PRIMA VINUM: 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 VINUM
Largest movements
- Receivables within one year +€52,626
up €52,626 (+85.6%), from €61,505 to €114,131
of which Trade receivables: +€41,613
- Tangible fixed assets -€26,047
down €26,047 (-35.1%), from €74,187 to €48,141
of which Furniture and vehicles: -€18,468
- Cash -€12,161
down €12,161 (-7.5%), from €161,443 to €149,281
mainly Receivables within one year (-€52,626) and Trade debts (-€40,703)
- Reserves +€56,998
up €56,998 (+22.1%), from €257,963 to €314,961
- Trade debts -€40,703
down €40,703 (-14.1%), from €288,956 to €248,253
- Current portion of long-term debt -€12,493
down €12,493 (-78.0%), from €16,010 to €3,517
- Gross operating margin -€8,118
down €8,118 (-6.3%), from €127,905 to €119,787
- Financial charges -€4,323
down €4,323 (-56.9%), from €7,593 to €3,271
- Depreciation -€1,295
down €1,295 (-3.9%), from €33,091 to €31,797
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 | €1,048,649 | €1,057,638 | +€8,989 | +0.9% |
| Fixed assets | 21/28 | €80,687 | €48,891 | -€31,797 | -39.4% |
| Intangible fixed assets | 21 | €6,500 | €750 | -€5,750 | -88.5% |
| Tangible fixed assets | 22/27 | €74,187 | €48,141 | -€26,047 | -35.1% |
| Land and buildings | 22 | €36,133 | €31,542 | -€4,591 | -12.7% |
| Plant, machinery and equipment | 23 | €9,324 | €6,337 | -€2,988 | -32.0% |
| Furniture and vehicles | 24 | €28,730 | €10,262 | -€18,468 | -64.3% |
| Current assets | 29/58 | €967,961 | €1,008,747 | +€40,786 | +4.2% |
| Stocks and contracts in progress | 3 | €738,417 | €738,106 | -€311 | 0.0% |
| Stocks | 30/36 | €738,417 | €738,106 | -€311 | 0.0% |
| Amounts receivable within one year | 40/41 | €61,505 | €114,131 | +€52,626 | +85.6% |
| Trade receivables | 40 | €22,605 | €64,218 | +€41,613 | +184% |
| Other amounts receivable | 41 | €38,900 | €49,913 | +€11,013 | +28.3% |
| Cash at bank and in hand | 54/58 | €161,443 | €149,281 | -€12,161 | -7.5% |
| Deferred charges and accrued income | 490/1 | €6,597 | €7,229 | +€632 | +9.6% |
| Total equity and liabilities | 10/49 | €1,048,649 | €1,057,638 | +€8,989 | +0.9% |
| Equity | 10/15 | €699,070 | €756,068 | +€56,998 | +8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €257,963 | €314,961 | +€56,998 | +22.1% |
| Distributable reserves | 133 | €257,963 | €314,961 | +€56,998 | +22.1% |
| Profit (loss) carried forward | 14 | €422,515 | €422,515 | = | 0.0% |
| Amounts payable | 17/49 | €349,579 | €301,570 | -€48,009 | -13.7% |
| Amounts payable after more than one year | 17 | €3,517 | - | -€3,517 | |
| Financial debts | 170/4 | €3,517 | - | -€3,517 | |
| Amounts payable within one year | 42/48 | €345,417 | €301,570 | -€43,848 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €16,010 | €3,517 | -€12,493 | -78.0% |
| Trade debts | 44 | €288,956 | €248,253 | -€40,703 | -14.1% |
| Suppliers | 440/4 | €288,956 | €248,253 | -€40,703 | -14.1% |
| Taxes, remuneration and social security | 45 | €40,452 | €49,800 | +€9,349 | +23.1% |
| Taxes | 450/3 | €40,452 | €49,800 | +€9,349 | +23.1% |
| Accrued charges and deferred income | 492/3 | €645 | - | -€645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,091 | €31,797 | -€1,295 | -3.9% |
| Other operating charges | 640/8 | €602 | €182 | -€420 | -69.8% |
| Gross operating margin | 9900 | €127,905 | €119,787 | -€8,118 | -6.3% |
| Operating profit (loss) | 9901 | €94,211 | €87,809 | -€6,403 | -6.8% |
| Financial income | 75/76B | €151 | - | -€151 | |
| Recurring financial income | 75 | €151 | - | -€151 | |
| Financial charges | 65/66B | €7,593 | €3,271 | -€4,323 | -56.9% |
| Recurring financial charges | 65 | €7,593 | €3,271 | -€4,323 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €86,769 | €84,538 | -€2,231 | -2.6% |
| Income taxes | 67/77 | €28,770 | €27,540 | -€1,230 | -4.3% |
| Profit (loss) for the period | 9904 | €57,999 | €56,998 | -€1,001 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,999 | €56,998 | -€1,001 | -1.7% |
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 23 October 2026 via checked.be.