PRECISION CUTTING SYSTEMS: 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 CUTTING SYSTEMS
Largest movements
- Receivables within one year +€49,375
up €49,375 (+34.2%), from €144,407 to €193,782
of which Other amounts receivable: +€40,615
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€25,865
up €25,865 (+74.9%), from €34,517 to €60,382
- Taxes +€12,595
new in 2025: €12,595
- Gross operating margin -€12,105
down €12,105 (-8.7%), from €139,910 to €127,805
- Financial charges +€5,095
up €5,095 (+8.8%), from €58,058 to €63,153
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 | €2,903,603 | €2,927,545 | +€23,941 | +0.8% |
| Fixed assets | 21/28 | €2,080,972 | €2,077,296 | -€3,676 | -0.2% |
| Tangible fixed assets | 22/27 | €2,033,926 | €2,030,250 | -€3,676 | -0.2% |
| Land and buildings | 22 | €2,018,616 | €2,018,616 | = | 0.0% |
| Other tangible fixed assets | 26 | €15,310 | €11,634 | -€3,676 | -24.0% |
| Financial fixed assets | 28 | €47,046 | €47,046 | = | 0.0% |
| Current assets | 29/58 | €822,631 | €850,249 | +€27,618 | +3.4% |
| Amounts receivable within one year | 40/41 | €144,407 | €193,782 | +€49,375 | +34.2% |
| Trade receivables | 40 | €11,121 | €19,881 | +€8,760 | +78.8% |
| Other amounts receivable | 41 | €133,286 | €173,901 | +€40,615 | +30.5% |
| Cash at bank and in hand | 54/58 | €671,055 | €645,570 | -€25,485 | -3.8% |
| Deferred charges and accrued income | 490/1 | €7,169 | €10,896 | +€3,727 | +52.0% |
| Total equity and liabilities | 10/49 | €2,903,603 | €2,927,545 | +€23,941 | +0.8% |
| Equity | 10/15 | €490,105 | €496,190 | +€6,085 | +1.2% |
| Contributions | 10/11 | €1,900,000 | €1,900,000 | = | 0.0% |
| Capital | 10 | €1,900,000 | €1,900,000 | = | 0.0% |
| Issued capital | 100 | €1,900,000 | €1,900,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,409,895 | -€1,403,810 | +€6,085 | +0.4% |
| Amounts payable | 17/49 | €2,413,498 | €2,431,354 | +€17,856 | +0.7% |
| Amounts payable after more than one year | 17 | €2,264,520 | €2,264,520 | = | 0.0% |
| Financial debts | 170/4 | €2,264,520 | €2,264,520 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,582 | €19,438 | +€17,856 | +1,129% |
| Trade debts | 44 | €672 | €18,528 | +€17,856 | +2,659% |
| Suppliers | 440/4 | €672 | €18,528 | +€17,856 | +2,659% |
| Other amounts payable | 47/48 | €910 | €910 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €147,396 | €147,396 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,676 | €3,676 | = | 0.0% |
| Other operating charges | 640/8 | €34,517 | €60,382 | +€25,865 | +74.9% |
| Gross operating margin | 9900 | €139,910 | €127,805 | -€12,105 | -8.7% |
| Operating profit (loss) | 9901 | €101,717 | €63,747 | -€37,970 | -37.3% |
| Financial income | 75/76B | €19,137 | €18,086 | -€1,051 | -5.5% |
| Recurring financial income | 75 | €19,137 | €18,086 | -€1,051 | -5.5% |
| Financial charges | 65/66B | €58,058 | €63,153 | +€5,095 | +8.8% |
| Recurring financial charges | 65 | €58,058 | €63,153 | +€5,095 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €62,797 | €18,680 | -€44,117 | -70.3% |
| Income taxes | 67/77 | - | €12,595 | +€12,595 | |
| Profit (loss) for the period | 9904 | €62,797 | €6,085 | -€56,712 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,797 | €6,085 | -€56,712 | -90.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.