PRIMA INVEST: 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 INVEST
Largest movements
- Current investments +€300,000
up €300,000 (+60.0%), from €500,000 to €800,000
- Cash -€165,446
down €165,446 (-36.4%), from €454,671 to €289,225
mainly Current investments (-€300,000) and Accrued charges and deferred income (-€100,000)
- Receivables within one year -€136,343
down €136,343 (-72.2%), from €188,927 to €52,585
of which Trade receivables: -€76,154
- Tangible fixed assets -€13,312
down €13,312 (-42.9%), from €31,027 to €17,715
of which Plant, machinery and equipment: -€12,081
- Accrued charges and deferred income -€100,000
no longer reported in 2025 (was €100,000)
- Profit (loss) carried forward +€60,715
up €60,715 (+6.0%), from €1.0m to €1.1m
- Trade debts +€27,633
up €27,633 (+32.3%), from €85,653 to €113,286
- Gross operating margin +€83,252
up €83,252 (+725%), from €11,480 to €94,732
- Staff costs -€36,427
down €36,427 (-97.8%), from €37,228 to €801
- Financial charges +€7,704
up €7,704 (+578%), from €1,333 to €9,038
- Taxes +€6,906
up €6,906 (+123%), from €5,594 to €12,500
- Other operating charges -€4,388
no longer reported in 2025 (was €4,388)
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 | €1,262,144 | €1,254,962 | -€7,182 | -0.6% |
| Fixed assets | 21/28 | €66,745 | €49,434 | -€17,311 | -25.9% |
| Intangible fixed assets | 21 | €20,218 | €16,219 | -€3,999 | -19.8% |
| Tangible fixed assets | 22/27 | €31,027 | €17,715 | -€13,312 | -42.9% |
| Plant, machinery and equipment | 23 | €29,240 | €17,159 | -€12,081 | -41.3% |
| Furniture and vehicles | 24 | €1,787 | €556 | -€1,230 | -68.9% |
| Financial fixed assets | 28 | €15,500 | €15,500 | = | 0.0% |
| Current assets | 29/58 | €1,195,399 | €1,205,528 | +€10,129 | +0.8% |
| Stocks and contracts in progress | 3 | €51,800 | €63,628 | +€11,828 | +22.8% |
| Stocks | 30/36 | €51,800 | €63,628 | +€11,828 | +22.8% |
| Amounts receivable within one year | 40/41 | €188,927 | €52,585 | -€136,343 | -72.2% |
| Trade receivables | 40 | €122,813 | €46,659 | -€76,154 | -62.0% |
| Other amounts receivable | 41 | €66,114 | €5,925 | -€60,189 | -91.0% |
| Current investments | 50/53 | €500,000 | €800,000 | +€300,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €454,671 | €289,225 | -€165,446 | -36.4% |
| Deferred charges and accrued income | 490/1 | - | €90 | +€90 | |
| Total equity and liabilities | 10/49 | €1,262,144 | €1,254,962 | -€7,182 | -0.6% |
| Equity | 10/15 | €1,073,686 | €1,134,401 | +€60,715 | +5.7% |
| Contributions | 10/11 | €63,800 | €63,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,009,886 | €1,070,601 | +€60,715 | +6.0% |
| Provisions and deferred taxes | 16 | - | €5,880 | +€5,880 | |
| Provisions for liabilities and charges | 160/5 | - | €5,880 | +€5,880 | |
| Pensions and similar obligations | 160 | - | €5,880 | +€5,880 | |
| Amounts payable | 17/49 | €188,458 | €114,681 | -€73,776 | -39.1% |
| Amounts payable after more than one year | 17 | €361 | €323 | -€37 | -10.3% |
| Other amounts payable | 178/9 | €361 | €323 | -€37 | -10.3% |
| Amounts payable within one year | 42/48 | €88,097 | €114,358 | +€26,261 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €1,073 | €1,072 | -€0 | 0.0% |
| Trade debts | 44 | €85,653 | €113,286 | +€27,633 | +32.3% |
| Suppliers | 440/4 | €85,653 | €113,286 | +€27,633 | +32.3% |
| Taxes, remuneration and social security | 45 | €1,371 | - | -€1,371 | |
| Remuneration and social security | 454/9 | €1,371 | - | -€1,371 | |
| Accrued charges and deferred income | 492/3 | €100,000 | - | -€100,000 | |
| Remuneration, social security and pensions | 62 | €37,228 | €801 | -€36,427 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,321 | €18,846 | +€525 | +2.9% |
| Other operating charges | 640/8 | €4,388 | - | -€4,388 | |
| Non-recurring operating charges | 66A | - | €270 | +€270 | |
| Gross operating margin | 9900 | €11,480 | €94,732 | +€83,252 | +725% |
| Operating profit (loss) | 9901 | -€48,457 | €74,816 | +€123,273 | |
| Financial income | 75/76B | €6,093 | €7,437 | +€1,344 | +22.1% |
| Recurring financial income | 75 | €6,093 | €7,437 | +€1,344 | +22.1% |
| Financial charges | 65/66B | €1,333 | €9,038 | +€7,704 | +578% |
| Recurring financial charges | 65 | €1,333 | €9,038 | +€7,704 | +578% |
| Profit (loss) for the period before taxes | 9903 | -€43,698 | €73,215 | +€116,912 | |
| Income taxes | 67/77 | €5,594 | €12,500 | +€6,906 | +123% |
| Profit (loss) for the period | 9904 | -€49,291 | €60,715 | +€110,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,291 | €60,715 | +€110,006 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.