Precitool Belgium: 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.
Precitool Belgium
Largest movements
- Receivables within one year +€8,327
up €8,327 (+7.8%), from €106,775 to €115,102
of which Trade receivables: +€5,013
- Cash +€7,618
up €7,618 (+33.5%), from €22,737 to €30,355
mainly Tax, wage and social debts (+€16,516) and Debts after one year (+€6,013)
- Tax, wage and social debts +€16,516
up €16,516 (+82.6%), from €20,000 to €36,516
of which Remuneration and social security: +€14,257
- Trade debts -€12,069
down €12,069 (-30.0%), from €40,242 to €28,173
- Debts after one year +€6,013
new in 2025: €6,013
- Current portion of long-term debt +€2,422
new in 2025: €2,422
- Short-term financial debts +€2,160
up €2,160 (+11.3%), from €19,181 to €21,341
- Staff costs +€69,828
up €69,828 (+529%), from €13,206 to €83,033
- Gross operating margin +€41,691
up €41,691 (+91.2%), from €45,698 to €87,389
- Write-downs -€3,710
down €3,710 (-93.0%), from €3,988 to €278
- Financial charges +€2,362
up €2,362 (+143%), from €1,647 to €4,009
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 | €130,540 | €146,450 | +€15,911 | +12.2% |
| Fixed assets | 21/28 | €1,027 | €653 | -€374 | -36.4% |
| Tangible fixed assets | 22/27 | €1,027 | €653 | -€374 | -36.4% |
| Furniture and vehicles | 24 | €1,027 | €653 | -€374 | -36.4% |
| Current assets | 29/58 | €129,513 | €145,797 | +€16,284 | +12.6% |
| Amounts receivable within one year | 40/41 | €106,775 | €115,102 | +€8,327 | +7.8% |
| Trade receivables | 40 | €104,271 | €109,284 | +€5,013 | +4.8% |
| Other amounts receivable | 41 | €2,504 | €5,818 | +€3,313 | +132% |
| Cash at bank and in hand | 54/58 | €22,737 | €30,355 | +€7,618 | +33.5% |
| Deferred charges and accrued income | 490/1 | - | €340 | +€340 | |
| Total equity and liabilities | 10/49 | €130,540 | €146,450 | +€15,911 | +12.2% |
| Equity | 10/15 | €10,063 | €10,932 | +€869 | +8.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,937 | -€14,068 | +€869 | +5.8% |
| Amounts payable | 17/49 | €120,476 | €135,518 | +€15,042 | +12.5% |
| Amounts payable after more than one year | 17 | - | €6,013 | +€6,013 | |
| Financial debts | 170/4 | - | €6,013 | +€6,013 | |
| Amounts payable within one year | 42/48 | €119,226 | €128,255 | +€9,029 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,422 | +€2,422 | |
| Financial debts | 43 | €19,181 | €21,341 | +€2,160 | +11.3% |
| Credit institutions | 430/8 | €19,181 | €21,341 | +€2,160 | +11.3% |
| Trade debts | 44 | €40,242 | €28,173 | -€12,069 | -30.0% |
| Suppliers | 440/4 | €40,242 | €28,173 | -€12,069 | -30.0% |
| Taxes, remuneration and social security | 45 | €20,000 | €36,516 | +€16,516 | +82.6% |
| Taxes | 450/3 | €19,923 | €22,182 | +€2,259 | +11.3% |
| Remuneration and social security | 454/9 | €77 | €14,334 | +€14,257 | +18,482% |
| Other amounts payable | 47/48 | €39,803 | €39,803 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €13,206 | €83,033 | +€69,828 | +529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153 | €374 | +€221 | +145% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,988 | €278 | -€3,710 | -93.0% |
| Other operating charges | 640/8 | €69 | €886 | +€818 | +1,193% |
| Gross operating margin | 9900 | €45,698 | €87,389 | +€41,691 | +91.2% |
| Operating profit (loss) | 9901 | €28,283 | €2,818 | -€25,465 | -90.0% |
| Financial income | 75/76B | €1,864 | €2,242 | +€379 | +20.3% |
| Recurring financial income | 75 | €1,864 | €2,242 | +€379 | +20.3% |
| Financial charges | 65/66B | €1,647 | €4,009 | +€2,362 | +143% |
| Recurring financial charges | 65 | €1,647 | €4,009 | +€2,362 | +143% |
| Profit (loss) for the period before taxes | 9903 | €28,500 | €1,051 | -€27,449 | -96.3% |
| Income taxes | 67/77 | €52 | €182 | +€130 | +247% |
| Profit (loss) for the period | 9904 | €28,448 | €869 | -€27,579 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,448 | €869 | -€27,579 | -96.9% |
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 17 October 2026 via checked.be.