PRECITOOL.be: 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.
What changed
PRECITOOL.be
NACE 46.140, Agents in the wholesale of industrial machinery, ships and aircraft
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€38,211
2024 · €3,276+€34,935
Equity
€146,644
2024 · €127,133+€19,511
Cash
€38,473
2024 · €43,118-€4,646
Balance sheet total
€1.2m
2024 · €1.3m-€115,864
Largest movements
Assets
- Receivables within one year -€102,442
down €102,442 (-14.0%), from €730,029 to €627,588
of which Trade receivables: -€98,550
Equity and liabilities
- Short-term financial debts -€147,999
down €147,999 (-52.9%), from €279,844 to €131,845
- Other debts +€19,590
new in 2025: €19,590
- Profit (loss) carried forward +€19,511
up €19,511 (+17.3%), from €112,873 to €132,384
- Debts after one year -€17,496
down €17,496 (-4.6%), from €380,801 to €363,305
Income statement
- Gross operating margin +€77,232
up €77,232 (+16.3%), from €473,469 to €550,701
- Staff costs +€38,789
up €38,789 (+10.3%), from €375,100 to €413,889
- Financial charges -€12,264
down €12,264 (-26.0%), from €47,081 to €34,817
- Taxes +€9,809
up €9,809 (+102.9%), from €9,532 to €19,341
- Financial income -€6,994
down €6,994 (-31.6%), from €22,126 to €15,131
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
€3,276
Gross operating margin
+€77,232
Staff costs
-€38,789
Depreciation
+€936
Other operating charges
+€96
Financial income
-€6,994
Financial charges
+€12,264
Taxes
-€9,809
Result 2025
€38,211
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.
From operations
+€221,533
Investment
-€47,567
Financing
-€178,612
Cash 2024
€43,118
From operations (derived)
+€221,533
Net result for the year
+€38,211
Depreciation
+€55,091
Receivables within one year
+€102,442
Deferred charges and accrued income
+€1,253
Trade debts
-€1,986
Tax, wage and social debts
+€6,933
Other debts
+€19,590
Investment (derived)
-€47,567
Investment in fixed assets (net)
-€47,567
Financing
-€178,612
Debts after one year
-€17,496
Current portion of long-term debt
+€5,584
Short-term financial debts
-€147,999
Contributions, distributions and other
-€18,700
Cash 2025
€38,473
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,318,567 | €1,202,703 | -€115,864 | -8.8% |
| Fixed assets | 21/28 | €541,743 | €534,218 | -€7,524 | -1.4% |
| Intangible fixed assets | 21 | €8,123 | €3,948 | -€4,175 | -51.4% |
| Tangible fixed assets | 22/27 | €533,559 | €530,210 | -€3,349 | -0.6% |
| Land and buildings | 22 | €484,998 | €453,184 | -€31,814 | -6.6% |
| Plant, machinery and equipment | 23 | - | €1,898 | +€1,898 | |
| Furniture and vehicles | 24 | €41,159 | €62,496 | +€21,337 | +51.8% |
| Other tangible fixed assets | 26 | €7,403 | €12,633 | +€5,231 | +70.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €776,825 | €668,485 | -€108,340 | -13.9% |
| Amounts receivable within one year | 40/41 | €730,029 | €627,588 | -€102,442 | -14.0% |
| Trade receivables | 40 | €718,228 | €619,678 | -€98,550 | -13.7% |
| Other amounts receivable | 41 | €11,801 | €7,909 | -€3,892 | -33.0% |
| Cash at bank and in hand | 54/58 | €43,118 | €38,473 | -€4,646 | -10.8% |
| Deferred charges and accrued income | 490/1 | €3,677 | €2,424 | -€1,253 | -34.1% |
| Total equity and liabilities | 10/49 | €1,318,567 | €1,202,703 | -€115,864 | -8.8% |
| Equity | 10/15 | €127,133 | €146,644 | +€19,511 | +15.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,873 | €132,384 | +€19,511 | +17.3% |
| Amounts payable | 17/49 | €1,191,435 | €1,056,059 | -€135,376 | -11.4% |
| Amounts payable after more than one year | 17 | €380,801 | €363,305 | -€17,496 | -4.6% |
| Financial debts | 170/4 | €380,801 | €363,305 | -€17,496 | -4.6% |
| Amounts payable within one year | 42/48 | €810,384 | €692,504 | -€117,879 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €54,337 | €59,921 | +€5,584 | +10.3% |
| Financial debts | 43 | €279,844 | €131,845 | -€147,999 | -52.9% |
| Credit institutions | 430/8 | €279,844 | €131,845 | -€147,999 | -52.9% |
| Trade debts | 44 | €383,374 | €381,388 | -€1,986 | -0.5% |
| Suppliers | 440/4 | €383,374 | €381,388 | -€1,986 | -0.5% |
| Taxes, remuneration and social security | 45 | €92,828 | €99,760 | +€6,933 | +7.5% |
| Taxes | 450/3 | €57,638 | €64,461 | +€6,823 | +11.8% |
| Remuneration and social security | 454/9 | €35,190 | €35,299 | +€110 | +0.3% |
| Other amounts payable | 47/48 | - | €19,590 | +€19,590 | |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €375,100 | €413,889 | +€38,789 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,028 | €55,091 | -€936 | -1.7% |
| Other operating charges | 640/8 | €4,578 | €4,483 | -€96 | -2.1% |
| Gross operating margin | 9900 | €473,469 | €550,701 | +€77,232 | +16.3% |
| Operating profit (loss) | 9901 | €37,763 | €77,237 | +€39,475 | +104.5% |
| Financial income | 75/76B | €22,126 | €15,131 | -€6,994 | -31.6% |
| Recurring financial income | 75 | €22,126 | €15,131 | -€6,994 | -31.6% |
| Financial charges | 65/66B | €47,081 | €34,817 | -€12,264 | -26.0% |
| Recurring financial charges | 65 | €47,081 | €34,817 | -€12,264 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €12,808 | €57,552 | +€44,744 | +349.3% |
| Income taxes | 67/77 | €9,532 | €19,341 | +€9,809 | +102.9% |
| Profit (loss) for the period | 9904 | €3,276 | €38,211 | +€34,935 | +1066.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,276 | €38,211 | +€34,935 | +1066.4% |
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 4 October 2026 via checked.be.