PRIMAMIJO: 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.
PRIMAMIJO
Largest movements
- Cash -€2,479
down €2,479 (-27.6%), from €8,978 to €6,499
mainly Current portion of long-term debt (-€21,970) and Debts after one year (-€2,635)
- Current portion of long-term debt -€21,970
down €21,970 (-89.3%), from €24,606 to €2,635
- Reserves +€20,681
up €20,681 (+15.7%), from €131,984 to €152,665
- Debts after one year -€2,635
no longer reported in 2025 (was €2,635)
- Financial income -€10,021
down €10,021 (-99.7%), from €10,055 to €34
- Gross operating margin +€2,301
up €2,301 (+8.1%), from €28,410 to €30,712
- Financial charges -€1,462
down €1,462 (-51.8%), from €2,823 to €1,361
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 | €170,099 | €167,606 | -€2,493 | -1.5% |
| Fixed assets | 21/28 | €160,429 | €160,307 | -€123 | -0.1% |
| Tangible fixed assets | 22/27 | €429 | €307 | -€123 | -28.6% |
| Plant, machinery and equipment | 23 | €429 | €307 | -€123 | -28.6% |
| Financial fixed assets | 28 | €160,000 | €160,000 | = | 0.0% |
| Current assets | 29/58 | €9,670 | €7,299 | -€2,371 | -24.5% |
| Amounts receivable within one year | 40/41 | €49 | €146 | +€97 | +201% |
| Trade receivables | 40 | - | €146 | +€146 | |
| Other amounts receivable | 41 | €49 | - | -€49 | |
| Cash at bank and in hand | 54/58 | €8,978 | €6,499 | -€2,479 | -27.6% |
| Deferred charges and accrued income | 490/1 | €643 | €654 | +€12 | +1.8% |
| Total equity and liabilities | 10/49 | €170,099 | €167,606 | -€2,493 | -1.5% |
| Equity | 10/15 | €138,234 | €158,915 | +€20,681 | +15.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €131,984 | €152,665 | +€20,681 | +15.7% |
| Distributable reserves | 133 | €131,984 | €152,665 | +€20,681 | +15.7% |
| Amounts payable | 17/49 | €31,865 | €8,691 | -€23,174 | -72.7% |
| Amounts payable after more than one year | 17 | €2,635 | - | -€2,635 | |
| Financial debts | 170/4 | €2,635 | - | -€2,635 | |
| Amounts payable within one year | 42/48 | €29,030 | €8,490 | -€20,540 | -70.8% |
| Current portion of amounts payable after more than one year | 42 | €24,606 | €2,635 | -€21,970 | -89.3% |
| Trade debts | 44 | €701 | €805 | +€105 | +14.9% |
| Suppliers | 440/4 | €701 | €805 | +€105 | +14.9% |
| Taxes, remuneration and social security | 45 | €2,490 | €2,531 | +€41 | +1.7% |
| Taxes | 450/3 | €2,490 | €2,531 | +€41 | +1.7% |
| Other amounts payable | 47/48 | €1,233 | €2,518 | +€1,284 | +104% |
| Accrued charges and deferred income | 492/3 | €200 | €202 | +€1 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €123 | = | 0.0% |
| Other operating charges | 640/8 | €499 | €513 | +€13 | +2.6% |
| Gross operating margin | 9900 | €28,410 | €30,712 | +€2,301 | +8.1% |
| Operating profit (loss) | 9901 | €27,788 | €30,076 | +€2,288 | +8.2% |
| Financial income | 75/76B | €10,055 | €34 | -€10,021 | -99.7% |
| Recurring financial income | 75 | €10,055 | €34 | -€10,021 | -99.7% |
| Financial charges | 65/66B | €2,823 | €1,361 | -€1,462 | -51.8% |
| Recurring financial charges | 65 | €2,823 | €1,361 | -€1,462 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €35,020 | €28,750 | -€6,270 | -17.9% |
| Income taxes | 67/77 | €7,968 | €8,069 | +€101 | +1.3% |
| Profit (loss) for the period | 9904 | €27,052 | €20,681 | -€6,372 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,052 | €20,681 | -€6,372 | -23.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.