PRIMA VILLA: 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 VILLA
Largest movements
- Stocks and contracts -€332,613
no longer reported in 2025 (was €332,613)
- Cash +€228,648
up €228,648 (+2,540,533%), from €9 to €228,657
mainly Stocks and contracts (+€332,613) and Receivables within one year (+€23,905)
- Receivables within one year -€23,905
down €23,905 (-48.6%), from €49,148 to €25,243
of which Other amounts receivable: -€26,053
- Deferred charges and accrued income -€12,644
down €12,644 (-79.5%), from €15,904 to €3,260
- Trade debts -€58,116
down €58,116 (-76.0%), from €76,480 to €18,364
- Other debts -€46,184
down €46,184 (-47.4%), from €97,417 to €51,233
- Current portion of long-term debt -€24,176
no longer reported in 2025 (was €24,176)
- Profit (loss) carried forward -€17,867
new in 2025: -€17,867
- Tax, wage and social debts +€5,829
up €5,829 (+17.9%), from €32,497 to €38,326
- Turnover -€116,919
down €116,919 (-23.6%), from €495,949 to €379,030
- Purchases and services -€68,614
down €68,614 (-14.9%), from €462,022 to €393,408
- Gross operating margin -€48,305
down €48,305, from €33,927 to -€14,378
- Taxes -€8,618
down €8,618 (-82.8%), from €10,408 to €1,790
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 | €397,674 | €257,160 | -€140,514 | -35.3% |
| Current assets | 29/58 | €397,674 | €257,160 | -€140,514 | -35.3% |
| Stocks and contracts in progress | 3 | €332,613 | - | -€332,613 | |
| Stocks | 30/36 | €332,613 | - | -€332,613 | |
| Amounts receivable within one year | 40/41 | €49,148 | €25,243 | -€23,905 | -48.6% |
| Trade receivables | 40 | €13,436 | €15,584 | +€2,148 | +16.0% |
| Other amounts receivable | 41 | €35,712 | €9,659 | -€26,053 | -73.0% |
| Cash at bank and in hand | 54/58 | €9 | €228,657 | +€228,648 | +2,540,533% |
| Deferred charges and accrued income | 490/1 | €15,904 | €3,260 | -€12,644 | -79.5% |
| Total equity and liabilities | 10/49 | €397,674 | €257,160 | -€140,514 | -35.3% |
| Equity | 10/15 | €167,104 | €149,237 | -€17,867 | -10.7% |
| Contributions | 10/11 | €700 | €700 | = | 0.0% |
| Reserves | 13 | €166,404 | €166,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €164,544 | €164,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,867 | -€17,867 | |
| Amounts payable | 17/49 | €230,570 | €107,923 | -€122,647 | -53.2% |
| Amounts payable within one year | 42/48 | €230,570 | €107,923 | -€122,647 | -53.2% |
| Current portion of amounts payable after more than one year | 42 | €24,176 | - | -€24,176 | |
| Trade debts | 44 | €76,480 | €18,364 | -€58,116 | -76.0% |
| Suppliers | 440/4 | €76,480 | €18,364 | -€58,116 | -76.0% |
| Taxes, remuneration and social security | 45 | €32,497 | €38,326 | +€5,829 | +17.9% |
| Taxes | 450/3 | €32,497 | €38,326 | +€5,829 | +17.9% |
| Other amounts payable | 47/48 | €97,417 | €51,233 | -€46,184 | -47.4% |
| Turnover | 70 | €495,949 | €379,030 | -€116,919 | -23.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €462,022 | €393,408 | -€68,614 | -14.9% |
| Other operating charges | 640/8 | €655 | €527 | -€128 | -19.5% |
| Gross operating margin | 9900 | €33,927 | -€14,378 | -€48,305 | |
| Operating profit (loss) | 9901 | €33,272 | -€14,905 | -€48,177 | |
| Financial income | 75/76B | €62 | - | -€62 | |
| Recurring financial income | 75 | €62 | - | -€62 | |
| Financial charges | 65/66B | €2,805 | €1,172 | -€1,633 | -58.2% |
| Recurring financial charges | 65 | €2,805 | €1,172 | -€1,633 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €30,529 | -€16,077 | -€46,606 | |
| Income taxes | 67/77 | €10,408 | €1,790 | -€8,618 | -82.8% |
| Profit (loss) for the period | 9904 | €20,121 | -€17,867 | -€37,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,121 | -€17,867 | -€37,988 |
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 16 October 2026 via checked.be.