PRIME CONSULTING: 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 CONSULTING
Largest movements
- Cash -€40,605
down €40,605 (-32.0%), from €126,822 to €86,217
mainly Contributions, distributions and other (-€57,348) and Receivables within one year (-€18,434)
- Receivables within one year +€18,434
up €18,434 (+67.4%), from €27,354 to €45,788
of which Trade receivables: +€20,933
- Receivables after one year +€15,000
new in 2026: €15,000
- Tangible fixed assets -€11,975
down €11,975 (-20.7%), from €57,943 to €45,968
of which Land and buildings: -€8,945
- Reserves -€21,134
down €21,134 (-14.2%), from €148,642 to €127,508
- Trade debts +€18,799
up €18,799 (+967%), from €1,943 to €20,743
- Current portion of long-term debt -€8,161
down €8,161 (-51.5%), from €15,857 to €7,696
- Debts after one year -€7,696
down €7,696 (-80.4%), from €9,572 to €1,876
- Gross operating margin -€13,183
down €13,183 (-18.1%), from €72,652 to €59,469
- Depreciation -€8,946
down €8,946 (-42.1%), from €21,254 to €12,308
- Taxes -€6,279
down €6,279 (-43.4%), from €14,459 to €8,179
- Financial charges -€887
down €887 (-35.9%), from €2,474 to €1,587
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,728 | €197,809 | -€17,919 | -8.3% |
| Fixed assets | 21/28 | €57,968 | €46,493 | -€11,475 | -19.8% |
| Tangible fixed assets | 22/27 | €57,943 | €45,968 | -€11,975 | -20.7% |
| Land and buildings | 22 | €50,343 | €41,398 | -€8,945 | -17.8% |
| Plant, machinery and equipment | 23 | €6,589 | €4,065 | -€2,524 | -38.3% |
| Furniture and vehicles | 24 | €1,011 | €506 | -€506 | -50.0% |
| Financial fixed assets | 28 | €25 | €525 | +€500 | +2,000% |
| Current assets | 29/58 | €157,760 | €151,316 | -€6,444 | -4.1% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Trade receivables | 290 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €27,354 | €45,788 | +€18,434 | +67.4% |
| Trade receivables | 40 | €24,251 | €45,184 | +€20,933 | +86.3% |
| Other amounts receivable | 41 | €3,103 | €605 | -€2,498 | -80.5% |
| Cash at bank and in hand | 54/58 | €126,822 | €86,217 | -€40,605 | -32.0% |
| Deferred charges and accrued income | 490/1 | €3,584 | €4,311 | +€726 | +20.3% |
| Total equity and liabilities | 10/49 | €215,728 | €197,809 | -€17,919 | -8.3% |
| Equity | 10/15 | €154,842 | €133,708 | -€21,134 | -13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €148,642 | €127,508 | -€21,134 | -14.2% |
| Distributable reserves | 133 | €148,642 | €127,508 | -€21,134 | -14.2% |
| Amounts payable | 17/49 | €60,886 | €64,101 | +€3,215 | +5.3% |
| Amounts payable after more than one year | 17 | €9,572 | €1,876 | -€7,696 | -80.4% |
| Financial debts | 170/4 | €9,572 | €1,876 | -€7,696 | -80.4% |
| Amounts payable within one year | 42/48 | €45,649 | €56,440 | +€10,791 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €15,857 | €7,696 | -€8,161 | -51.5% |
| Trade debts | 44 | €1,943 | €20,743 | +€18,799 | +967% |
| Suppliers | 440/4 | €1,943 | €20,743 | +€18,799 | +967% |
| Taxes, remuneration and social security | 45 | €27,848 | €26,739 | -€1,110 | -4.0% |
| Taxes | 450/3 | €27,848 | €26,739 | -€1,110 | -4.0% |
| Other amounts payable | 47/48 | - | €1,262 | +€1,262 | |
| Accrued charges and deferred income | 492/3 | €5,665 | €5,785 | +€120 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,254 | €12,308 | -€8,946 | -42.1% |
| Other operating charges | 640/8 | €2,677 | €2,201 | -€475 | -17.8% |
| Gross operating margin | 9900 | €72,652 | €59,469 | -€13,183 | -18.1% |
| Operating profit (loss) | 9901 | €48,722 | €44,960 | -€3,762 | -7.7% |
| Financial income | 75/76B | €475 | €1,020 | +€545 | +115% |
| Recurring financial income | 75 | €475 | €1,020 | +€545 | +115% |
| Financial charges | 65/66B | €2,474 | €1,587 | -€887 | -35.9% |
| Recurring financial charges | 65 | €2,474 | €1,587 | -€887 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €46,723 | €44,393 | -€2,330 | -5.0% |
| Income taxes | 67/77 | €14,459 | €8,179 | -€6,279 | -43.4% |
| Profit (loss) for the period | 9904 | €32,265 | €36,214 | +€3,949 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,265 | €36,214 | +€3,949 | +12.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.