PRIMA: what changed
Two fiscal 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.
PRIMA
Largest movements
- Receivables within one year -€146,205
down €146,205 (-63.5%), from €230,186 to €83,981
of which Other amounts receivable: -€167,985
- Tangible fixed assets -€15,754
down €15,754 (-4.8%), from €326,201 to €310,447
of which Plant, machinery and equipment: -€15,643
- Cash -€11,152
down €11,152 (-99.1%), from €11,259 to €107
mainly Trade debts (-€158,146) and Debts after one year (-€53,055)
- Trade debts -€158,146
down €158,146 (-91.6%), from €172,720 to €14,573
- Debts after one year -€53,055
down €53,055 (-22.0%), from €241,556 to €188,501
of which Financial debts: -€53,055
- Profit (loss) carried forward +€24,361
up €24,361 (+62.6%), from €38,935 to €63,295
- Tax, wage and social debts +€13,746
up €13,746 (+673.2%), from €2,042 to €15,787
- Gross operating margin -€9,871
down €9,871 (-12.9%), from €76,685 to €66,814
- Taxes +€8,120
up €8,120, from €0 to €8,120
- Financial charges -€4,072
down €4,072 (-26.7%), from €15,257 to €11,185
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.
Cash bridge derived
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 | €942,645 | €769,534 | -€173,111 | -18.4% |
| Fixed assets | 21/28 | €701,201 | €685,447 | -€15,754 | -2.2% |
| Tangible fixed assets | 22/27 | €326,201 | €310,447 | -€15,754 | -4.8% |
| Land and buildings | 22 | €65,079 | €64,968 | -€111 | -0.2% |
| Plant, machinery and equipment | 23 | €261,122 | €245,479 | -€15,643 | -6.0% |
| Financial fixed assets | 28 | €375,000 | €375,000 | = | 0.0% |
| Current assets | 29/58 | €241,444 | €84,087 | -€157,357 | -65.2% |
| Amounts receivable within one year | 40/41 | €230,186 | €83,981 | -€146,205 | -63.5% |
| Trade receivables | 40 | €1,500 | €23,280 | +€21,780 | +1452.0% |
| Other amounts receivable | 41 | €228,686 | €60,701 | -€167,985 | -73.5% |
| Cash at bank and in hand | 54/58 | €11,259 | €107 | -€11,152 | -99.1% |
| Total equity and liabilities | 10/49 | €942,645 | €769,534 | -€173,111 | -18.4% |
| Equity | 10/15 | €401,619 | €425,980 | +€24,361 | +6.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €343,685 | €343,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €180,286 | €180,286 | = | 0.0% |
| Distributable reserves | 133 | €161,499 | €161,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,935 | €63,295 | +€24,361 | +62.6% |
| Provisions and deferred taxes | 16 | €60,604 | €60,604 | = | 0.0% |
| Deferred taxes | 168 | €60,604 | €60,604 | = | 0.0% |
| Amounts payable | 17/49 | €480,422 | €282,950 | -€197,472 | -41.1% |
| Amounts payable after more than one year | 17 | €241,556 | €188,501 | -€53,055 | -22.0% |
| Financial debts | 170/4 | €235,556 | €182,501 | -€53,055 | -22.5% |
| Other amounts payable | 178/9 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €238,866 | €94,449 | -€144,417 | -60.5% |
| Current portion of amounts payable after more than one year | 42 | €57,126 | €59,344 | +€2,219 | +3.9% |
| Financial debts | 43 | - | €4,744 | +€4,744 | |
| Credit institutions | 430/8 | - | €4,744 | +€4,744 | |
| Trade debts | 44 | €172,720 | €14,573 | -€158,146 | -91.6% |
| Suppliers | 440/4 | €172,720 | €14,573 | -€158,146 | -91.6% |
| Taxes, remuneration and social security | 45 | €2,042 | €15,787 | +€13,746 | +673.2% |
| Taxes | 450/3 | €2,042 | €15,787 | +€13,746 | +673.2% |
| Other amounts payable | 47/48 | €6,979 | €0 | -€6,979 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,754 | €15,754 | = | 0.0% |
| Other operating charges | 640/8 | €6,740 | €7,395 | +€655 | +9.7% |
| Gross operating margin | 9900 | €76,685 | €66,814 | -€9,871 | -12.9% |
| Operating profit (loss) | 9901 | €54,192 | €43,666 | -€10,526 | -19.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €15,257 | €11,185 | -€4,072 | -26.7% |
| Recurring financial charges | 65 | €15,257 | €11,185 | -€4,072 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €38,935 | €32,481 | -€6,454 | -16.6% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €0 | €8,120 | +€8,120 | |
| Profit (loss) for the period | 9904 | €38,935 | €24,361 | -€14,574 | -37.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €38,935 | €24,361 | -€14,574 | -37.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.