762 | €17,351 | -€8,411 | -32.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €25,762 | €17,351 | -€8,411 | -32.6% |
| Current assets | 29/58 | €27,035 | €32,589 | +€5,554 | +20.5% |
| Amounts receivable within one year | 40/41 | €19,455 | €22,574 | +€3,119 | +16.0% |
| Trade receivables | 40 | €17,424 | €17,424 | = | 0.0% |
| Other amounts receivable | 41 | €2,031 | €5,150 | +€3,119 | +153.6% |
| Cash at bank and in hand | 54/58 | €6,930 | €9,118 | +€2,187 | +31.6% |
| Deferred charges and accrued income | 490/1 | €650 | €897 | +€247 | +38.0% |
| Total equity and liabilities | 10/49 | €52,796 | €49,939 | -€2,857 | -5.4% |
| Equity | 10/15 | €23,501 | €26,344 | +€2,843 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,700 | €8,543 | +€2,843 | +49.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,840 | €6,683 | +€2,843 | +74.0% |
| Profit (loss) carried forward | 14 | €11,601 | €11,601 | +€0 | 0.0% |
| Amounts payable | 17/49 | €29,295 | €23,596 | -€5,700 | -19.5% |
| Amounts payable after more than one year | 17 | €16,363 | €8,041 | -€8,322 | -50.9% |
| Financial debts | 170/4 | €16,363 | €8,041 | -€8,322 | -50.9% |
| Amounts payable within one year | 42/48 | €12,904 | €15,555 | +€2,651 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €7,935 | €8,342 | +€407 | +5.1% |
| Trade debts | 44 | €179 | €1,275 | +€1,096 | +611.4% |
| Suppliers | 440/4 | €179 | €1,275 | +€1,096 | +611.4% |
| Taxes, remuneration and social security | 45 | €4,790 | €5,938 | +€1,149 | +24.0% |
| Taxes | 450/3 | €4,790 | €5,938 | +€1,149 | +24.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €29 | - | -€29 | |
| Remuneration, social security and pensions | 62 | €1,658 | - | -€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,226 | €9,354 | +€128 | +1.4% |
| Other operating charges | 640/8 | €794 | €818 | +€23 | +2.9% |
| Gross operating margin | 9900 | €17,505 | €14,570 | -€2,935 | -16.8% |
| Operating profit (loss) | 9901 | €5,826 | €4,399 | -€1,427 | -24.5% |
| Financial income | 75/76B | €93 | €0 | -€93 | -100.0% |
| Recurring financial income | 75 | €93 | €0 | -€93 | -100.0% |
| Financial charges | 65/66B | €1,535 | €1,212 | -€322 | -21.0% |
| Recurring financial charges | 65 | €1,535 | €1,212 | -€322 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €4,385 | €3,186 | -€1,198 | -27.3% |
| Income taxes | 67/77 | €540 | €344 | -€197 | -36.4% |
| Profit (loss) for the period | 9904 | €3,844 | €2,843 | -€1,002 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,844 | €2,843 | -€1,002 | -26.1% |
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 11 October 2026 via checked.be.