PRECIOSA: 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.
PRECIOSA
Largest movements
- Cash +€41,436
up €41,436 (+38.0%), from €109,103 to €150,539
mainly Net result for the year (+€42,076) and Other debts (+€21,941)
- Current investments +€17,957
up €17,957 (+59.8%), from €30,004 to €47,961
- Receivables within one year +€9,535
up €9,535 (+1,555%), from €613 to €10,148
of which Trade receivables: +€9,262
- Deferred charges and accrued income -€2,900
down €2,900 (-79.7%), from €3,638 to €738
- Reserves +€42,076
up €42,076 (+50.7%), from €83,022 to €125,098
- Other debts +€21,941
up €21,941 (+101%), from €21,698 to €43,639
- Trade debts +€2,901
up €2,901 (+197%), from €1,475 to €4,376
- Taxes +€9,597
up €9,597 (+61.5%), from €15,600 to €25,197
- Financial income +€7,062
up €7,062 (+2,806%), from €252 to €7,313
- Gross operating margin +€4,755
up €4,755 (+5.1%), from €93,011 to €97,767
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 | €164,042 | €232,066 | +€68,025 | +41.5% |
| Fixed assets | 21/28 | €1,445 | €1,445 | = | 0.0% |
| Financial fixed assets | 28 | €1,445 | €1,445 | = | 0.0% |
| Current assets | 29/58 | €162,596 | €230,621 | +€68,025 | +41.8% |
| Stocks and contracts in progress | 3 | €19,239 | €21,236 | +€1,997 | +10.4% |
| Stocks | 30/36 | €19,239 | €21,236 | +€1,997 | +10.4% |
| Amounts receivable within one year | 40/41 | €613 | €10,148 | +€9,535 | +1,555% |
| Trade receivables | 40 | €613 | €9,875 | +€9,262 | +1,511% |
| Other amounts receivable | 41 | €0 | €273 | +€273 | |
| Current investments | 50/53 | €30,004 | €47,961 | +€17,957 | +59.8% |
| Cash at bank and in hand | 54/58 | €109,103 | €150,539 | +€41,436 | +38.0% |
| Deferred charges and accrued income | 490/1 | €3,638 | €738 | -€2,900 | -79.7% |
| Total equity and liabilities | 10/49 | €164,042 | €232,066 | +€68,025 | +41.5% |
| Equity | 10/15 | €128,708 | €170,785 | +€42,076 | +32.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €83,022 | €125,098 | +€42,076 | +50.7% |
| Distributable reserves | 133 | €83,022 | €125,098 | +€42,076 | +50.7% |
| Profit (loss) carried forward | 14 | €27,136 | €27,136 | = | 0.0% |
| Amounts payable | 17/49 | €35,333 | €61,281 | +€25,948 | +73.4% |
| Amounts payable within one year | 42/48 | €33,890 | €59,838 | +€25,948 | +76.6% |
| Trade debts | 44 | €1,475 | €4,376 | +€2,901 | +197% |
| Suppliers | 440/4 | €1,475 | €4,376 | +€2,901 | +197% |
| Taxes, remuneration and social security | 45 | €10,717 | €11,823 | +€1,106 | +10.3% |
| Taxes | 450/3 | €8,554 | €7,704 | -€850 | -9.9% |
| Remuneration and social security | 454/9 | €2,163 | €4,119 | +€1,956 | +90.4% |
| Other amounts payable | 47/48 | €21,698 | €43,639 | +€21,941 | +101% |
| Accrued charges and deferred income | 492/3 | €1,443 | €1,443 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €31,426 | €31,406 | -€21 | -0.1% |
| Other operating charges | 640/8 | €974 | €1,201 | +€227 | +23.3% |
| Gross operating margin | 9900 | €93,011 | €97,767 | +€4,755 | +5.1% |
| Operating profit (loss) | 9901 | €60,611 | €65,160 | +€4,549 | +7.5% |
| Financial income | 75/76B | €252 | €7,313 | +€7,062 | +2,806% |
| Recurring financial income | 75 | €252 | €7,313 | +€7,062 | +2,806% |
| Financial charges | 65/66B | €6,026 | €5,200 | -€825 | -13.7% |
| Recurring financial charges | 65 | €6,026 | €5,200 | -€825 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €54,837 | €67,273 | +€12,436 | +22.7% |
| Income taxes | 67/77 | €15,600 | €25,197 | +€9,597 | +61.5% |
| Profit (loss) for the period | 9904 | €39,238 | €42,076 | +€2,839 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,238 | €42,076 | +€2,839 | +7.2% |
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 27 October 2026 via checked.be.