PRECISBAT: 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.
PRECISBAT
Largest movements
- Receivables within one year -€62,473
down €62,473 (-80.0%), from €78,070 to €15,597
of which Trade receivables: -€61,601
- Tangible fixed assets -€22,666
down €22,666 (-39.6%), from €57,200 to €34,535
of which Furniture and vehicles: -€22,429
- Stocks and contracts -€12,410
no longer reported in 2025 (was €12,410)
- Cash +€5,335
up €5,335 (+34.8%), from €15,311 to €20,646
mainly Receivables within one year (+€62,473) and Depreciation (+€20,560)
- Reserves -€46,705
down €46,705 (-78.0%), from €59,913 to €13,208
of which Distributable reserves: -€46,705
- Other debts -€19,294
no longer reported in 2025 (was €19,294)
- Trade debts -€15,212
down €15,212 (-66.3%), from €22,959 to €7,747
- Debts after one year -€14,753
down €14,753 (-74.5%), from €19,798 to €5,045
- Tax, wage and social debts +€2,899
up €2,899 (+92.8%), from €3,125 to €6,024
- Gross operating margin -€55,398
down €55,398, from €40,745 to -€14,653
- Depreciation -€3,714
down €3,714 (-15.3%), from €24,274 to €20,560
- Financial charges -€2,937
down €2,937 (-61.3%), from €4,791 to €1,854
- Taxes -€2,394
down €2,394 (-77.6%), from €3,086 to €692
- Other operating charges -€630
down €630 (-39.3%), from €1,603 to €972
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 | €162,991 | €70,777 | -€92,214 | -56.6% |
| Fixed assets | 21/28 | €57,200 | €34,535 | -€22,666 | -39.6% |
| Tangible fixed assets | 22/27 | €57,200 | €34,535 | -€22,666 | -39.6% |
| Plant, machinery and equipment | 23 | €474 | €237 | -€237 | -50.0% |
| Furniture and vehicles | 24 | €56,727 | €34,298 | -€22,429 | -39.5% |
| Current assets | 29/58 | €105,791 | €36,242 | -€69,548 | -65.7% |
| Stocks and contracts in progress | 3 | €12,410 | - | -€12,410 | |
| Stocks | 30/36 | €12,410 | - | -€12,410 | |
| Amounts receivable within one year | 40/41 | €78,070 | €15,597 | -€62,473 | -80.0% |
| Trade receivables | 40 | €71,281 | €9,680 | -€61,601 | -86.4% |
| Other amounts receivable | 41 | €6,789 | €5,917 | -€872 | -12.8% |
| Cash at bank and in hand | 54/58 | €15,311 | €20,646 | +€5,335 | +34.8% |
| Total equity and liabilities | 10/49 | €162,991 | €70,777 | -€92,214 | -56.6% |
| Equity | 10/15 | €83,913 | €37,208 | -€46,705 | -55.7% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €59,913 | €13,208 | -€46,705 | -78.0% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €57,513 | €10,808 | -€46,705 | -81.2% |
| Amounts payable | 17/49 | €79,078 | €33,569 | -€45,509 | -57.5% |
| Amounts payable after more than one year | 17 | €19,798 | €5,045 | -€14,753 | -74.5% |
| Financial debts | 170/4 | €19,798 | €5,045 | -€14,753 | -74.5% |
| Amounts payable within one year | 42/48 | €59,280 | €28,525 | -€30,755 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €13,902 | €14,753 | +€851 | +6.1% |
| Trade debts | 44 | €22,959 | €7,747 | -€15,212 | -66.3% |
| Suppliers | 440/4 | €22,959 | €7,747 | -€15,212 | -66.3% |
| Taxes, remuneration and social security | 45 | €3,125 | €6,024 | +€2,899 | +92.8% |
| Taxes | 450/3 | €3,125 | €6,024 | +€2,899 | +92.8% |
| Other amounts payable | 47/48 | €19,294 | - | -€19,294 | |
| Non-recurring operating income | 76A | €28,677 | €14,215 | -€14,462 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,274 | €20,560 | -€3,714 | -15.3% |
| Other operating charges | 640/8 | €1,603 | €972 | -€630 | -39.3% |
| Non-recurring operating charges | 66A | - | €7,973 | +€7,973 | |
| Gross operating margin | 9900 | €40,745 | -€14,653 | -€55,398 | |
| Operating profit (loss) | 9901 | €14,869 | -€44,159 | -€59,027 | |
| Financial income | 75/76B | €372 | €0 | -€372 | -100.0% |
| Recurring financial income | 75 | €372 | €0 | -€372 | -100.0% |
| Financial charges | 65/66B | €4,791 | €1,854 | -€2,937 | -61.3% |
| Recurring financial charges | 65 | €4,791 | €1,854 | -€2,937 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €10,450 | -€46,013 | -€56,462 | |
| Income taxes | 67/77 | €3,086 | €692 | -€2,394 | -77.6% |
| Profit (loss) for the period | 9904 | €7,364 | -€46,705 | -€54,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,364 | -€46,705 | -€54,069 |
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 11 October 2026 via checked.be.