PRIME LOCATION PROPERTIES: 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 LOCATION PROPERTIES
Largest movements
- Current investments -€96,959
down €96,959 (-13.9%), from €696,959 to €600,000
- Tangible fixed assets -€77,569
down €77,569 (-26.5%), from €292,259 to €214,690
of which Land and buildings: -€55,674
- Cash -€75,042
down €75,042 (-93.0%), from €80,700 to €5,658
mainly Provisions (-€82,468) and Net result for the year (-€74,986)
- Receivables within one year +€30,604
up €30,604 (+5.9%), from €519,959 to €550,562
of which Trade receivables: +€38,967
- Provisions -€82,468
down €82,468 (-100%), from €82,468 to €0
- Reserves -€74,986
down €74,986 (-8.2%), from €912,245 to €837,259
of which Tax-exempt reserves: -€247,403
- Trade debts -€47,571
down €47,571 (-55.0%), from €86,474 to €38,903
- Debts after one year -€18,727
down €18,727 (-63.0%), from €29,734 to €11,006
- Taxes +€77,961
up €77,961 (+1,712%), from €4,555 to €82,516
- Gross operating margin +€75,191
up €75,191, from -€10,379 to €64,811
- Other operating charges +€33,513
up €33,513 (+56.5%), from €59,307 to €92,820
- Financial income +€15,990
up €15,990 (+94.8%), from €16,873 to €32,863
- Depreciation -€3,228
down €3,228 (-9.1%), from €35,422 to €32,195
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 | €1,590,967 | €1,372,402 | -€218,565 | -13.7% |
| Fixed assets | 21/28 | €292,593 | €214,690 | -€77,902 | -26.6% |
| Intangible fixed assets | 21 | €334 | €0 | -€334 | -100% |
| Tangible fixed assets | 22/27 | €292,259 | €214,690 | -€77,569 | -26.5% |
| Land and buildings | 22 | €216,628 | €160,954 | -€55,674 | -25.7% |
| Plant, machinery and equipment | 23 | €1,327 | €960 | -€367 | -27.6% |
| Furniture and vehicles | 24 | €57,570 | €36,347 | -€21,224 | -36.9% |
| Other tangible fixed assets | 26 | €16,735 | €16,430 | -€305 | -1.8% |
| Current assets | 29/58 | €1,298,374 | €1,157,712 | -€140,663 | -10.8% |
| Amounts receivable within one year | 40/41 | €519,959 | €550,562 | +€30,604 | +5.9% |
| Trade receivables | 40 | €29,198 | €68,165 | +€38,967 | +133% |
| Other amounts receivable | 41 | €490,761 | €482,398 | -€8,363 | -1.7% |
| Current investments | 50/53 | €696,959 | €600,000 | -€96,959 | -13.9% |
| Cash at bank and in hand | 54/58 | €80,700 | €5,658 | -€75,042 | -93.0% |
| Deferred charges and accrued income | 490/1 | €757 | €1,491 | +€735 | +97.1% |
| Total equity and liabilities | 10/49 | €1,590,967 | €1,372,402 | -€218,565 | -13.7% |
| Equity | 10/15 | €1,296,730 | €1,221,743 | -€74,986 | -5.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €912,245 | €837,259 | -€74,986 | -8.2% |
| Non-distributable reserves | 130/1 | €120,724 | €120,724 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €114,524 | €114,524 | = | 0.0% |
| Tax-exempt reserves | 132 | €247,403 | €0 | -€247,403 | -100% |
| Distributable reserves | 133 | €544,118 | €716,535 | +€172,417 | +31.7% |
| Profit (loss) carried forward | 14 | €322,484 | €322,484 | = | 0.0% |
| Provisions and deferred taxes | 16 | €82,468 | €0 | -€82,468 | -100% |
| Deferred taxes | 168 | €82,468 | €0 | -€82,468 | -100% |
| Amounts payable | 17/49 | €211,770 | €150,659 | -€61,111 | -28.9% |
| Amounts payable after more than one year | 17 | €29,734 | €11,006 | -€18,727 | -63.0% |
| Financial debts | 170/4 | €29,734 | €11,006 | -€18,727 | -63.0% |
| Amounts payable within one year | 42/48 | €179,440 | €139,069 | -€40,371 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €26,709 | €18,727 | -€7,981 | -29.9% |
| Trade debts | 44 | €86,474 | €38,903 | -€47,571 | -55.0% |
| Suppliers | 440/4 | €86,474 | €38,903 | -€47,571 | -55.0% |
| Taxes, remuneration and social security | 45 | €65,161 | €80,342 | +€15,181 | +23.3% |
| Taxes | 450/3 | €65,161 | €80,342 | +€15,181 | +23.3% |
| Other amounts payable | 47/48 | €1,096 | €1,096 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,597 | €584 | -€2,013 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,422 | €32,195 | -€3,228 | -9.1% |
| Other operating charges | 640/8 | €59,307 | €92,820 | +€33,513 | +56.5% |
| Non-recurring operating charges | 66A | - | €45,708 | +€45,708 | |
| Gross operating margin | 9900 | -€10,379 | €64,811 | +€75,191 | |
| Operating profit (loss) | 9901 | -€105,109 | -€105,911 | -€802 | -0.8% |
| Financial income | 75/76B | €16,873 | €32,863 | +€15,990 | +94.8% |
| Recurring financial income | 75 | €16,873 | €32,863 | +€15,990 | +94.8% |
| Financial charges | 65/66B | €3,496 | €1,890 | -€1,606 | -45.9% |
| Recurring financial charges | 65 | €3,496 | €1,890 | -€1,606 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€91,732 | -€74,938 | +€16,793 | +18.3% |
| Transfer from deferred taxes | 780 | €0 | €82,468 | +€82,468 | |
| Income taxes | 67/77 | €4,555 | €82,516 | +€77,961 | +1,712% |
| Profit (loss) for the period | 9904 | -€96,286 | -€74,986 | +€21,300 | +22.1% |
| Transfer from tax-exempt reserves | 789 | €0 | €247,403 | +€247,403 | |
| Profit (loss) for the period to be appropriated | 9905 | -€96,286 | €172,417 | +€268,703 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.