PRIEMUS: 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.
PRIEMUS
Largest movements
- Cash +€34,281
up €34,281 (+103%), from €33,262 to €67,543
mainly Net result for the year (+€23,196) and Tax, wage and social debts (+€8,098)
- Tangible fixed assets -€1,279
down €1,279 (-25.6%), from €4,993 to €3,714
of which Furniture and vehicles: -€869
- Profit (loss) carried forward +€23,196
up €23,196 (+117%), from €19,883 to €43,079
- Tax, wage and social debts +€8,098
up €8,098 (+109%), from €7,401 to €15,499
- Other debts +€1,369
up €1,369 (+22.1%), from €6,201 to €7,570
- Gross operating margin +€4,424
up €4,424 (+14.2%), from €31,149 to €35,573
- Taxes +€1,446
up €1,446 (+22.0%), from €6,561 to €8,007
- Other operating charges -€1,113
down €1,113 (-27.0%), from €4,126 to €3,013
- Depreciation +€727
up €727 (+132%), from €551 to €1,278
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 | €38,485 | €71,727 | +€33,242 | +86.4% |
| Fixed assets | 21/28 | €4,993 | €3,714 | -€1,279 | -25.6% |
| Tangible fixed assets | 22/27 | €4,993 | €3,714 | -€1,279 | -25.6% |
| Plant, machinery and equipment | 23 | €1,813 | €1,403 | -€410 | -22.6% |
| Furniture and vehicles | 24 | €3,180 | €2,311 | -€869 | -27.3% |
| Current assets | 29/58 | €33,492 | €68,013 | +€34,521 | +103% |
| Amounts receivable within one year | 40/41 | €230 | €470 | +€240 | +104% |
| Trade receivables | 40 | €230 | €469 | +€239 | +104% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €33,262 | €67,543 | +€34,281 | +103% |
| Total equity and liabilities | 10/49 | €38,485 | €71,727 | +€33,242 | +86.4% |
| Equity | 10/15 | €24,883 | €48,079 | +€23,196 | +93.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,883 | €43,079 | +€23,196 | +117% |
| Amounts payable | 17/49 | €13,602 | €23,648 | +€10,046 | +73.9% |
| Amounts payable within one year | 42/48 | €13,602 | €23,648 | +€10,046 | +73.9% |
| Trade debts | 44 | - | €579 | +€579 | |
| Suppliers | 440/4 | - | €579 | +€579 | |
| Taxes, remuneration and social security | 45 | €7,401 | €15,499 | +€8,098 | +109% |
| Taxes | 450/3 | €7,401 | €15,499 | +€8,098 | +109% |
| Other amounts payable | 47/48 | €6,201 | €7,570 | +€1,369 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €1,278 | +€727 | +132% |
| Other operating charges | 640/8 | €4,126 | €3,013 | -€1,113 | -27.0% |
| Gross operating margin | 9900 | €31,149 | €35,573 | +€4,424 | +14.2% |
| Operating profit (loss) | 9901 | €26,472 | €31,282 | +€4,810 | +18.2% |
| Financial income | 75/76B | €8 | €23 | +€15 | +188% |
| Recurring financial income | 75 | €8 | €23 | +€15 | +188% |
| Financial charges | 65/66B | €36 | €102 | +€66 | +183% |
| Recurring financial charges | 65 | €36 | €102 | +€66 | +183% |
| Profit (loss) for the period before taxes | 9903 | €26,444 | €31,203 | +€4,759 | +18.0% |
| Income taxes | 67/77 | €6,561 | €8,007 | +€1,446 | +22.0% |
| Profit (loss) for the period | 9904 | €19,883 | €23,196 | +€3,313 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,883 | €23,196 | +€3,313 | +16.7% |
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 1 November 2026 via checked.be.