PRIMA INVENT: 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 INVENT
Largest movements
- Financial fixed assets -€106,876
down €106,876 (-91.4%), from €116,876 to €10,000
- Receivables within one year -€25,005
down €25,005 (-98.2%), from €25,467 to €463
of which Other amounts receivable: -€21,438
- Tangible fixed assets -€16,308
down €16,308 (-2.2%), from €726,546 to €710,238
- Profit (loss) carried forward -€143,491
down €143,491 (-212%), from -€67,694 to -€211,185
- Other debts +€37,464
up €37,464 (+16.5%), from €227,690 to €265,153
- Debts after one year -€23,353
down €23,353 (-3.5%), from €661,276 to €637,923
- Accrued charges and deferred income -€14,694
no longer reported in 2025 (was €14,694)
- Financial charges +€126,071
up €126,071 (+949%), from €13,287 to €139,359
of which Non-recurring financial charges: +€106,876
- Gross operating margin +€12,664
up €12,664 (+212%), from €5,983 to €18,647
- Depreciation +€7,433
up €7,433 (+71.1%), from €10,454 to €17,887
- Other operating charges +€524
up €524 (+12.0%), from €4,383 to €4,907
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 | €882,778 | €738,358 | -€144,420 | -16.4% |
| Fixed assets | 21/28 | €843,422 | €720,238 | -€123,184 | -14.6% |
| Tangible fixed assets | 22/27 | €726,546 | €710,238 | -€16,308 | -2.2% |
| Land and buildings | 22 | €726,546 | €710,238 | -€16,308 | -2.2% |
| Financial fixed assets | 28 | €116,876 | €10,000 | -€106,876 | -91.4% |
| Current assets | 29/58 | €39,356 | €18,120 | -€21,236 | -54.0% |
| Amounts receivable after more than one year | 29 | €10,302 | €10,302 | = | 0.0% |
| Trade receivables | 290 | €10,302 | €10,302 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,467 | €463 | -€25,005 | -98.2% |
| Trade receivables | 40 | €3,567 | - | -€3,567 | |
| Other amounts receivable | 41 | €21,901 | €463 | -€21,438 | -97.9% |
| Cash at bank and in hand | 54/58 | €3,586 | €6,600 | +€3,014 | +84.0% |
| Deferred charges and accrued income | 490/1 | - | €755 | +€755 | |
| Total equity and liabilities | 10/49 | €882,778 | €738,358 | -€144,420 | -16.4% |
| Equity | 10/15 | -€47,694 | -€191,185 | -€143,491 | -301% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,694 | -€211,185 | -€143,491 | -212% |
| Amounts payable | 17/49 | €930,472 | €929,543 | -€929 | -0.1% |
| Amounts payable after more than one year | 17 | €661,276 | €637,923 | -€23,353 | -3.5% |
| Financial debts | 170/4 | €661,276 | €637,923 | -€23,353 | -3.5% |
| Amounts payable within one year | 42/48 | €254,502 | €291,620 | +€37,118 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €22,953 | €23,353 | +€401 | +1.7% |
| Trade debts | 44 | €3,859 | €3,113 | -€746 | -19.3% |
| Suppliers | 440/4 | €3,859 | €3,113 | -€746 | -19.3% |
| Other amounts payable | 47/48 | €227,690 | €265,153 | +€37,464 | +16.5% |
| Accrued charges and deferred income | 492/3 | €14,694 | - | -€14,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,454 | €17,887 | +€7,433 | +71.1% |
| Other operating charges | 640/8 | €4,383 | €4,907 | +€524 | +12.0% |
| Gross operating margin | 9900 | €5,983 | €18,647 | +€12,664 | +212% |
| Operating profit (loss) | 9901 | -€8,854 | -€4,147 | +€4,707 | +53.2% |
| Financial income | 75/76B | €0 | €15 | +€15 | +36,950% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +36,950% |
| Financial charges | 65/66B | €13,287 | €139,359 | +€126,071 | +949% |
| Recurring financial charges | 65 | €13,287 | €32,483 | +€19,195 | +144% |
| Non-recurring financial charges | 66B | - | €106,876 | +€106,876 | |
| Profit (loss) for the period before taxes | 9903 | -€22,141 | -€143,491 | -€121,350 | -548% |
| Profit (loss) for the period | 9904 | -€22,141 | -€143,491 | -€121,350 | -548% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,141 | -€143,491 | -€121,350 | -548% |
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.