PRIMA LETTERING: 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 LETTERING
Largest movements
- Current investments -€132,000
down €132,000 (-58.9%), from €224,000 to €92,000
- Tangible fixed assets -€22,090
down €22,090 (-16.0%), from €137,832 to €115,742
of which Furniture and vehicles: -€12,954
- Receivables within one year -€5,833
down €5,833 (-20.6%), from €28,362 to €22,529
of which Trade receivables: -€11,430
- Other debts -€140,675
down €140,675 (-96.5%), from €145,821 to €5,146
- Reserves -€9,986
down €9,986 (-6.0%), from €165,794 to €155,808
of which Non-distributable reserves: -€9,916
- Profit (loss) carried forward -€7,719
new in 2025: -€7,719
- Gross operating margin -€54,619
down €54,619 (-86.8%), from €62,905 to €8,286
- Taxes -€9,026
down €9,026 (-97.3%), from €9,276 to €251
- Financial income -€2,467
down €2,467 (-63.9%), from €3,861 to €1,394
- Financial charges -€1,207
down €1,207 (-54.5%), from €2,213 to €1,006
- Depreciation -€827
down €827 (-3.6%), from €22,917 to €22,090
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 | €422,626 | €259,012 | -€163,615 | -38.7% |
| Fixed assets | 21/28 | €137,837 | €115,747 | -€22,090 | -16.0% |
| Tangible fixed assets | 22/27 | €137,832 | €115,742 | -€22,090 | -16.0% |
| Land and buildings | 22 | €99,177 | €98,053 | -€1,125 | -1.1% |
| Plant, machinery and equipment | 23 | €24,940 | €16,928 | -€8,012 | -32.1% |
| Furniture and vehicles | 24 | €13,715 | €762 | -€12,954 | -94.4% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €284,789 | €143,265 | -€141,524 | -49.7% |
| Stocks and contracts in progress | 3 | €26,029 | €23,186 | -€2,843 | -10.9% |
| Stocks | 30/36 | €26,029 | €23,186 | -€2,843 | -10.9% |
| Amounts receivable within one year | 40/41 | €28,362 | €22,529 | -€5,833 | -20.6% |
| Trade receivables | 40 | €22,555 | €11,125 | -€11,430 | -50.7% |
| Other amounts receivable | 41 | €5,808 | €11,404 | +€5,596 | +96.4% |
| Current investments | 50/53 | €224,000 | €92,000 | -€132,000 | -58.9% |
| Cash at bank and in hand | 54/58 | €1,988 | €2,727 | +€740 | +37.2% |
| Deferred charges and accrued income | 490/1 | €4,410 | €2,823 | -€1,587 | -36.0% |
| Total equity and liabilities | 10/49 | €422,626 | €259,012 | -€163,615 | -38.7% |
| Equity | 10/15 | €264,951 | €247,246 | -€17,705 | -6.7% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €165,794 | €155,808 | -€9,986 | -6.0% |
| Non-distributable reserves | 130/1 | €9,916 | - | -€9,916 | |
| Legal reserve | 130 | €9,916 | - | -€9,916 | |
| Distributable reserves | 133 | €155,878 | €155,808 | -€70 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,719 | -€7,719 | |
| Amounts payable | 17/49 | €157,675 | €11,766 | -€145,909 | -92.5% |
| Amounts payable within one year | 42/48 | €157,675 | €11,766 | -€145,909 | -92.5% |
| Trade debts | 44 | €2,664 | €1,039 | -€1,625 | -61.0% |
| Suppliers | 440/4 | €2,664 | €1,039 | -€1,625 | -61.0% |
| Taxes, remuneration and social security | 45 | €9,190 | €5,581 | -€3,609 | -39.3% |
| Taxes | 450/3 | €9,190 | €5,581 | -€3,609 | -39.3% |
| Other amounts payable | 47/48 | €145,821 | €5,146 | -€140,675 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,917 | €22,090 | -€827 | -3.6% |
| Other operating charges | 640/8 | €3,939 | €4,038 | +€98 | +2.5% |
| Gross operating margin | 9900 | €62,905 | €8,286 | -€54,619 | -86.8% |
| Operating profit (loss) | 9901 | €36,049 | -€17,843 | -€53,891 | |
| Financial income | 75/76B | €3,861 | €1,394 | -€2,467 | -63.9% |
| Recurring financial income | 75 | €3,861 | €1,394 | -€2,467 | -63.9% |
| Financial charges | 65/66B | €2,213 | €1,006 | -€1,207 | -54.5% |
| Recurring financial charges | 65 | €2,213 | €1,006 | -€1,207 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €37,696 | -€17,455 | -€55,151 | |
| Income taxes | 67/77 | €9,276 | €251 | -€9,026 | -97.3% |
| Profit (loss) for the period | 9904 | €28,420 | -€17,705 | -€46,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,420 | -€17,705 | -€46,126 |
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 20 October 2026 via checked.be.