Prime Management: 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 Management
Largest movements
- Receivables within one year +€624,035
up €624,035 (+1164.9%), from €53,568 to €677,603
of which Other amounts receivable: +€641,726
- Current investments +€500,000
new in 2025: €500,000
- Tangible fixed assets +€339,274
up €339,274 (+249.7%), from €135,852 to €475,126
of which Other tangible fixed assets: +€300,078
- Cash -€110,203
down €110,203 (-27.9%), from €394,554 to €284,351
mainly Receivables within one year (-€624,035) and Current investments (-€500,000)
- Reserves +€962,315
up €962,315 (+198.7%), from €484,379 to €1.4m
- Tax, wage and social debts +€374,997
up €374,997 (+400.6%), from €93,600 to €468,597
- Gross operating margin +€1.1m
up €1.1m (+310.7%), from €353,278 to €1.5m
- Taxes +€341,366
up €341,366 (+276.2%), from €123,600 to €464,965
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 | €587,313 | €1,947,386 | +€1.4m | +231.6% |
| Fixed assets | 21/28 | €136,334 | €475,609 | +€339,274 | +248.9% |
| Tangible fixed assets | 22/27 | €135,852 | €475,126 | +€339,274 | +249.7% |
| Plant, machinery and equipment | 23 | €20,313 | €21,015 | +€702 | +3.5% |
| Furniture and vehicles | 24 | €73,943 | €112,437 | +€38,494 | +52.1% |
| Other tangible fixed assets | 26 | €41,596 | €341,674 | +€300,078 | +721.4% |
| Financial fixed assets | 28 | €482 | €482 | = | 0.0% |
| Current assets | 29/58 | €450,979 | €1,471,777 | +€1.0m | +226.4% |
| Amounts receivable within one year | 40/41 | €53,568 | €677,603 | +€624,035 | +1164.9% |
| Trade receivables | 40 | €29,488 | €11,798 | -€17,690 | -60.0% |
| Other amounts receivable | 41 | €24,080 | €665,805 | +€641,726 | +2665.0% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €394,554 | €284,351 | -€110,203 | -27.9% |
| Deferred charges and accrued income | 490/1 | €2,857 | €9,823 | +€6,966 | +243.8% |
| Total equity and liabilities | 10/49 | €587,313 | €1,947,386 | +€1.4m | +231.6% |
| Equity | 10/15 | €489,379 | €1,451,694 | +€962,315 | +196.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €484,379 | €1,446,694 | +€962,315 | +198.7% |
| Distributable reserves | 133 | €484,379 | €1,446,694 | +€962,315 | +198.7% |
| Amounts payable | 17/49 | €97,935 | €495,692 | +€397,758 | +406.1% |
| Amounts payable within one year | 42/48 | €97,935 | €493,561 | +€395,627 | +404.0% |
| Trade debts | 44 | €4,335 | €17,998 | +€13,663 | +315.2% |
| Suppliers | 440/4 | €4,335 | €17,998 | +€13,663 | +315.2% |
| Taxes, remuneration and social security | 45 | €93,600 | €468,597 | +€374,997 | +400.6% |
| Taxes | 450/3 | €93,600 | €468,597 | +€374,997 | +400.6% |
| Other amounts payable | 47/48 | - | €6,966 | +€6,966 | |
| Accrued charges and deferred income | 492/3 | - | €2,131 | +€2,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,963 | €23,869 | +€5,906 | +32.9% |
| Other operating charges | 640/8 | €898 | €891 | -€7 | -0.8% |
| Gross operating margin | 9900 | €353,278 | €1,450,765 | +€1.1m | +310.7% |
| Operating profit (loss) | 9901 | €334,416 | €1,426,004 | +€1.1m | +326.4% |
| Financial income | 75/76B | €3,327 | €10,396 | +€7,069 | +212.5% |
| Recurring financial income | 75 | €3,327 | €10,396 | +€7,069 | +212.5% |
| Financial charges | 65/66B | €6,369 | €9,120 | +€2,751 | +43.2% |
| Recurring financial charges | 65 | €6,369 | €9,120 | +€2,751 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €331,375 | €1,427,280 | +€1.1m | +330.7% |
| Income taxes | 67/77 | €123,600 | €464,965 | +€341,366 | +276.2% |
| Profit (loss) for the period | 9904 | €207,775 | €962,315 | +€754,540 | +363.2% |
| Profit (loss) for the period to be appropriated | 9905 | €207,775 | €962,315 | +€754,540 | +363.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.