PRIMAPLANT: 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.
PRIMAPLANT
Largest movements
- Cash +€11,005
up €11,005 (+9.1%), from €120,778 to €131,783
mainly Net result for the year (+€64,121) and Other debts (+€27,013)
- Debts after one year -€80,000
down €80,000 (-51.6%), from €155,000 to €75,000
- Reserves +€41,000
new in 2025: €41,000
- Other debts +€27,013
up €27,013 (+61.9%), from €43,646 to €70,659
- Profit (loss) carried forward +€23,121
up €23,121 (+32.9%), from -€70,309 to -€47,188
- Taxes +€17,273
up €17,273 (+4667.4%), from €370 to €17,643
- Gross operating margin -€7,198
down €7,198 (-7.8%), from €92,587 to €85,389
- Depreciation -€1,353
no longer reported in 2025 (was €1,353)
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 | €166,837 | €178,839 | +€12,002 | +7.2% |
| Fixed assets | 21/28 | €31,699 | €31,699 | = | 0.0% |
| Tangible fixed assets | 22/27 | €31,699 | €31,699 | = | 0.0% |
| Land and buildings | 22 | €31,699 | €31,699 | = | 0.0% |
| Current assets | 29/58 | €135,138 | €147,140 | +€12,002 | +8.9% |
| Amounts receivable within one year | 40/41 | €12,321 | €13,737 | +€1,415 | +11.5% |
| Trade receivables | 40 | €12,321 | €13,737 | +€1,415 | +11.5% |
| Cash at bank and in hand | 54/58 | €120,778 | €131,783 | +€11,005 | +9.1% |
| Deferred charges and accrued income | 490/1 | €2,038 | €1,620 | -€419 | -20.5% |
| Total equity and liabilities | 10/49 | €166,837 | €178,839 | +€12,002 | +7.2% |
| Equity | 10/15 | -€40,309 | €23,812 | +€64,121 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €41,000 | +€41,000 | |
| Distributable reserves | 133 | - | €41,000 | +€41,000 | |
| Profit (loss) carried forward | 14 | -€70,309 | -€47,188 | +€23,121 | +32.9% |
| Amounts payable | 17/49 | €207,146 | €155,027 | -€52,119 | -25.2% |
| Amounts payable after more than one year | 17 | €155,000 | €75,000 | -€80,000 | -51.6% |
| Other amounts payable | 178/9 | €155,000 | €75,000 | -€80,000 | -51.6% |
| Amounts payable within one year | 42/48 | €52,146 | €80,027 | +€27,881 | +53.5% |
| Trade debts | 44 | €201 | €508 | +€307 | +152.5% |
| Suppliers | 440/4 | €201 | €508 | +€307 | +152.5% |
| Taxes, remuneration and social security | 45 | €8,299 | €8,860 | +€561 | +6.8% |
| Taxes | 450/3 | €6,999 | €7,460 | +€461 | +6.6% |
| Remuneration and social security | 454/9 | €1,300 | €1,400 | +€100 | +7.7% |
| Other amounts payable | 47/48 | €43,646 | €70,659 | +€27,013 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | - | -€1,353 | |
| Other operating charges | 640/8 | €3,169 | €3,242 | +€73 | +2.3% |
| Gross operating margin | 9900 | €92,587 | €85,389 | -€7,198 | -7.8% |
| Operating profit (loss) | 9901 | €88,065 | €82,147 | -€5,918 | -6.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €350 | €383 | +€33 | +9.5% |
| Recurring financial charges | 65 | €350 | €383 | +€33 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €87,716 | €81,764 | -€5,951 | -6.8% |
| Income taxes | 67/77 | €370 | €17,643 | +€17,273 | +4667.4% |
| Profit (loss) for the period | 9904 | €87,346 | €64,121 | -€23,224 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,346 | €64,121 | -€23,224 | -26.6% |
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 12 October 2026 via checked.be.