PRECIS SERVICE: 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.
PRECIS SERVICE
Largest movements
- Cash +€7,687
up €7,687 (+15.1%), from €50,966 to €58,653
mainly Receivables within one year (+€6,659) and Net result for the year (+€3,112)
- Receivables within one year -€6,659
no longer reported in 2025 (was €6,659)
of which Trade receivables: -€6,655
- Profit (loss) carried forward +€3,112
up €3,112 (+14.8%), from €21,082 to €24,194
- Trade debts -€1,637
down €1,637 (-26.3%), from €6,226 to €4,589
- Gross operating margin +€3,209
up €3,209 (+293%), from €1,096 to €4,305
- Taxes +€692
up €692 (+295%), from €235 to €927
- Other operating charges +€220
new in 2025: €220
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 | €57,891 | €59,277 | +€1,386 | +2.4% |
| Fixed assets | 21/28 | €129 | - | -€129 | |
| Financial fixed assets | 28 | €129 | - | -€129 | |
| Current assets | 29/58 | €57,762 | €59,277 | +€1,514 | +2.6% |
| Amounts receivable within one year | 40/41 | €6,659 | - | -€6,659 | |
| Trade receivables | 40 | €6,655 | - | -€6,655 | |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €50,966 | €58,653 | +€7,687 | +15.1% |
| Deferred charges and accrued income | 490/1 | €137 | €624 | +€487 | +355% |
| Total equity and liabilities | 10/49 | €57,891 | €59,277 | +€1,386 | +2.4% |
| Equity | 10/15 | €46,697 | €49,809 | +€3,112 | +6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,215 | €13,215 | = | 0.0% |
| Distributable reserves | 133 | €13,215 | €13,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,082 | €24,194 | +€3,112 | +14.8% |
| Amounts payable | 17/49 | €11,194 | €9,468 | -€1,727 | -15.4% |
| Amounts payable within one year | 42/48 | €11,194 | €9,468 | -€1,727 | -15.4% |
| Trade debts | 44 | €6,226 | €4,589 | -€1,637 | -26.3% |
| Suppliers | 440/4 | €6,226 | €4,589 | -€1,637 | -26.3% |
| Taxes, remuneration and social security | 45 | €4,969 | €4,879 | -€90 | -1.8% |
| Taxes | 450/3 | €3,008 | €2,905 | -€103 | -3.4% |
| Remuneration and social security | 454/9 | €1,961 | €1,974 | +€13 | +0.7% |
| Other operating charges | 640/8 | - | €220 | +€220 | |
| Gross operating margin | 9900 | €1,096 | €4,305 | +€3,209 | +293% |
| Operating profit (loss) | 9901 | €1,096 | €4,085 | +€2,989 | +273% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,050 | €4,040 | +€2,989 | +285% |
| Income taxes | 67/77 | €235 | €927 | +€692 | +295% |
| Profit (loss) for the period | 9904 | €815 | €3,112 | +€2,297 | +282% |
| Profit (loss) for the period to be appropriated | 9905 | €815 | €3,112 | +€2,297 | +282% |
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 29 October 2026 via checked.be.