Precobuilding: 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.
Precobuilding
Largest movements
- Cash -€24,479
down €24,479 (-46.4%), from €52,791 to €28,313
mainly Contributions, distributions and other (-€47,881) and Debts after one year (-€8,590)
- Tangible fixed assets -€19,782
down €19,782 (-25.7%), from €77,035 to €57,253
of which Furniture and vehicles: -€20,383
- Reserves -€47,881
down €47,881 (-59.6%), from €80,298 to €32,416
- Other debts +€29,354
up €29,354 (+1,467%), from €2,001 to €31,355
- Debts after one year -€8,590
down €8,590 (-32.8%), from €26,179 to €17,589
- Trade debts -€8,404
down €8,404 (-67.2%), from €12,512 to €4,108
- Profit (loss) carried forward -€4,124
down €4,124, from €0 to -€4,124
- Gross operating margin -€8,564
down €8,564 (-27.3%), from €31,345 to €22,781
- Depreciation +€4,315
up €4,315 (+21.7%), from €19,840 to €24,155
- Taxes -€2,304
down €2,304 (-73.3%), from €3,144 to €840
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 | €161,451 | €118,609 | -€42,842 | -26.5% |
| Fixed assets | 21/28 | €77,035 | €57,253 | -€19,782 | -25.7% |
| Tangible fixed assets | 22/27 | €77,035 | €57,253 | -€19,782 | -25.7% |
| Land and buildings | 22 | €6,304 | €7,519 | +€1,215 | +19.3% |
| Plant, machinery and equipment | 23 | €1,125 | €509 | -€615 | -54.7% |
| Furniture and vehicles | 24 | €69,607 | €49,224 | -€20,383 | -29.3% |
| Current assets | 29/58 | €84,416 | €61,356 | -€23,060 | -27.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,125 | €11,423 | +€299 | +2.7% |
| Trade receivables | 40 | €7,500 | €11,000 | +€3,500 | +46.7% |
| Other amounts receivable | 41 | €3,625 | €423 | -€3,201 | -88.3% |
| Cash at bank and in hand | 54/58 | €52,791 | €28,313 | -€24,479 | -46.4% |
| Deferred charges and accrued income | 490/1 | €500 | €1,621 | +€1,121 | +224% |
| Total equity and liabilities | 10/49 | €161,451 | €118,609 | -€42,842 | -26.5% |
| Equity | 10/15 | €100,758 | €48,752 | -€52,006 | -51.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €80,298 | €32,416 | -€47,881 | -59.6% |
| Distributable reserves | 133 | €80,298 | €32,416 | -€47,881 | -59.6% |
| Profit (loss) carried forward | 14 | €0 | -€4,124 | -€4,124 | |
| Amounts payable | 17/49 | €60,694 | €69,857 | +€9,164 | +15.1% |
| Amounts payable after more than one year | 17 | €26,179 | €17,589 | -€8,590 | -32.8% |
| Financial debts | 170/4 | €26,179 | €17,589 | -€8,590 | -32.8% |
| Amounts payable within one year | 42/48 | €34,140 | €52,076 | +€17,937 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | €12,101 | €8,590 | -€3,511 | -29.0% |
| Trade debts | 44 | €12,512 | €4,108 | -€8,404 | -67.2% |
| Suppliers | 440/4 | €12,512 | €4,108 | -€8,404 | -67.2% |
| Taxes, remuneration and social security | 45 | €7,525 | €8,023 | +€498 | +6.6% |
| Taxes | 450/3 | €5,100 | €5,398 | +€298 | +5.8% |
| Remuneration and social security | 454/9 | €2,425 | €2,625 | +€200 | +8.2% |
| Other amounts payable | 47/48 | €2,001 | €31,355 | +€29,354 | +1,467% |
| Accrued charges and deferred income | 492/3 | €375 | €192 | -€183 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,840 | €24,155 | +€4,315 | +21.7% |
| Other operating charges | 640/8 | €1,005 | €880 | -€125 | -12.4% |
| Gross operating margin | 9900 | €31,345 | €22,781 | -€8,564 | -27.3% |
| Operating profit (loss) | 9901 | €10,501 | -€2,253 | -€12,754 | |
| Financial income | 75/76B | €500 | €506 | +€6 | +1.2% |
| Recurring financial income | 75 | €500 | €506 | +€6 | +1.2% |
| Financial charges | 65/66B | €1,451 | €1,537 | +€85 | +5.9% |
| Recurring financial charges | 65 | €1,451 | €1,537 | +€85 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €9,550 | -€3,284 | -€12,834 | |
| Income taxes | 67/77 | €3,144 | €840 | -€2,304 | -73.3% |
| Profit (loss) for the period | 9904 | €6,406 | -€4,124 | -€10,530 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,406 | -€4,124 | -€10,530 |
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 26 October 2026 via checked.be.