PRIMAS: 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.
PRIMAS
Largest movements
- Cash +€34,390
up €34,390 (+66.0%), from €52,072 to €86,462
mainly Net result for the year (+€56,839) and Depreciation (+€1,990)
- Receivables within one year +€10,629
up €10,629 (+51.9%), from €20,480 to €31,109
- Tangible fixed assets +€6,223
up €6,223 (+321.3%), from €1,937 to €8,160
of which Furniture and vehicles: +€5,215
- Profit (loss) carried forward +€56,839
up €56,839 (+146.3%), from €38,840 to €95,679
- Tax, wage and social debts -€3,368
down €3,368 (-11.6%), from €29,042 to €25,674
- Other debts -€2,889
down €2,889 (-59.9%), from €4,822 to €1,933
- Gross operating margin +€25,181
up €25,181 (+51.3%), from €49,095 to €74,276
- Taxes +€4,880
up €4,880 (+50.3%), from €9,700 to €14,580
- Depreciation +€1,840
up €1,840 (+1226.7%), from €150 to €1,990
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 | €74,789 | €126,031 | +€51,242 | +68.5% |
| Fixed assets | 21/28 | €2,237 | €8,460 | +€6,223 | +278.2% |
| Tangible fixed assets | 22/27 | €1,937 | €8,160 | +€6,223 | +321.3% |
| Plant, machinery and equipment | 23 | - | €1,008 | +€1,008 | |
| Furniture and vehicles | 24 | €1,937 | €7,152 | +€5,215 | +269.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €72,552 | €117,571 | +€45,019 | +62.1% |
| Amounts receivable within one year | 40/41 | €20,480 | €31,109 | +€10,629 | +51.9% |
| Trade receivables | 40 | €20,480 | €31,109 | +€10,629 | +51.9% |
| Cash at bank and in hand | 54/58 | €52,072 | €86,462 | +€34,390 | +66.0% |
| Total equity and liabilities | 10/49 | €74,789 | €126,031 | +€51,242 | +68.5% |
| Equity | 10/15 | €40,840 | €97,679 | +€56,839 | +139.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,840 | €95,679 | +€56,839 | +146.3% |
| Amounts payable | 17/49 | €33,949 | €28,352 | -€5,597 | -16.5% |
| Amounts payable within one year | 42/48 | €33,949 | €28,352 | -€5,597 | -16.5% |
| Trade debts | 44 | €85 | €745 | +€660 | +776.5% |
| Suppliers | 440/4 | €85 | €745 | +€660 | +776.5% |
| Taxes, remuneration and social security | 45 | €29,042 | €25,674 | -€3,368 | -11.6% |
| Taxes | 450/3 | €29,042 | €25,674 | -€3,368 | -11.6% |
| Other amounts payable | 47/48 | €4,822 | €1,933 | -€2,889 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €1,990 | +€1,840 | +1226.7% |
| Gross operating margin | 9900 | €49,095 | €74,276 | +€25,181 | +51.3% |
| Operating profit (loss) | 9901 | €48,945 | €72,286 | +€23,341 | +47.7% |
| Financial charges | 65/66B | €405 | €867 | +€462 | +114.1% |
| Recurring financial charges | 65 | €405 | €867 | +€462 | +114.1% |
| Profit (loss) for the period before taxes | 9903 | €48,540 | €71,419 | +€22,879 | +47.1% |
| Income taxes | 67/77 | €9,700 | €14,580 | +€4,880 | +50.3% |
| Profit (loss) for the period | 9904 | €38,840 | €56,839 | +€17,999 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,840 | €56,839 | +€17,999 | +46.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.