PRECIMOTOR: 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.
PRECIMOTOR
Largest movements
- Tangible fixed assets -€8,588
down €8,588 (-23.9%), from €35,898 to €27,309
- Cash -€950
down €950 (-13.3%), from €7,169 to €6,219
mainly Net result for the year (-€13,045) and Debts after one year (-€4,338)
- Receivables within one year +€892
up €892 (+43.2%), from €2,064 to €2,956
of which Trade receivables: +€892
- Deferred charges and accrued income -€700
down €700 (-50.8%), from €1,379 to €679
- Profit (loss) carried forward -€13,045
down €13,045 (-25.2%), from -€51,673 to -€64,718
- Other debts +€6,577
up €6,577 (+126.9%), from €5,183 to €11,761
- Debts after one year -€4,338
down €4,338 (-6.6%), from €65,722 to €61,384
- Trade debts +€1,324
up €1,324 (+239.8%), from €552 to €1,876
- Tax, wage and social debts -€501
down €501 (-23.2%), from €2,164 to €1,662
- Gross operating margin -€12,558
down €12,558, from €11,311 to -€1,247
- Write-downs -€887
no longer reported in 2025 (was €887)
- Other operating charges -€427
down €427 (-35.3%), from €1,207 to €781
- Depreciation -€412
down €412 (-3.9%), from €10,500 to €10,088
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 | €46,509 | €37,164 | -€9,346 | -20.1% |
| Fixed assets | 21/28 | €35,898 | €27,309 | -€8,588 | -23.9% |
| Tangible fixed assets | 22/27 | €35,898 | €27,309 | -€8,588 | -23.9% |
| Plant, machinery and equipment | 23 | €35,898 | €27,309 | -€8,588 | -23.9% |
| Current assets | 29/58 | €10,612 | €9,854 | -€758 | -7.1% |
| Amounts receivable within one year | 40/41 | €2,064 | €2,956 | +€892 | +43.2% |
| Trade receivables | 40 | €1,037 | €1,929 | +€892 | +86.1% |
| Other amounts receivable | 41 | €1,028 | €1,028 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,169 | €6,219 | -€950 | -13.3% |
| Deferred charges and accrued income | 490/1 | €1,379 | €679 | -€700 | -50.8% |
| Total equity and liabilities | 10/49 | €46,509 | €37,164 | -€9,346 | -20.1% |
| Equity | 10/15 | -€31,673 | -€44,718 | -€13,045 | -41.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,673 | -€64,718 | -€13,045 | -25.2% |
| Amounts payable | 17/49 | €78,183 | €81,882 | +€3,699 | +4.7% |
| Amounts payable after more than one year | 17 | €65,722 | €61,384 | -€4,338 | -6.6% |
| Financial debts | 170/4 | €65,722 | €61,384 | -€4,338 | -6.6% |
| Amounts payable within one year | 42/48 | €12,461 | €20,498 | +€8,037 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €4,562 | €4,698 | +€137 | +3.0% |
| Trade debts | 44 | €552 | €1,876 | +€1,324 | +239.8% |
| Suppliers | 440/4 | €552 | €1,876 | +€1,324 | +239.8% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €2,164 | €1,662 | -€501 | -23.2% |
| Taxes | 450/3 | €2,164 | €1,662 | -€501 | -23.2% |
| Other amounts payable | 47/48 | €5,183 | €11,761 | +€6,577 | +126.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,500 | €10,088 | -€412 | -3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €887 | - | -€887 | |
| Other operating charges | 640/8 | €1,207 | €781 | -€427 | -35.3% |
| Gross operating margin | 9900 | €11,311 | -€1,247 | -€12,558 | |
| Operating profit (loss) | 9901 | -€1,282 | -€12,116 | -€10,833 | -844.7% |
| Financial income | 75/76B | €7 | €2 | -€5 | -75.1% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -75.1% |
| Financial charges | 65/66B | €934 | €931 | -€3 | -0.3% |
| Recurring financial charges | 65 | €934 | €931 | -€3 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,209 | -€13,045 | -€10,836 | -490.6% |
| Profit (loss) for the period | 9904 | -€2,209 | -€13,045 | -€10,836 | -490.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,209 | -€13,045 | -€10,836 | -490.6% |
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 6 October 2026 via checked.be.