PRECISO: 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.
PRECISO
Largest movements
- Receivables within one year +€20,903
up €20,903 (+16.3%), from €128,172 to €149,075
of which Other amounts receivable: +€17,625
- Current investments -€8,242
down €8,242 (-45.6%), from €18,077 to €9,835
- Reserves +€14,300
up €14,300 (+12.1%), from €117,930 to €132,230
of which Distributable reserves: +€14,300
- Other debts -€3,750
no longer reported in 2025 (was €3,750)
- Gross operating margin -€3,282
down €3,282 (-14.1%), from €23,317 to €20,035
- Taxes -€1,857
down €1,857 (-17.6%), from €10,534 to €8,677
- Financial income +€755
up €755 (+14.9%), from €5,080 to €5,835
- Financial charges +€241
up €241 (+62.4%), from €386 to €627
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 | €149,793 | €162,307 | +€12,514 | +8.4% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €147,793 | €160,307 | +€12,514 | +8.5% |
| Amounts receivable within one year | 40/41 | €128,172 | €149,075 | +€20,903 | +16.3% |
| Trade receivables | 40 | €16,303 | €19,582 | +€3,278 | +20.1% |
| Other amounts receivable | 41 | €111,869 | €129,493 | +€17,625 | +15.8% |
| Current investments | 50/53 | €18,077 | €9,835 | -€8,242 | -45.6% |
| Cash at bank and in hand | 54/58 | €1,355 | €1,397 | +€43 | +3.1% |
| Deferred charges and accrued income | 490/1 | €190 | - | -€190 | |
| Total equity and liabilities | 10/49 | €149,793 | €162,307 | +€12,514 | +8.4% |
| Equity | 10/15 | €137,094 | €152,999 | +€15,905 | +11.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €117,930 | €132,230 | +€14,300 | +12.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €116,075 | €130,375 | +€14,300 | +12.3% |
| Profit (loss) carried forward | 14 | €614 | €2,219 | +€1,605 | +262% |
| Amounts payable | 17/49 | €12,699 | €9,308 | -€3,391 | -26.7% |
| Amounts payable within one year | 42/48 | €12,699 | €9,240 | -€3,459 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €538 | - | -€538 | |
| Suppliers | 440/4 | €538 | - | -€538 | |
| Taxes, remuneration and social security | 45 | €6,411 | €7,240 | +€828 | +12.9% |
| Taxes | 450/3 | €6,411 | €7,240 | +€828 | +12.9% |
| Other amounts payable | 47/48 | €3,750 | - | -€3,750 | |
| Accrued charges and deferred income | 492/3 | - | €68 | +€68 | |
| Other operating charges | 640/8 | €580 | €660 | +€80 | +13.8% |
| Gross operating margin | 9900 | €23,317 | €20,035 | -€3,282 | -14.1% |
| Operating profit (loss) | 9901 | €22,736 | €19,374 | -€3,362 | -14.8% |
| Financial income | 75/76B | €5,080 | €5,835 | +€755 | +14.9% |
| Recurring financial income | 75 | €5,080 | €5,835 | +€755 | +14.9% |
| Financial charges | 65/66B | €386 | €627 | +€241 | +62.4% |
| Recurring financial charges | 65 | €386 | €627 | +€241 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | €27,430 | €24,582 | -€2,848 | -10.4% |
| Income taxes | 67/77 | €10,534 | €8,677 | -€1,857 | -17.6% |
| Profit (loss) for the period | 9904 | €16,896 | €15,905 | -€991 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,896 | €15,905 | -€991 | -5.9% |
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 24 October 2026 via checked.be.