LA PRIMAVERA 1985: what changed
LA PRIMAVERA 1985
Largest movements
- Tangible fixed assets -€12,108
down €12,108 (-25.6%), from €47,336 to €35,229
of which Plant, machinery and equipment: -€9,396
- Receivables within one year +€9,935
up €9,935 (+103%), from €9,612 to €19,546
of which Other amounts receivable: +€17,803
- Cash -€7,528
down €7,528 (-47.1%), from €15,967 to €8,439
mainly Trade debts (-€49,139) and Receivables within one year (-€9,935)
- Stocks and contracts +€6,382
up €6,382 (+234%), from €2,733 to €9,115
- Intangible fixed assets -€2,790
down €2,790 (-20.0%), from €13,974 to €11,184
- Trade debts -€49,139
down €49,139 (-81.4%), from €60,373 to €11,234
- Profit (loss) carried forward +€37,459
up €37,459 (+75.4%), from -€49,677 to -€12,217
- Tax, wage and social debts +€18,232
up €18,232 (+62.3%), from €29,277 to €47,509
of which Remuneration and social security: +€13,509
- Debts after one year -€6,607
down €6,607 (-32.8%), from €20,172 to €13,564
- Other debts -€3,383
down €3,383 (-73.0%), from €4,635 to €1,252
- Gross operating margin +€43,128
up €43,128 (+30.4%), from €141,663 to €184,791
- Staff costs +€8,395
up €8,395 (+8.0%), from €104,471 to €112,865
- Taxes +€5,663
up €5,663 (+825%), from €687 to €6,350
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,187 | €86,449 | -€3,737 | -4.1% |
| Fixed assets | 21/28 | €61,810 | €46,912 | -€14,898 | -24.1% |
| Intangible fixed assets | 21 | €13,974 | €11,184 | -€2,790 | -20.0% |
| Tangible fixed assets | 22/27 | €47,336 | €35,229 | -€12,108 | -25.6% |
| Plant, machinery and equipment | 23 | €32,000 | €22,604 | -€9,396 | -29.4% |
| Furniture and vehicles | 24 | €4,393 | €4,811 | +€418 | +9.5% |
| Other tangible fixed assets | 26 | €10,943 | €7,813 | -€3,130 | -28.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €28,376 | €39,537 | +€11,161 | +39.3% |
| Stocks and contracts in progress | 3 | €2,733 | €9,115 | +€6,382 | +234% |
| Stocks | 30/36 | €2,733 | €9,115 | +€6,382 | +234% |
| Amounts receivable within one year | 40/41 | €9,612 | €19,546 | +€9,935 | +103% |
| Trade receivables | 40 | €7,868 | - | -€7,868 | |
| Other amounts receivable | 41 | €1,744 | €19,546 | +€17,803 | +1,021% |
| Cash at bank and in hand | 54/58 | €15,967 | €8,439 | -€7,528 | -47.1% |
| Deferred charges and accrued income | 490/1 | €65 | €2,436 | +€2,371 | +3,676% |
| Total equity and liabilities | 10/49 | €90,187 | €86,449 | -€3,737 | -4.1% |
| Equity | 10/15 | -€31,177 | €6,283 | +€37,459 | |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,677 | -€12,217 | +€37,459 | +75.4% |
| Amounts payable | 17/49 | €121,363 | €80,167 | -€41,197 | -33.9% |
| Amounts payable after more than one year | 17 | €20,172 | €13,564 | -€6,607 | -32.8% |
| Financial debts | 170/4 | €20,172 | €13,564 | -€6,607 | -32.8% |
| Amounts payable within one year | 42/48 | €101,192 | €66,602 | -€34,589 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €6,906 | €6,607 | -€299 | -4.3% |
| Trade debts | 44 | €60,373 | €11,234 | -€49,139 | -81.4% |
| Suppliers | 440/4 | €60,373 | €11,234 | -€49,139 | -81.4% |
| Taxes, remuneration and social security | 45 | €29,277 | €47,509 | +€18,232 | +62.3% |
| Taxes | 450/3 | €6,304 | €11,028 | +€4,723 | +74.9% |
| Remuneration and social security | 454/9 | €22,972 | €36,481 | +€13,509 | +58.8% |
| Other amounts payable | 47/48 | €4,635 | €1,252 | -€3,383 | -73.0% |
| Remuneration, social security and pensions | 62 | €104,471 | €112,865 | +€8,395 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,726 | €21,203 | -€524 | -2.4% |
| Other operating charges | 640/8 | €2,067 | €1,237 | -€830 | -40.1% |
| Gross operating margin | 9900 | €141,663 | €184,791 | +€43,128 | +30.4% |
| Operating profit (loss) | 9901 | €13,399 | €49,486 | +€36,087 | +269% |
| Financial income | 75/76B | €3 | €35 | +€32 | +1,062% |
| Recurring financial income | 75 | €3 | €35 | +€32 | +1,062% |
| Financial charges | 65/66B | €6,063 | €5,711 | -€352 | -5.8% |
| Recurring financial charges | 65 | €6,361 | €4,308 | -€2,053 | -32.3% |
| Non-recurring financial charges | 66B | -€298 | €1,403 | +€1,701 | |
| Profit (loss) for the period before taxes | 9903 | €7,338 | €43,810 | +€36,471 | +497% |
| Income taxes | 67/77 | €687 | €6,350 | +€5,663 | +825% |
| Profit (loss) for the period | 9904 | €6,652 | €37,459 | +€30,808 | +463% |
| Profit (loss) for the period to be appropriated | 9905 | €6,652 | €37,459 | +€30,808 | +463% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.