PRIMAVERA CONSULTING: 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.
PRIMAVERA CONSULTING
Largest movements
- Cash -€17,084
down €17,084 (-46.5%), from €36,739 to €19,655
mainly Receivables within one year (-€12,676) and Investment in fixed assets (net) (-€11,909)
- Receivables within one year +€12,676
up €12,676 (+206.8%), from €6,129 to €18,805
- Intangible fixed assets +€9,140
new in 2025: €9,140
- Deferred charges and accrued income -€7,491
down €7,491 (-27.0%), from €27,794 to €20,302
- Tangible fixed assets +€926
up €926 (+27.5%), from €3,364 to €4,289
of which Plant, machinery and equipment: +€1,025
- Other debts -€2,955
down €2,955 (-4.3%), from €68,940 to €65,985
- Profit (loss) carried forward +€1,479
up €1,479 (+10587.8%), from €14 to €1,493
- Gross operating margin +€3,585
up €3,585 (+94.6%), from €3,791 to €7,376
- Depreciation +€1,157
up €1,157 (+112.3%), from €1,030 to €2,188
- Taxes +€709
up €709 (+354.7%), from €200 to €909
- Financial charges +€511
up €511 (+22.9%), from €2,226 to €2,736
- Other operating charges -€257
down €257 (-80.1%), from €321 to €64
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 | €75,425 | €73,247 | -€2,178 | -2.9% |
| Formation expenses | 20 | €1,400 | €1,056 | -€344 | -24.5% |
| Fixed assets | 21/28 | €3,364 | €13,429 | +€10,065 | +299.2% |
| Intangible fixed assets | 21 | - | €9,140 | +€9,140 | |
| Tangible fixed assets | 22/27 | €3,364 | €4,289 | +€926 | +27.5% |
| Plant, machinery and equipment | 23 | €2,952 | €3,977 | +€1,025 | +34.7% |
| Furniture and vehicles | 24 | €412 | €312 | -€100 | -24.2% |
| Current assets | 29/58 | €70,662 | €58,762 | -€11,899 | -16.8% |
| Amounts receivable within one year | 40/41 | €6,129 | €18,805 | +€12,676 | +206.8% |
| Trade receivables | 40 | €6,129 | €18,805 | +€12,676 | +206.8% |
| Cash at bank and in hand | 54/58 | €36,739 | €19,655 | -€17,084 | -46.5% |
| Deferred charges and accrued income | 490/1 | €27,794 | €20,302 | -€7,491 | -27.0% |
| Total equity and liabilities | 10/49 | €75,425 | €73,247 | -€2,178 | -2.9% |
| Equity | 10/15 | €3,014 | €4,493 | +€1,479 | +49.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14 | €1,493 | +€1,479 | +10587.8% |
| Amounts payable | 17/49 | €72,411 | €68,754 | -€3,657 | -5.1% |
| Amounts payable within one year | 42/48 | €72,411 | €68,754 | -€3,657 | -5.1% |
| Trade debts | 44 | €1,882 | €1,218 | -€663 | -35.3% |
| Suppliers | 440/4 | €1,882 | €1,218 | -€663 | -35.3% |
| Taxes, remuneration and social security | 45 | €1,589 | €1,551 | -€39 | -2.4% |
| Taxes | 450/3 | €1,589 | €1,551 | -€39 | -2.4% |
| Other amounts payable | 47/48 | €68,940 | €65,985 | -€2,955 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,030 | €2,188 | +€1,157 | +112.3% |
| Other operating charges | 640/8 | €321 | €64 | -€257 | -80.1% |
| Gross operating margin | 9900 | €3,791 | €7,376 | +€3,585 | +94.6% |
| Operating profit (loss) | 9901 | €2,440 | €5,125 | +€2,685 | +110.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,226 | €2,736 | +€511 | +22.9% |
| Recurring financial charges | 65 | €2,226 | €2,736 | +€511 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €214 | €2,388 | +€2,174 | +1016.2% |
| Income taxes | 67/77 | €200 | €909 | +€709 | +354.7% |
| Profit (loss) for the period | 9904 | €14 | €1,479 | +€1,465 | +10487.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14 | €1,479 | +€1,465 | +10487.8% |
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 8 October 2026 via checked.be.