PRIMA SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets +€945,530
new in 2025: €945,530
- Cash -€188,872
down €188,872 (-79.7%), from €237,013 to €48,142
mainly Investment in fixed assets (net) (-€946,000) and Contributions, distributions and other (-€294,118)
- Reserves +€489,847
up €489,847 (+82.5%), from €593,601 to €1.1m
- Debts after one year +€148,355
up €148,355 (+25.5%), from €582,600 to €730,955
- Other debts +€88,341
up €88,341 (+58.8%), from €150,353 to €238,694
- Tax, wage and social debts +€30,708
up €30,708 (+135.8%), from €22,619 to €53,327
of which Taxes: +€33,043
- Financial income +€450,000
up €450,000 (+112.5%), from €400,000 to €850,000
- Other operating charges +€114,377
up €114,377 (+9468.2%), from €1,208 to €115,585
- Gross operating margin -€28,649
down €28,649 (-32.0%), from €89,392 to €60,743
- Taxes -€15,556
down €15,556 (-100.0%), from €15,556 to €0
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 | €1,512,462 | €2,278,209 | +€765,748 | +50.6% |
| Fixed assets | 21/28 | €1,250,055 | €2,195,585 | +€945,530 | +75.6% |
| Tangible fixed assets | 22/27 | - | €945,530 | +€945,530 | |
| Land and buildings | 22 | - | €945,530 | +€945,530 | |
| Financial fixed assets | 28 | €1,250,055 | €1,250,055 | = | 0.0% |
| Current assets | 29/58 | €262,407 | €82,625 | -€179,782 | -68.5% |
| Amounts receivable within one year | 40/41 | €24,200 | €33,150 | +€8,950 | +37.0% |
| Trade receivables | 40 | €24,200 | €18,150 | -€6,050 | -25.0% |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €237,013 | €48,142 | -€188,872 | -79.7% |
| Deferred charges and accrued income | 490/1 | €1,193 | €1,333 | +€140 | +11.7% |
| Total equity and liabilities | 10/49 | €1,512,462 | €2,278,209 | +€765,748 | +50.6% |
| Equity | 10/15 | €613,601 | €1,103,448 | +€489,847 | +79.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €593,601 | €1,083,448 | +€489,847 | +82.5% |
| Distributable reserves | 133 | €593,601 | €1,083,448 | +€489,847 | +82.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €898,861 | €1,174,761 | +€275,900 | +30.7% |
| Amounts payable after more than one year | 17 | €582,600 | €730,955 | +€148,355 | +25.5% |
| Financial debts | 170/4 | €582,600 | €730,955 | +€148,355 | +25.5% |
| Amounts payable within one year | 42/48 | €315,951 | €443,806 | +€127,856 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €140,955 | €151,645 | +€10,690 | +7.6% |
| Trade debts | 44 | €2,024 | €140 | -€1,883 | -93.1% |
| Suppliers | 440/4 | €2,024 | €140 | -€1,883 | -93.1% |
| Taxes, remuneration and social security | 45 | €22,619 | €53,327 | +€30,708 | +135.8% |
| Taxes | 450/3 | €17,145 | €50,188 | +€33,043 | +192.7% |
| Remuneration and social security | 454/9 | €5,474 | €3,139 | -€2,335 | -42.7% |
| Other amounts payable | 47/48 | €150,353 | €238,694 | +€88,341 | +58.8% |
| Accrued charges and deferred income | 492/3 | €310 | €0 | -€310 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €470 | +€470 | |
| Other operating charges | 640/8 | €1,208 | €115,585 | +€114,377 | +9468.2% |
| Gross operating margin | 9900 | €89,392 | €60,743 | -€28,649 | -32.0% |
| Operating profit (loss) | 9901 | €88,184 | -€55,313 | -€143,497 | |
| Financial income | 75/76B | €400,000 | €850,000 | +€450,000 | +112.5% |
| Recurring financial income | 75 | €400,000 | €850,000 | +€450,000 | +112.5% |
| Financial charges | 65/66B | €11,593 | €10,722 | -€871 | -7.5% |
| Recurring financial charges | 65 | €11,593 | €10,722 | -€871 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €476,590 | €783,965 | +€307,374 | +64.5% |
| Income taxes | 67/77 | €15,556 | €0 | -€15,556 | -100.0% |
| Profit (loss) for the period | 9904 | €461,035 | €783,965 | +€322,930 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €461,035 | €783,965 | +€322,930 | +70.0% |
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 12 October 2026 via checked.be.