PRIME Alliance: 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.
PRIME Alliance
Largest movements
- Cash +€29,664
up €29,664 (+22.8%), from €130,048 to €159,712
mainly Trade debts (+€43,965) and Net result for the year (+€17,643)
- Receivables within one year +€27,096
up €27,096 (+25.1%), from €108,120 to €135,216
of which Trade receivables: +€33,200
- Tangible fixed assets -€11,160
down €11,160 (-35.2%), from €31,739 to €20,579
- Trade debts +€43,965
up €43,965 (+255%), from €17,234 to €61,199
- Profit (loss) carried forward +€17,643
up €17,643 (+8.6%), from €204,985 to €222,628
- Accrued charges and deferred income -€16,000
down €16,000 (-23.5%), from €68,000 to €52,000
- Gross operating margin +€24,173
up €24,173 (+98.4%), from €24,578 to €48,751
- Write-downs -€22,260
down €22,260 (-58.2%), from €38,260 to €16,000
- Depreciation +€2,716
up €2,716 (+23.8%), from €11,387 to €14,102
- Financial charges +€619
up €619 (+160%), from €387 to €1,006
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 | €290,219 | €335,826 | +€45,607 | +15.7% |
| Fixed assets | 21/28 | €50,449 | €39,041 | -€11,407 | -22.6% |
| Intangible fixed assets | 21 | €18,710 | €18,462 | -€247 | -1.3% |
| Tangible fixed assets | 22/27 | €31,739 | €20,579 | -€11,160 | -35.2% |
| Furniture and vehicles | 24 | €31,739 | €20,579 | -€11,160 | -35.2% |
| Current assets | 29/58 | €239,771 | €296,785 | +€57,014 | +23.8% |
| Amounts receivable within one year | 40/41 | €108,120 | €135,216 | +€27,096 | +25.1% |
| Trade receivables | 40 | €96,658 | €129,858 | +€33,200 | +34.3% |
| Other amounts receivable | 41 | €11,462 | €5,359 | -€6,104 | -53.3% |
| Cash at bank and in hand | 54/58 | €130,048 | €159,712 | +€29,664 | +22.8% |
| Deferred charges and accrued income | 490/1 | €1,602 | €1,857 | +€255 | +15.9% |
| Total equity and liabilities | 10/49 | €290,219 | €335,826 | +€45,607 | +15.7% |
| Equity | 10/15 | €204,985 | €222,628 | +€17,643 | +8.6% |
| Profit (loss) carried forward | 14 | €204,985 | €222,628 | +€17,643 | +8.6% |
| Amounts payable | 17/49 | €85,234 | €113,199 | +€27,965 | +32.8% |
| Amounts payable within one year | 42/48 | €17,234 | €61,199 | +€43,965 | +255% |
| Trade debts | 44 | €17,234 | €61,199 | +€43,965 | +255% |
| Suppliers | 440/4 | €17,234 | €61,199 | +€43,965 | +255% |
| Accrued charges and deferred income | 492/3 | €68,000 | €52,000 | -€16,000 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,387 | €14,102 | +€2,716 | +23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €38,260 | €16,000 | -€22,260 | -58.2% |
| Gross operating margin | 9900 | €24,578 | €48,751 | +€24,173 | +98.4% |
| Operating profit (loss) | 9901 | -€25,069 | €18,648 | +€43,717 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €387 | €1,006 | +€619 | +160% |
| Recurring financial charges | 65 | €387 | €1,006 | +€619 | +160% |
| Profit (loss) for the period before taxes | 9903 | -€25,456 | €17,643 | +€43,098 | |
| Profit (loss) for the period | 9904 | -€25,456 | €17,643 | +€43,098 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,456 | €17,643 | +€43,098 |
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 26 October 2026 via checked.be.