PRECISION BOIS: 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.
PRECISION BOIS
Largest movements
- Receivables within one year +€40,914
up €40,914 (+40.2%), from €101,890 to €142,805
of which Trade receivables: +€31,050
- Tangible fixed assets +€29,929
up €29,929 (+8.5%), from €350,319 to €380,248
of which Furniture and vehicles: +€31,436
- Deferred charges and accrued income +€11,672
up €11,672 (+73.3%), from €15,924 to €27,596
- Advances received -€100,072
no longer reported in 2025 (was €100,072)
- Profit (loss) carried forward +€93,878
up €93,878 (+443%), from €21,188 to €115,066
- Tax, wage and social debts +€42,726
up €42,726 (+146%), from €29,257 to €71,983
of which Remuneration and social security: +€26,264
- Accrued charges and deferred income +€16,318
new in 2025: €16,318
- Current portion of long-term debt +€10,612
up €10,612 (+31.7%), from €33,450 to €44,062
- Gross operating margin +€259,367
up €259,367 (+90.9%), from €285,317 to €544,683
- Staff costs +€167,275
up €167,275 (+90.7%), from €184,464 to €351,738
- Taxes +€20,728
up €20,728 (+259%), from €8,001 to €28,729
- Depreciation +€12,820
up €12,820 (+31.1%), from €41,182 to €54,002
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 | €523,918 | €603,665 | +€79,747 | +15.2% |
| Fixed assets | 21/28 | €350,319 | €380,248 | +€29,929 | +8.5% |
| Tangible fixed assets | 22/27 | €350,319 | €380,248 | +€29,929 | +8.5% |
| Plant, machinery and equipment | 23 | €348,518 | €347,011 | -€1,507 | -0.4% |
| Furniture and vehicles | 24 | €1,801 | €33,237 | +€31,436 | +1,746% |
| Current assets | 29/58 | €173,599 | €223,417 | +€49,818 | +28.7% |
| Stocks and contracts in progress | 3 | €20,119 | €19,291 | -€828 | -4.1% |
| Stocks | 30/36 | €20,119 | €19,291 | -€828 | -4.1% |
| Amounts receivable within one year | 40/41 | €101,890 | €142,805 | +€40,914 | +40.2% |
| Trade receivables | 40 | €93,773 | €124,823 | +€31,050 | +33.1% |
| Other amounts receivable | 41 | €8,117 | €17,982 | +€9,865 | +122% |
| Cash at bank and in hand | 54/58 | €35,666 | €33,725 | -€1,941 | -5.4% |
| Deferred charges and accrued income | 490/1 | €15,924 | €27,596 | +€11,672 | +73.3% |
| Total equity and liabilities | 10/49 | €523,918 | €603,665 | +€79,747 | +15.2% |
| Equity | 10/15 | €31,188 | €125,066 | +€93,878 | +301% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,188 | €115,066 | +€93,878 | +443% |
| Amounts payable | 17/49 | €492,730 | €478,599 | -€14,131 | -2.9% |
| Amounts payable after more than one year | 17 | €301,464 | €311,894 | +€10,430 | +3.5% |
| Financial debts | 170/4 | €301,464 | €311,894 | +€10,430 | +3.5% |
| Amounts payable within one year | 42/48 | €191,266 | €150,387 | -€40,879 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €33,450 | €44,062 | +€10,612 | +31.7% |
| Trade debts | 44 | €28,345 | €31,350 | +€3,005 | +10.6% |
| Suppliers | 440/4 | €28,345 | €31,350 | +€3,005 | +10.6% |
| Advances received on contracts in progress | 46 | €100,072 | - | -€100,072 | |
| Taxes, remuneration and social security | 45 | €29,257 | €71,983 | +€42,726 | +146% |
| Taxes | 450/3 | €12,267 | €28,729 | +€16,462 | +134% |
| Remuneration and social security | 454/9 | €16,990 | €43,254 | +€26,264 | +155% |
| Other amounts payable | 47/48 | €142 | €2,992 | +€2,850 | +2,004% |
| Accrued charges and deferred income | 492/3 | - | €16,318 | +€16,318 | |
| Remuneration, social security and pensions | 62 | €184,464 | €351,738 | +€167,275 | +90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,182 | €54,002 | +€12,820 | +31.1% |
| Other operating charges | 640/8 | €642 | €847 | +€204 | +31.8% |
| Gross operating margin | 9900 | €285,317 | €544,683 | +€259,367 | +90.9% |
| Operating profit (loss) | 9901 | €59,028 | €138,096 | +€79,068 | +134% |
| Financial income | 75/76B | €1,828 | €242 | -€1,586 | -86.8% |
| Recurring financial income | 75 | €1,828 | €242 | -€1,586 | -86.8% |
| Financial charges | 65/66B | €20,425 | €15,731 | -€4,694 | -23.0% |
| Recurring financial charges | 65 | €20,425 | €15,731 | -€4,694 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €40,431 | €122,608 | +€82,176 | +203% |
| Income taxes | 67/77 | €8,001 | €28,729 | +€20,728 | +259% |
| Profit (loss) for the period | 9904 | €32,430 | €93,878 | +€61,448 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €32,430 | €93,878 | +€61,448 | +189% |
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 16 October 2026 via checked.be.