PRIMA SELECT: what changed
Two fiscal 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 SELECT
Largest movements
- Tangible fixed assets +€99,974
up €99,974 (+23.3%), from €429,837 to €529,811
of which Land and buildings: +€102,255
- Cash +€31,304
up €31,304 (+41.8%), from €74,945 to €106,248
mainly Other debts (+€127,801) and Net result for the year (+€49,307)
- Receivables within one year +€15,371
up €15,371 (+2540.7%), from €605 to €15,976
- Other debts +€127,801
up €127,801 (+127.3%), from €100,425 to €228,226
- Reserves +€49,307
up €49,307 (+42.0%), from €117,414 to €166,721
- Debts after one year -€30,174
down €30,174 (-8.9%), from €337,369 to €307,195
of which Financial debts: -€30,174
- Gross operating margin +€15,716
up €15,716 (+14.0%), from €112,503 to €128,219
- Write-downs +€15,000
new in 2025: €15,000
- Financial charges +€10,907
up €10,907 (+101.0%), from €10,795 to €21,703
- Depreciation +€4,237
up €4,237 (+26.8%), from €15,789 to €20,026
- Taxes -€3,191
down €3,191 (-14.9%), from €21,377 to €18,187
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.
Cash bridge derived
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 | €624,169 | €775,818 | +€151,649 | +24.3% |
| Fixed assets | 21/28 | €548,620 | €653,594 | +€104,974 | +19.1% |
| Tangible fixed assets | 22/27 | €429,837 | €529,811 | +€99,974 | +23.3% |
| Land and buildings | 22 | €420,636 | €522,892 | +€102,255 | +24.3% |
| Plant, machinery and equipment | 23 | €9,200 | €6,919 | -€2,281 | -24.8% |
| Financial fixed assets | 28 | €118,783 | €123,783 | +€5,000 | +4.2% |
| Current assets | 29/58 | €75,550 | €122,225 | +€46,675 | +61.8% |
| Amounts receivable within one year | 40/41 | €605 | €15,976 | +€15,371 | +2540.7% |
| Trade receivables | 40 | €605 | €15,976 | +€15,371 | +2540.7% |
| Cash at bank and in hand | 54/58 | €74,945 | €106,248 | +€31,304 | +41.8% |
| Total equity and liabilities | 10/49 | €624,169 | €775,818 | +€151,649 | +24.3% |
| Equity | 10/15 | €147,414 | €196,721 | +€49,307 | +33.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €117,414 | €166,721 | +€49,307 | +42.0% |
| Distributable reserves | 133 | €117,414 | €166,721 | +€49,307 | +42.0% |
| Amounts payable | 17/49 | €476,756 | €579,097 | +€102,342 | +21.5% |
| Amounts payable after more than one year | 17 | €337,369 | €307,195 | -€30,174 | -8.9% |
| Financial debts | 170/4 | €337,119 | €306,945 | -€30,174 | -9.0% |
| Other amounts payable | 178/9 | €250 | €250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €139,387 | €271,902 | +€132,516 | +95.1% |
| Current portion of amounts payable after more than one year | 42 | €34,338 | €30,174 | -€4,164 | -12.1% |
| Trade debts | 44 | €1,700 | €4,861 | +€3,160 | +185.9% |
| Suppliers | 440/4 | €1,700 | €4,861 | +€3,160 | +185.9% |
| Taxes, remuneration and social security | 45 | €2,924 | €8,642 | +€5,718 | +195.6% |
| Taxes | 450/3 | €2,924 | €7,264 | +€4,340 | +148.4% |
| Remuneration and social security | 454/9 | - | €1,378 | +€1,378 | |
| Other amounts payable | 47/48 | €100,425 | €228,226 | +€127,801 | +127.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €53,309 | €52,676 | -€634 | -1.2% |
| Remuneration, social security and pensions | 62 | €1,641 | €1,872 | +€231 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,789 | €20,026 | +€4,237 | +26.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €2,170 | €2,239 | +€68 | +3.2% |
| Gross operating margin | 9900 | €112,503 | €128,219 | +€15,716 | +14.0% |
| Operating profit (loss) | 9901 | €92,903 | €89,082 | -€3,820 | -4.1% |
| Financial income | 75/76B | €0 | €114 | +€114 | +1143300.0% |
| Recurring financial income | 75 | €0 | €114 | +€114 | +1143300.0% |
| Financial charges | 65/66B | €10,795 | €21,703 | +€10,907 | +101.0% |
| Recurring financial charges | 65 | €10,795 | €21,703 | +€10,907 | +101.0% |
| Profit (loss) for the period before taxes | 9903 | €82,107 | €67,494 | -€14,613 | -17.8% |
| Income taxes | 67/77 | €21,377 | €18,187 | -€3,191 | -14.9% |
| Profit (loss) for the period | 9904 | €60,730 | €49,307 | -€11,423 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,730 | €49,307 | -€11,423 | -18.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.