PRIMA-CONSTRUCT: 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.
PRIMA-CONSTRUCT
Largest movements
- Cash +€168,060
up €168,060 (+93.4%), from €180,014 to €348,074
mainly Net result for the year (+€71,090) and Receivables within one year (+€65,888)
- Receivables within one year -€65,888
down €65,888 (-44.6%), from €147,724 to €81,836
of which Other amounts receivable: -€46,704
- Tangible fixed assets -€30,535
down €30,535 (-14.3%), from €213,719 to €183,184
of which Furniture and vehicles: -€21,764
- Stocks and contracts -€16,529
no longer reported in 2025 (was €16,529)
of which Contracts in progress: -€11,622
- Reserves +€71,090
up €71,090 (+19.6%), from €362,813 to €433,903
of which Distributable reserves: +€71,090
- Debts after one year -€33,639
down €33,639 (-56.4%), from €59,693 to €26,054
- Other debts +€16,193
up €16,193 (+165%), from €9,839 to €26,032
- Current portion of long-term debt +€6,469
up €6,469 (+29.7%), from €21,798 to €28,267
- Gross operating margin +€51,185
up €51,185 (+27.2%), from €188,497 to €239,682
- Staff costs +€43,332
up €43,332 (+65.4%), from €66,296 to €109,628
- Other operating charges -€18,559
down €18,559 (-86.3%), from €21,515 to €2,956
- Financial charges -€14,151
down €14,151 (-82.6%), from €17,128 to €2,977
of which Non-recurring financial charges: -€11,246
- Taxes +€7,934
up €7,934 (+66.5%), from €11,922 to €19,856
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 | €559,601 | €614,709 | +€55,108 | +9.8% |
| Fixed assets | 21/28 | €215,334 | €184,799 | -€30,535 | -14.2% |
| Tangible fixed assets | 22/27 | €213,719 | €183,184 | -€30,535 | -14.3% |
| Land and buildings | 22 | €90,000 | €90,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €49,027 | €40,256 | -€8,771 | -17.9% |
| Furniture and vehicles | 24 | €74,692 | €52,928 | -€21,764 | -29.1% |
| Financial fixed assets | 28 | €1,615 | €1,615 | = | 0.0% |
| Current assets | 29/58 | €344,267 | €429,910 | +€85,643 | +24.9% |
| Stocks and contracts in progress | 3 | €16,529 | - | -€16,529 | |
| Stocks | 30/36 | €4,907 | - | -€4,907 | |
| Contracts in progress | 37 | €11,622 | - | -€11,622 | |
| Amounts receivable within one year | 40/41 | €147,724 | €81,836 | -€65,888 | -44.6% |
| Trade receivables | 40 | €77,552 | €58,368 | -€19,184 | -24.7% |
| Other amounts receivable | 41 | €70,172 | €23,468 | -€46,704 | -66.6% |
| Cash at bank and in hand | 54/58 | €180,014 | €348,074 | +€168,060 | +93.4% |
| Total equity and liabilities | 10/49 | €559,601 | €614,709 | +€55,108 | +9.8% |
| Equity | 10/15 | €407,061 | €478,151 | +€71,090 | +17.5% |
| Contributions | 10/11 | €44,248 | €44,248 | = | 0.0% |
| Reserves | 13 | €362,813 | €433,903 | +€71,090 | +19.6% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €355,813 | €426,903 | +€71,090 | +20.0% |
| Amounts payable | 17/49 | €152,540 | €136,558 | -€15,982 | -10.5% |
| Amounts payable after more than one year | 17 | €59,693 | €26,054 | -€33,639 | -56.4% |
| Financial debts | 170/4 | €59,693 | €26,054 | -€33,639 | -56.4% |
| Amounts payable within one year | 42/48 | €92,451 | €110,504 | +€18,053 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €21,798 | €28,267 | +€6,469 | +29.7% |
| Trade debts | 44 | €50,180 | €44,950 | -€5,230 | -10.4% |
| Suppliers | 440/4 | €50,180 | €44,950 | -€5,230 | -10.4% |
| Taxes, remuneration and social security | 45 | €10,634 | €11,255 | +€621 | +5.8% |
| Taxes | 450/3 | €729 | €579 | -€150 | -20.6% |
| Remuneration and social security | 454/9 | €9,905 | €10,676 | +€771 | +7.8% |
| Other amounts payable | 47/48 | €9,839 | €26,032 | +€16,193 | +165% |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Non-recurring operating income | 76A | €210 | - | -€210 | |
| Remuneration, social security and pensions | 62 | €66,296 | €109,628 | +€43,332 | +65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,275 | €33,436 | +€161 | +0.5% |
| Other operating charges | 640/8 | €21,515 | €2,956 | -€18,559 | -86.3% |
| Gross operating margin | 9900 | €188,497 | €239,682 | +€51,185 | +27.2% |
| Operating profit (loss) | 9901 | €67,411 | €93,662 | +€26,251 | +38.9% |
| Financial income | 75/76B | €25 | €261 | +€236 | +944% |
| Recurring financial income | 75 | €25 | €261 | +€236 | +944% |
| Financial charges | 65/66B | €17,128 | €2,977 | -€14,151 | -82.6% |
| Recurring financial charges | 65 | €4,407 | €1,502 | -€2,905 | -65.9% |
| Non-recurring financial charges | 66B | €12,721 | €1,475 | -€11,246 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €50,308 | €90,946 | +€40,638 | +80.8% |
| Income taxes | 67/77 | €11,922 | €19,856 | +€7,934 | +66.5% |
| Profit (loss) for the period | 9904 | €38,386 | €71,090 | +€32,704 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,386 | €71,090 | +€32,704 | +85.2% |
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 14 October 2026 via checked.be.