PRECONI: 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.
PRECONI
Largest movements
- Current investments -€108,089
down €108,089 (-44.7%), from €241,656 to €133,567
- Receivables within one year -€56,335
down €56,335 (-97.9%), from €57,530 to €1,194
- Tangible fixed assets -€3,140
down €3,140 (-48.8%), from €6,436 to €3,296
- Profit (loss) carried forward -€243,673
down €243,673 (-99.1%), from €245,945 to €2,272
- Other debts +€86,279
up €86,279 (+304,442%), from €28 to €86,307
- Tax, wage and social debts -€9,206
down €9,206 (-19.5%), from €47,257 to €38,052
of which Taxes: -€8,706
- Gross operating margin -€44,003
down €44,003 (-28.8%), from €152,646 to €108,642
- Taxes -€7,032
down €7,032 (-20.6%), from €34,095 to €27,063
- Financial income -€3,396
down €3,396 (-97.9%), from €3,467 to €72
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,773 | €139,208 | -€167,565 | -54.6% |
| Fixed assets | 21/28 | €6,436 | €3,296 | -€3,140 | -48.8% |
| Tangible fixed assets | 22/27 | €6,436 | €3,296 | -€3,140 | -48.8% |
| Furniture and vehicles | 24 | €6,436 | €3,296 | -€3,140 | -48.8% |
| Current assets | 29/58 | €300,337 | €135,912 | -€164,425 | -54.7% |
| Amounts receivable within one year | 40/41 | €57,530 | €1,194 | -€56,335 | -97.9% |
| Trade receivables | 40 | €57,530 | €1,194 | -€56,335 | -97.9% |
| Current investments | 50/53 | €241,656 | €133,567 | -€108,089 | -44.7% |
| Deferred charges and accrued income | 490/1 | €1,151 | €1,151 | = | 0.0% |
| Total equity and liabilities | 10/49 | €306,773 | €139,208 | -€167,565 | -54.6% |
| Equity | 10/15 | €248,945 | €5,272 | -€243,673 | -97.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245,945 | €2,272 | -€243,673 | -99.1% |
| Amounts payable | 17/49 | €57,828 | €133,936 | +€76,108 | +132% |
| Amounts payable within one year | 42/48 | €57,828 | €133,936 | +€76,108 | +132% |
| Trade debts | 44 | €10,542 | €9,577 | -€965 | -9.2% |
| Suppliers | 440/4 | €10,542 | €9,577 | -€965 | -9.2% |
| Taxes, remuneration and social security | 45 | €47,257 | €38,052 | -€9,206 | -19.5% |
| Taxes | 450/3 | €46,757 | €38,052 | -€8,706 | -18.6% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €28 | €86,307 | +€86,279 | +304,442% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,140 | €3,140 | = | 0.0% |
| Other operating charges | 640/8 | €1,564 | €1,024 | -€539 | -34.5% |
| Gross operating margin | 9900 | €152,646 | €108,642 | -€44,003 | -28.8% |
| Operating profit (loss) | 9901 | €147,942 | €104,478 | -€43,464 | -29.4% |
| Financial income | 75/76B | €3,467 | €72 | -€3,396 | -97.9% |
| Recurring financial income | 75 | €3,467 | €72 | -€3,396 | -97.9% |
| Financial charges | 65/66B | €150 | €160 | +€10 | +6.7% |
| Recurring financial charges | 65 | €150 | €160 | +€10 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €151,260 | €104,390 | -€46,870 | -31.0% |
| Income taxes | 67/77 | €34,095 | €27,063 | -€7,032 | -20.6% |
| Profit (loss) for the period | 9904 | €117,165 | €77,327 | -€39,838 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €117,165 | €77,327 | -€39,838 | -34.0% |
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 29 October 2026 via checked.be.