PRECISION CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Receivables within one year -€50,811
down €50,811 (-65.7%), from €77,374 to €26,563
of which Other amounts receivable: -€42,410
- Financial fixed assets -€15,000
no longer reported in 2025 (was €15,000)
- Cash +€6,114
up €6,114 (+40.4%), from €15,125 to €21,240
mainly Receivables within one year (+€50,811) and Investment in fixed assets (net) (+€13,802)
- Deferred charges and accrued income -€1,302
down €1,302 (-76.5%), from €1,701 to €399
- Trade debts -€30,915
down €30,915 (-87.1%), from €35,490 to €4,574
- Other debts -€21,250
no longer reported in 2025 (was €21,250)
- Profit (loss) carried forward -€13,598
down €13,598 (-41.0%), from €33,199 to €19,602
- Tax, wage and social debts +€5,597
up €5,597 (+57.1%), from €9,801 to €15,398
of which Taxes: +€4,849
- Write-downs +€15,000
new in 2025: €15,000
- Taxes -€4,297
down €4,297 (-45.4%), from €9,473 to €5,177
- Financial charges +€2,242
up €2,242 (+103.3%), from €2,169 to €4,411
- Financial income -€318
down €318 (-11.7%), from €2,713 to €2,394
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 | €109,201 | €49,035 | -€60,166 | -55.1% |
| Fixed assets | 21/28 | €15,000 | €833 | -€14,167 | -94.4% |
| Tangible fixed assets | 22/27 | - | €833 | +€833 | |
| Plant, machinery and equipment | 23 | - | €833 | +€833 | |
| Financial fixed assets | 28 | €15,000 | - | -€15,000 | |
| Current assets | 29/58 | €94,201 | €48,202 | -€45,999 | -48.8% |
| Amounts receivable within one year | 40/41 | €77,374 | €26,563 | -€50,811 | -65.7% |
| Trade receivables | 40 | €12,643 | €4,242 | -€8,401 | -66.4% |
| Other amounts receivable | 41 | €64,731 | €22,321 | -€42,410 | -65.5% |
| Cash at bank and in hand | 54/58 | €15,125 | €21,240 | +€6,114 | +40.4% |
| Deferred charges and accrued income | 490/1 | €1,701 | €399 | -€1,302 | -76.5% |
| Total equity and liabilities | 10/49 | €109,201 | €49,035 | -€60,166 | -55.1% |
| Equity | 10/15 | €42,660 | €29,063 | -€13,598 | -31.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,961 | €6,961 | = | 0.0% |
| Distributable reserves | 133 | €6,961 | €6,961 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,199 | €19,602 | -€13,598 | -41.0% |
| Amounts payable | 17/49 | €66,541 | €19,973 | -€46,568 | -70.0% |
| Amounts payable within one year | 42/48 | €66,541 | €19,973 | -€46,568 | -70.0% |
| Trade debts | 44 | €35,490 | €4,574 | -€30,915 | -87.1% |
| Suppliers | 440/4 | €35,490 | €4,574 | -€30,915 | -87.1% |
| Taxes, remuneration and social security | 45 | €9,801 | €15,398 | +€5,597 | +57.1% |
| Taxes | 450/3 | €9,801 | €14,650 | +€4,849 | +49.5% |
| Remuneration and social security | 454/9 | - | €748 | +€748 | |
| Other amounts payable | 47/48 | €21,250 | - | -€21,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €366 | +€70 | +23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €322 | €287 | -€35 | -10.9% |
| Gross operating margin | 9900 | €30,383 | €30,498 | +€115 | +0.4% |
| Operating profit (loss) | 9901 | €29,765 | €14,845 | -€14,920 | -50.1% |
| Financial income | 75/76B | €2,713 | €2,394 | -€318 | -11.7% |
| Recurring financial income | 75 | €2,713 | €2,394 | -€318 | -11.7% |
| Financial charges | 65/66B | €2,169 | €4,411 | +€2,242 | +103.3% |
| Recurring financial charges | 65 | €2,169 | €4,411 | +€2,242 | +103.3% |
| Profit (loss) for the period before taxes | 9903 | €30,309 | €12,829 | -€17,480 | -57.7% |
| Income taxes | 67/77 | €9,473 | €5,177 | -€4,297 | -45.4% |
| Profit (loss) for the period | 9904 | €20,836 | €7,652 | -€13,183 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,836 | €7,652 | -€13,183 | -63.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.