PRIMA DAK: what changed
PRIMA DAK
Largest movements
- Tangible fixed assets -€11,566
down €11,566 (-7.1%), from €163,060 to €151,494
of which Land and buildings: -€6,788
- Receivables within one year -€8,661
down €8,661 (-11.5%), from €75,573 to €66,912
of which Trade receivables: -€10,835
- Current portion of long-term debt -€8,822
down €8,822 (-74.6%), from €11,822 to €3,000
- Trade debts -€7,493
down €7,493 (-20.9%), from €35,893 to €28,400
- Tax, wage and social debts +€7,490
up €7,490 (+53.6%), from €13,967 to €21,458
- Other debts -€4,026
down €4,026 (-6.3%), from €63,892 to €59,867
- Short-term financial debts -€4,008
down €4,008 (-28.6%), from €13,996 to €9,988
- Staff costs +€8,311
up €8,311 (+19.9%), from €41,737 to €50,049
- Taxes -€1,554
down €1,554 (-54.6%), from €2,846 to €1,292
- Depreciation -€1,450
down €1,450 (-9.8%), from €14,843 to €13,393
- Other operating charges -€1,448
down €1,448 (-22.3%), from €6,483 to €5,035
- Gross operating margin -€1,186
down €1,186 (-1.6%), from €75,597 to €74,411
Change in the result, 2024 to 2025
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,301 | €251,813 | -€19,488 | -7.2% |
| Fixed assets | 21/28 | €166,332 | €154,766 | -€11,566 | -7.0% |
| Tangible fixed assets | 22/27 | €163,060 | €151,494 | -€11,566 | -7.1% |
| Land and buildings | 22 | €138,812 | €132,024 | -€6,788 | -4.9% |
| Plant, machinery and equipment | 23 | €1,623 | €2,661 | +€1,039 | +64.0% |
| Furniture and vehicles | 24 | €22,626 | €16,809 | -€5,817 | -25.7% |
| Financial fixed assets | 28 | €3,272 | €3,272 | = | 0.0% |
| Current assets | 29/58 | €104,969 | €97,047 | -€7,922 | -7.5% |
| Stocks and contracts in progress | 3 | €26,931 | €26,931 | = | 0.0% |
| Stocks | 30/36 | €26,931 | €26,931 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,573 | €66,912 | -€8,661 | -11.5% |
| Trade receivables | 40 | €66,612 | €55,777 | -€10,835 | -16.3% |
| Other amounts receivable | 41 | €8,961 | €11,135 | +€2,174 | +24.3% |
| Deferred charges and accrued income | 490/1 | €2,465 | €3,205 | +€740 | +30.0% |
| Total equity and liabilities | 10/49 | €271,301 | €251,813 | -€19,488 | -7.2% |
| Equity | 10/15 | €42,823 | €40,192 | -€2,631 | -6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,763 | €7,132 | -€2,631 | -26.9% |
| Amounts payable | 17/49 | €228,478 | €211,621 | -€16,857 | -7.4% |
| Amounts payable after more than one year | 17 | €88,907 | €88,907 | = | 0.0% |
| Financial debts | 170/4 | €88,907 | €88,907 | = | 0.0% |
| Amounts payable within one year | 42/48 | €139,571 | €122,713 | -€16,857 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €11,822 | €3,000 | -€8,822 | -74.6% |
| Financial debts | 43 | €13,996 | €9,988 | -€4,008 | -28.6% |
| Credit institutions | 430/8 | €13,996 | €9,988 | -€4,008 | -28.6% |
| Trade debts | 44 | €35,893 | €28,400 | -€7,493 | -20.9% |
| Suppliers | 440/4 | €35,893 | €28,400 | -€7,493 | -20.9% |
| Taxes, remuneration and social security | 45 | €13,967 | €21,458 | +€7,490 | +53.6% |
| Remuneration and social security | 454/9 | €13,967 | €21,458 | +€7,490 | +53.6% |
| Other amounts payable | 47/48 | €63,892 | €59,867 | -€4,026 | -6.3% |
| Remuneration, social security and pensions | 62 | €41,737 | €50,049 | +€8,311 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,843 | €13,393 | -€1,450 | -9.8% |
| Other operating charges | 640/8 | €6,483 | €5,035 | -€1,448 | -22.3% |
| Gross operating margin | 9900 | €75,597 | €74,411 | -€1,186 | -1.6% |
| Operating profit (loss) | 9901 | €12,533 | €5,935 | -€6,599 | -52.7% |
| Financial income | 75/76B | €102 | €24 | -€77 | -76.1% |
| Recurring financial income | 75 | €102 | €24 | -€77 | -76.1% |
| Financial charges | 65/66B | €8,175 | €7,298 | -€878 | -10.7% |
| Recurring financial charges | 65 | €8,175 | €7,298 | -€878 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €4,460 | -€1,339 | -€5,799 | |
| Income taxes | 67/77 | €2,846 | €1,292 | -€1,554 | -54.6% |
| Profit (loss) for the period | 9904 | €1,614 | -€2,631 | -€4,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,614 | -€2,631 | -€4,245 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.