PRECIEZO: 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.
PRECIEZO
Largest movements
- Receivables after one year -€214,789
no longer reported in 2025 (was €214,789)
- Cash +€15,499
up €15,499 (+19.4%), from €79,740 to €95,239
mainly Receivables after one year (+€214,789) and Net result for the year (+€122,776)
- Receivables within one year +€4,998
up €4,998 (+11.8%), from €42,231 to €47,229
of which Other amounts receivable: +€13,979
- Profit (loss) carried forward -€144,892
down €144,892 (-100%), from €144,892 to €0
- Reserves -€75,000
down €75,000 (-62.5%), from €120,000 to €45,000
- Other debts +€49,533
new in 2025: €49,533
- Trade debts -€29,057
down €29,057 (-90.3%), from €32,161 to €3,104
- Tax, wage and social debts +€6,017
up €6,017 (+13.2%), from €45,674 to €51,692
- Gross operating margin +€47,074
up €47,074 (+34.6%), from €136,220 to €183,294
- Other operating charges +€12,392
up €12,392 (+1,456%), from €851 to €13,243
- Taxes +€11,227
up €11,227 (+41.6%), from €27,000 to €38,227
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 | €344,728 | €151,330 | -€193,398 | -56.1% |
| Fixed assets | 21/28 | €7,762 | €7,013 | -€749 | -9.7% |
| Tangible fixed assets | 22/27 | €7,707 | €7,013 | -€694 | -9.0% |
| Plant, machinery and equipment | 23 | €6,296 | €751 | -€5,546 | -88.1% |
| Furniture and vehicles | 24 | €1,411 | €6,262 | +€4,851 | +344% |
| Financial fixed assets | 28 | €55 | - | -€55 | |
| Current assets | 29/58 | €336,966 | €144,317 | -€192,649 | -57.2% |
| Amounts receivable after more than one year | 29 | €214,789 | - | -€214,789 | |
| Trade receivables | 290 | €214,789 | - | -€214,789 | |
| Amounts receivable within one year | 40/41 | €42,231 | €47,229 | +€4,998 | +11.8% |
| Trade receivables | 40 | €39,907 | €30,926 | -€8,981 | -22.5% |
| Other amounts receivable | 41 | €2,324 | €16,303 | +€13,979 | +602% |
| Cash at bank and in hand | 54/58 | €79,740 | €95,239 | +€15,499 | +19.4% |
| Deferred charges and accrued income | 490/1 | €206 | €1,849 | +€1,643 | +799% |
| Total equity and liabilities | 10/49 | €344,728 | €151,330 | -€193,398 | -56.1% |
| Equity | 10/15 | €266,892 | €47,000 | -€219,892 | -82.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €45,000 | -€75,000 | -62.5% |
| Distributable reserves | 133 | €120,000 | €45,000 | -€75,000 | -62.5% |
| Profit (loss) carried forward | 14 | €144,892 | €0 | -€144,892 | -100% |
| Amounts payable | 17/49 | €77,836 | €104,330 | +€26,494 | +34.0% |
| Amounts payable within one year | 42/48 | €77,836 | €104,330 | +€26,494 | +34.0% |
| Trade debts | 44 | €32,161 | €3,104 | -€29,057 | -90.3% |
| Suppliers | 440/4 | €32,161 | €3,104 | -€29,057 | -90.3% |
| Taxes, remuneration and social security | 45 | €45,674 | €51,692 | +€6,017 | +13.2% |
| Taxes | 450/3 | €45,674 | €51,692 | +€6,017 | +13.2% |
| Other amounts payable | 47/48 | - | €49,533 | +€49,533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,025 | €7,573 | +€1,547 | +25.7% |
| Other operating charges | 640/8 | €851 | €13,243 | +€12,392 | +1,456% |
| Gross operating margin | 9900 | €136,220 | €183,294 | +€47,074 | +34.6% |
| Operating profit (loss) | 9901 | €129,344 | €162,478 | +€33,134 | +25.6% |
| Financial charges | 65/66B | €1,077 | €1,475 | +€398 | +37.0% |
| Recurring financial charges | 65 | €1,077 | €1,475 | +€398 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €128,267 | €161,003 | +€32,736 | +25.5% |
| Income taxes | 67/77 | €27,000 | €38,227 | +€11,227 | +41.6% |
| Profit (loss) for the period | 9904 | €101,267 | €122,776 | +€21,509 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,267 | €122,776 | +€21,509 | +21.2% |
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 17 October 2026 via checked.be.