PRIMADENT: 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.
PRIMADENT
Largest movements
- Tangible fixed assets -€64,262
down €64,262 (-17.3%), from €371,778 to €307,517
of which Leasing and similar rights: -€50,165
- Receivables within one year +€49,047
new in 2025: €49,047
of which Other amounts receivable: +€40,706
- Cash +€7,018
up €7,018 (+163.9%), from €4,283 to €11,300
mainly Net result for the year (+€116,788) and Depreciation (+€82,150)
- Other debts -€120,990
down €120,990 (-73.0%), from €165,846 to €44,855
- Profit (loss) carried forward +€116,788
up €116,788, from -€111,861 to €4,927
- Debts after one year -€39,672
down €39,672 (-18.4%), from €215,679 to €176,007
- Tax, wage and social debts +€19,137
up €19,137 (+253.1%), from €7,560 to €26,697
of which Remuneration and social security: +€15,183
- Trade debts +€9,924
up €9,924 (+19.9%), from €49,778 to €59,701
- Gross operating margin +€392,093
up €392,093, from -€40,697 to €351,396
- Staff costs +€96,195
up €96,195 (+354.5%), from €27,138 to €123,333
- Depreciation +€58,046
up €58,046 (+240.8%), from €24,104 to €82,150
- Financial charges +€7,949
up €7,949 (+147.9%), from €5,374 to €13,323
- Taxes +€3,954
new in 2025: €3,954
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 | €378,329 | €368,731 | -€9,598 | -2.5% |
| Fixed assets | 21/28 | €372,754 | €307,753 | -€65,000 | -17.4% |
| Intangible fixed assets | 21 | €860 | €121 | -€739 | -85.9% |
| Tangible fixed assets | 22/27 | €371,778 | €307,517 | -€64,262 | -17.3% |
| Plant, machinery and equipment | 23 | €23,106 | €18,096 | -€5,010 | -21.7% |
| Furniture and vehicles | 24 | €41,460 | €32,374 | -€9,087 | -21.9% |
| Leasing and similar rights | 25 | €307,212 | €257,047 | -€50,165 | -16.3% |
| Financial fixed assets | 28 | €116 | €116 | = | 0.0% |
| Current assets | 29/58 | €5,576 | €60,978 | +€55,402 | +993.6% |
| Amounts receivable within one year | 40/41 | - | €49,047 | +€49,047 | |
| Trade receivables | 40 | - | €8,340 | +€8,340 | |
| Other amounts receivable | 41 | - | €40,706 | +€40,706 | |
| Cash at bank and in hand | 54/58 | €4,283 | €11,300 | +€7,018 | +163.9% |
| Deferred charges and accrued income | 490/1 | €1,293 | €631 | -€662 | -51.2% |
| Total equity and liabilities | 10/49 | €378,329 | €368,731 | -€9,598 | -2.5% |
| Equity | 10/15 | -€109,861 | €6,927 | +€116,788 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,861 | €4,927 | +€116,788 | |
| Amounts payable | 17/49 | €488,190 | €361,804 | -€126,386 | -25.9% |
| Amounts payable after more than one year | 17 | €215,679 | €176,007 | -€39,672 | -18.4% |
| Financial debts | 170/4 | €215,679 | €176,007 | -€39,672 | -18.4% |
| Amounts payable within one year | 42/48 | €272,511 | €185,797 | -€86,714 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €49,327 | €54,544 | +€5,216 | +10.6% |
| Trade debts | 44 | €49,778 | €59,701 | +€9,924 | +19.9% |
| Suppliers | 440/4 | €49,778 | €59,701 | +€9,924 | +19.9% |
| Taxes, remuneration and social security | 45 | €7,560 | €26,697 | +€19,137 | +253.1% |
| Taxes | 450/3 | - | €3,954 | +€3,954 | |
| Remuneration and social security | 454/9 | €7,560 | €22,743 | +€15,183 | +200.8% |
| Other amounts payable | 47/48 | €165,846 | €44,855 | -€120,990 | -73.0% |
| Remuneration, social security and pensions | 62 | €27,138 | €123,333 | +€96,195 | +354.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,104 | €82,150 | +€58,046 | +240.8% |
| Other operating charges | 640/8 | €13,825 | €13,401 | -€424 | -3.1% |
| Non-recurring operating charges | 66A | €741 | - | -€741 | |
| Gross operating margin | 9900 | -€40,697 | €351,396 | +€392,093 | |
| Operating profit (loss) | 9901 | -€106,504 | €132,513 | +€239,016 | |
| Financial income | 75/76B | €17 | €1,552 | +€1,536 | +9256.1% |
| Recurring financial income | 75 | €17 | €1,552 | +€1,536 | +9256.1% |
| Financial charges | 65/66B | €5,374 | €13,323 | +€7,949 | +147.9% |
| Recurring financial charges | 65 | €5,374 | €13,323 | +€7,949 | +147.9% |
| Profit (loss) for the period before taxes | 9903 | -€111,861 | €120,742 | +€232,602 | |
| Income taxes | 67/77 | - | €3,954 | +€3,954 | |
| Profit (loss) for the period | 9904 | -€111,861 | €116,788 | +€228,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€111,861 | €116,788 | +€228,649 |
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 1 October 2026 via checked.be.