PRIMA CONSULTING: 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 CONSULTING
Largest movements
- Cash -€36,310
down €36,310 (-62.6%), from €57,983 to €21,673
mainly Current portion of long-term debt (-€21,801) and Trade debts (-€17,091)
- Tangible fixed assets -€11,829
down €11,829 (-85.1%), from €13,908 to €2,079
of which Land and buildings: -€11,806
- Receivables within one year -€10,586
down €10,586 (-44.0%), from €24,040 to €13,454
of which Trade receivables: -€8,415
- Current portion of long-term debt -€21,801
no longer reported in 2025 (was €21,801)
- Trade debts -€17,091
down €17,091 (-99.5%), from €17,184 to €93
- Other debts -€11,732
down €11,732 (-99.6%), from €11,781 to €48
- Profit (loss) carried forward -€5,657
new in 2025: -€5,657
- Tax, wage and social debts -€2,438
down €2,438 (-97.8%), from €2,494 to €56
- Gross operating margin -€30,618
down €30,618 (-78.2%), from €39,156 to €8,538
- Depreciation -€8,956
down €8,956 (-43.1%), from €20,785 to €11,829
- Taxes -€3,549
down €3,549 (-100%), from €3,549 to €0
- Financial charges -€1,022
down €1,022 (-63.3%), from €1,616 to €594
- Financial income -€395
down €395 (-77.2%), from €511 to €117
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 | €96,660 | €37,941 | -€58,719 | -60.7% |
| Fixed assets | 21/28 | €13,908 | €2,079 | -€11,829 | -85.1% |
| Tangible fixed assets | 22/27 | €13,908 | €2,079 | -€11,829 | -85.1% |
| Land and buildings | 22 | €13,885 | €2,079 | -€11,806 | -85.0% |
| Plant, machinery and equipment | 23 | €23 | €0 | -€23 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €82,752 | €35,862 | -€46,890 | -56.7% |
| Amounts receivable within one year | 40/41 | €24,040 | €13,454 | -€10,586 | -44.0% |
| Trade receivables | 40 | €10,230 | €1,815 | -€8,415 | -82.3% |
| Other amounts receivable | 41 | €13,810 | €11,639 | -€2,171 | -15.7% |
| Cash at bank and in hand | 54/58 | €57,983 | €21,673 | -€36,310 | -62.6% |
| Deferred charges and accrued income | 490/1 | €729 | €736 | +€6 | +0.9% |
| Total equity and liabilities | 10/49 | €96,660 | €37,941 | -€58,719 | -60.7% |
| Equity | 10/15 | €43,400 | €37,743 | -€5,657 | -13.0% |
| Contributions | 10/11 | €43,400 | €43,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,657 | -€5,657 | |
| Amounts payable | 17/49 | €53,260 | €198 | -€53,062 | -99.6% |
| Amounts payable within one year | 42/48 | €53,260 | €198 | -€53,062 | -99.6% |
| Current portion of amounts payable after more than one year | 42 | €21,801 | - | -€21,801 | |
| Trade debts | 44 | €17,184 | €93 | -€17,091 | -99.5% |
| Suppliers | 440/4 | €17,184 | €93 | -€17,091 | -99.5% |
| Taxes, remuneration and social security | 45 | €2,494 | €56 | -€2,438 | -97.8% |
| Taxes | 450/3 | €2,494 | €56 | -€2,438 | -97.8% |
| Other amounts payable | 47/48 | €11,781 | €48 | -€11,732 | -99.6% |
| Non-recurring operating income | 76A | €4,525 | €13,500 | +€8,975 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,785 | €11,829 | -€8,956 | -43.1% |
| Other operating charges | 640/8 | €2,056 | €1,889 | -€166 | -8.1% |
| Gross operating margin | 9900 | €39,156 | €8,538 | -€30,618 | -78.2% |
| Operating profit (loss) | 9901 | €16,316 | -€5,180 | -€21,496 | |
| Financial income | 75/76B | €511 | €117 | -€395 | -77.2% |
| Recurring financial income | 75 | €511 | €117 | -€395 | -77.2% |
| Financial charges | 65/66B | €1,616 | €594 | -€1,022 | -63.3% |
| Recurring financial charges | 65 | €1,616 | €594 | -€1,022 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €15,212 | -€5,657 | -€20,868 | |
| Income taxes | 67/77 | €3,549 | €0 | -€3,549 | -100% |
| Profit (loss) for the period | 9904 | €11,662 | -€5,657 | -€17,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,662 | -€5,657 | -€17,319 |
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 25 October 2026 via checked.be.