PRECIMOTION: 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.
PRECIMOTION
Largest movements
- Receivables within one year -€14,211
down €14,211 (-86.1%), from €16,506 to €2,295
of which Trade receivables: -€9,373
- Tangible fixed assets -€6,932
down €6,932 (-52.8%), from €13,124 to €6,192
- Intangible fixed assets -€3,803
down €3,803 (-65.6%), from €5,800 to €1,997
- Deferred charges and accrued income -€1,427
no longer reported in 2025 (was €1,427)
- Profit (loss) carried forward -€25,769
down €25,769 (-11.3%), from -€228,798 to -€254,568
- Debts after one year -€2,364
down €2,364 (-2.1%), from €113,364 to €111,000
of which Financial debts: -€2,364
- Other debts +€1,165
up €1,165 (+1.6%), from €70,770 to €71,935
- Accrued charges and deferred income -€957
no longer reported in 2025 (was €957)
- Short-term financial debts +€801
new in 2025: €801
- Financial charges -€11,260
down €11,260 (-91.9%), from €12,254 to €994
of which Non-recurring financial charges: -€11,145
- Gross operating margin +€3,960
up €3,960 (+1882.4%), from €210 to €4,171
- Other operating charges -€140
down €140 (-13.1%), from €1,068 to €928
- Financial income +€52
up €52 (+13.1%), from €397 to €449
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 | €75,522 | €48,242 | -€27,280 | -36.1% |
| Fixed assets | 21/28 | €19,029 | €8,189 | -€10,839 | -57.0% |
| Intangible fixed assets | 21 | €5,800 | €1,997 | -€3,803 | -65.6% |
| Tangible fixed assets | 22/27 | €13,124 | €6,192 | -€6,932 | -52.8% |
| Furniture and vehicles | 24 | €13,124 | €6,192 | -€6,932 | -52.8% |
| Financial fixed assets | 28 | €104 | - | -€104 | |
| Current assets | 29/58 | €56,493 | €40,052 | -€16,441 | -29.1% |
| Stocks and contracts in progress | 3 | €446 | - | -€446 | |
| Stocks | 30/36 | €446 | - | -€446 | |
| Amounts receivable within one year | 40/41 | €16,506 | €2,295 | -€14,211 | -86.1% |
| Trade receivables | 40 | €11,501 | €2,128 | -€9,373 | -81.5% |
| Other amounts receivable | 41 | €5,005 | €167 | -€4,838 | -96.7% |
| Current investments | 50/53 | €37,772 | €37,374 | -€398 | -1.1% |
| Cash at bank and in hand | 54/58 | €343 | €384 | +€41 | +12.0% |
| Deferred charges and accrued income | 490/1 | €1,427 | - | -€1,427 | |
| Total equity and liabilities | 10/49 | €75,522 | €48,242 | -€27,280 | -36.1% |
| Equity | 10/15 | -€110,590 | -€136,359 | -€25,769 | -23.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €18,208 | €18,208 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,276 | €4,276 | = | 0.0% |
| Legal reserve | 130 | €4,276 | €4,276 | = | 0.0% |
| Tax-exempt reserves | 132 | €86 | €86 | = | 0.0% |
| Distributable reserves | 133 | €13,846 | €13,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,798 | -€254,568 | -€25,769 | -11.3% |
| Amounts payable | 17/49 | €186,111 | €184,601 | -€1,511 | -0.8% |
| Amounts payable after more than one year | 17 | €113,364 | €111,000 | -€2,364 | -2.1% |
| Financial debts | 170/4 | €2,364 | - | -€2,364 | |
| Other amounts payable | 178/9 | €111,000 | €111,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,791 | €73,601 | +€1,810 | +2.5% |
| Financial debts | 43 | - | €801 | +€801 | |
| Credit institutions | 430/8 | - | €801 | +€801 | |
| Trade debts | 44 | €504 | €397 | -€107 | -21.3% |
| Suppliers | 440/4 | €504 | €397 | -€107 | -21.3% |
| Taxes, remuneration and social security | 45 | €516 | €468 | -€48 | -9.3% |
| Taxes | 450/3 | €516 | €468 | -€48 | -9.3% |
| Other amounts payable | 47/48 | €70,770 | €71,935 | +€1,165 | +1.6% |
| Accrued charges and deferred income | 492/3 | €957 | - | -€957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,735 | €10,735 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1 | +€1 | |
| Other operating charges | 640/8 | €1,068 | €928 | -€140 | -13.1% |
| Non-recurring operating charges | 66A | - | €17,426 | +€17,426 | |
| Gross operating margin | 9900 | €210 | €4,171 | +€3,960 | +1882.4% |
| Operating profit (loss) | 9901 | -€11,592 | -€24,920 | -€13,327 | -115.0% |
| Financial income | 75/76B | €397 | €449 | +€52 | +13.1% |
| Recurring financial income | 75 | €397 | €449 | +€52 | +13.1% |
| Financial charges | 65/66B | €12,254 | €994 | -€11,260 | -91.9% |
| Recurring financial charges | 65 | €469 | €354 | -€115 | -24.6% |
| Non-recurring financial charges | 66B | €11,785 | €640 | -€11,145 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,449 | -€25,465 | -€2,015 | -8.6% |
| Income taxes | 67/77 | €278 | €305 | +€27 | +9.8% |
| Profit (loss) for the period | 9904 | -€23,727 | -€25,769 | -€2,042 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,727 | -€25,769 | -€2,042 | -8.6% |
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 8 October 2026 via checked.be.