Prima Vista: 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 Vista
Largest movements
- Receivables within one year +€29,691
up €29,691 (+22.2%), from €133,501 to €163,191
of which Trade receivables: +€26,136
- Reserves +€18,059
up €18,059 (+3.8%), from €475,790 to €493,850
of which Distributable reserves: +€18,059
- Financial income +€1,268
up €1,268 (+55.5%), from €2,287 to €3,555
- Gross operating margin -€196
down €196 (-1.2%), from €16,986 to €16,790
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 | €743,354 | €765,810 | +€22,456 | +3.0% |
| Fixed assets | 21/28 | €570,973 | €570,973 | = | 0.0% |
| Financial fixed assets | 28 | €570,973 | €570,973 | = | 0.0% |
| Current assets | 29/58 | €172,380 | €194,837 | +€22,456 | +13.0% |
| Amounts receivable within one year | 40/41 | €133,501 | €163,191 | +€29,691 | +22.2% |
| Trade receivables | 40 | €6,534 | €32,670 | +€26,136 | +400% |
| Other amounts receivable | 41 | €126,967 | €130,521 | +€3,555 | +2.8% |
| Cash at bank and in hand | 54/58 | €38,880 | €31,645 | -€7,234 | -18.6% |
| Total equity and liabilities | 10/49 | €743,354 | €765,810 | +€22,456 | +3.0% |
| Equity | 10/15 | €565,790 | €583,850 | +€18,059 | +3.2% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €475,790 | €493,850 | +€18,059 | +3.8% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €466,790 | €484,850 | +€18,059 | +3.9% |
| Amounts payable | 17/49 | €177,563 | €181,960 | +€4,397 | +2.5% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,503 | €31,960 | +€4,457 | +16.2% |
| Trade debts | 44 | €30 | €763 | +€733 | +2,442% |
| Suppliers | 440/4 | €30 | €763 | +€733 | +2,442% |
| Taxes, remuneration and social security | 45 | €4,247 | €4,371 | +€124 | +2.9% |
| Taxes | 450/3 | €4,247 | €4,371 | +€124 | +2.9% |
| Other amounts payable | 47/48 | €23,227 | €26,827 | +€3,600 | +15.5% |
| Accrued charges and deferred income | 492/3 | €60 | - | -€60 | |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €16,986 | €16,790 | -€196 | -1.2% |
| Operating profit (loss) | 9901 | €16,416 | €16,205 | -€212 | -1.3% |
| Financial income | 75/76B | €2,287 | €3,555 | +€1,268 | +55.5% |
| Recurring financial income | 75 | €2,287 | €3,555 | +€1,268 | +55.5% |
| Financial charges | 65/66B | €30 | - | -€30 | |
| Recurring financial charges | 65 | €30 | - | -€30 | |
| Profit (loss) for the period before taxes | 9903 | €18,673 | €19,759 | +€1,086 | +5.8% |
| Income taxes | 67/77 | €1,600 | €1,700 | +€100 | +6.3% |
| Profit (loss) for the period | 9904 | €17,073 | €18,059 | +€986 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,073 | €18,059 | +€986 | +5.8% |
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.