PRECISION BALL GROUP: 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.
What changed
PRECISION BALL GROUP
NACE 46.900, Non-specialised wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.9m
2024 · €2.1m-€283,327
Equity
€19.5m
2024 · €17.7m+€1.9m
Cash
€2.5m
2024 · €127,021+€2.4m
Balance sheet total
€20.8m
2024 · €17.7m+€3.1m
Largest movements
Assets
- Cash +€2.4m
up €2.4m (+1,866%), from €127,021 to €2.5m
mainly Net result for the year (+€1.9m) and Other debts (+€1.2m)
- Financial fixed assets +€1.0m
up €1.0m (+5.8%), from €17.2m to €18.2m
- Receivables within one year -€242,798
down €242,798 (-70.9%), from €342,273 to €99,475
of which Trade receivables: -€324,242
Equity and liabilities
- Profit (loss) carried forward +€1.8m
up €1.8m (+3,018%), from €58,356 to €1.8m
- Other debts +€1.2m
up €1.2m, from €0 to €1.2m
Income statement
- Other operating income -€269,804
down €269,804 (-57.2%), from €471,696 to €201,891
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.
Result 2024
€2.1m
Other operating charges
-€2,041
Other operating items
-€314,207
Financial income
+€452
Financial charges
-€61,475
Taxes
+€93,945
Result 2025
€1.9m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3.4m
Investment
-€1.0m
Financing
€0
Cash 2024
€127,021
From operations (derived)
+€3.4m
Net result for the year
+€1.9m
Receivables within one year
+€242,798
Trade debts
+€51,896
Other debts
+€1.2m
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Cash 2025
€2.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,655,374 | €20,787,772 | +€3.1m | +17.7% |
| Fixed assets | 21/28 | €17,186,080 | €18,190,550 | +€1.0m | +5.8% |
| Financial fixed assets | 28 | €17,186,080 | €18,190,550 | +€1.0m | +5.8% |
| Affiliated companies | 280/1 | €17,186,080 | €18,190,550 | +€1.0m | +5.8% |
| Participating interests | 280 | €17,186,080 | €18,164,218 | +€978,139 | +5.7% |
| Amounts receivable | 281 | - | €26,332 | +€26,332 | |
| Current assets | 29/58 | €469,295 | €2,597,222 | +€2.1m | +453% |
| Amounts receivable within one year | 40/41 | €342,273 | €99,475 | -€242,798 | -70.9% |
| Trade receivables | 40 | €324,242 | €0 | -€324,242 | -100% |
| Other amounts receivable | 41 | €18,031 | €99,475 | +€81,444 | +452% |
| Cash at bank and in hand | 54/58 | €127,021 | €2,497,747 | +€2.4m | +1,866% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €17,655,374 | €20,787,772 | +€3.1m | +17.7% |
| Equity | 10/15 | €17,655,374 | €19,509,526 | +€1.9m | +10.5% |
| Contributions | 10/11 | €17,186,053 | €17,186,053 | = | 0.0% |
| Capital | 10 | €17,186,053 | €17,186,053 | = | 0.0% |
| Issued capital | 100 | €17,186,053 | €17,186,053 | = | 0.0% |
| Reserves | 13 | €410,965 | €503,673 | +€92,708 | +22.6% |
| Non-distributable reserves | 130/1 | €360,445 | €453,153 | +€92,708 | +25.7% |
| Legal reserve | 130 | €360,445 | €453,153 | +€92,708 | +25.7% |
| Tax-exempt reserves | 132 | €50,520 | - | -€50,520 | |
| Distributable reserves | 133 | - | €50,520 | +€50,520 | |
| Profit (loss) carried forward | 14 | €58,356 | €1,819,800 | +€1.8m | +3,018% |
| Amounts payable | 17/49 | €0 | €1,278,246 | +€1.3m | |
| Amounts payable within one year | 42/48 | €0 | €1,278,246 | +€1.3m | |
| Trade debts | 44 | €0 | €51,896 | +€51,896 | |
| Suppliers | 440/4 | €0 | €51,896 | +€51,896 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €1,226,350 | +€1.2m | |
| Operating income | 70/76A | €471,696 | €201,891 | -€269,804 | -57.2% |
| Other operating income | 74 | €471,696 | €201,891 | -€269,804 | -57.2% |
| Operating charges | 60/66A | €287,917 | €334,361 | +€46,444 | +16.1% |
| Services and other goods | 61 | €287,917 | €332,320 | +€44,403 | +15.4% |
| Other operating charges | 640/8 | - | €2,041 | +€2,041 | |
| Operating profit (loss) | 9901 | €183,779 | -€132,469 | -€316,248 | |
| Financial income | 75/76B | €2,001,229 | €2,001,681 | +€452 | 0.0% |
| Recurring financial income | 75 | €2,001,229 | €2,001,681 | +€452 | 0.0% |
| Income from financial fixed assets | 750 | €2,000,000 | €2,000,431 | +€431 | 0.0% |
| Income from current assets | 751 | €1,229 | €1,251 | +€21 | +1.7% |
| Other financial income | 752/9 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,699 | €63,174 | +€61,475 | +3,618% |
| Recurring financial charges | 65 | €1,699 | €63,174 | +€61,475 | +3,618% |
| Debt charges | 650 | - | €30,027 | +€30,027 | |
| Other financial charges | 652/9 | €1,699 | €33,147 | +€31,448 | +1,851% |
| Profit (loss) for the period before taxes | 9903 | €2,183,309 | €1,806,038 | -€377,272 | -17.3% |
| Income taxes | 67/77 | €45,831 | -€48,114 | -€93,945 | |
| Taxes | 670/3 | €45,831 | €40,376 | -€5,454 | -11.9% |
| Tax adjustments and reversals of tax provisions | 77 | - | €88,491 | +€88,491 | |
| Profit (loss) for the period | 9904 | €2,137,478 | €1,854,152 | -€283,327 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,137,478 | €1,854,152 | -€283,327 | -13.3% |
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 13 October 2026 via checked.be.