PRIME NUMBERS: 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.
PRIME NUMBERS
Largest movements
- Cash -€228,647
down €228,647 (-96.0%), from €238,142 to €9,495
mainly Debts after one year (-€1.7m) and Investment in fixed assets (net) (-€299,173)
- Receivables within one year +€157,490
up €157,490 (+41.8%), from €377,125 to €534,615
of which Trade receivables: +€155,484
- Intangible fixed assets +€129,228
up €129,228 (+22.7%), from €568,111 to €697,339
- Financial fixed assets -€25,916
down €25,916 (-99.1%), from €26,145 to €229
- Contributions +€1.7m
up €1.7m (+8323.6%), from €20,000 to €1.7m
- Debts after one year -€1.7m
down €1.7m (-100.0%), from €1.7m to €0
- Accrued charges and deferred income -€135,349
down €135,349 (-41.4%), from €326,994 to €191,645
- Other debts +€99,746
up €99,746 (+39197.4%), from €254 to €100,000
- Trade debts +€90,146
up €90,146 (+97.3%), from €92,641 to €182,788
- Gross operating margin +€366,000
up €366,000, from -€179,516 to €186,484
- Depreciation +€59,041
up €59,041 (+40.9%), from €144,361 to €203,402
- Write-downs -€21,000
down €21,000 (-100.0%), from €21,000 to €0
- Taxes -€4,191
down €4,191 (-71.1%), from €5,892 to €1,701
- Other operating charges +€3,348
up €3,348, from €0 to €3,348
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 | €1,233,182 | €1,260,230 | +€27,049 | +2.2% |
| Fixed assets | 21/28 | €609,680 | €705,451 | +€95,772 | +15.7% |
| Intangible fixed assets | 21 | €568,111 | €697,339 | +€129,228 | +22.7% |
| Tangible fixed assets | 22/27 | €15,424 | €7,883 | -€7,540 | -48.9% |
| Furniture and vehicles | 24 | €15,424 | €7,883 | -€7,540 | -48.9% |
| Financial fixed assets | 28 | €26,145 | €229 | -€25,916 | -99.1% |
| Current assets | 29/58 | €623,502 | €554,779 | -€68,723 | -11.0% |
| Amounts receivable within one year | 40/41 | €377,125 | €534,615 | +€157,490 | +41.8% |
| Trade receivables | 40 | €368,375 | €523,859 | +€155,484 | +42.2% |
| Other amounts receivable | 41 | €8,749 | €10,756 | +€2,006 | +22.9% |
| Cash at bank and in hand | 54/58 | €238,142 | €9,495 | -€228,647 | -96.0% |
| Deferred charges and accrued income | 490/1 | €8,236 | €10,669 | +€2,433 | +29.5% |
| Total equity and liabilities | 10/49 | €1,233,182 | €1,260,230 | +€27,049 | +2.2% |
| Equity | 10/15 | -€837,208 | €785,798 | +€1.6m | |
| Contributions | 10/11 | €20,000 | €1,684,728 | +€1.7m | +8323.6% |
| Profit (loss) carried forward | 14 | -€857,208 | -€898,930 | -€41,722 | -4.9% |
| Amounts payable | 17/49 | €2,070,389 | €474,432 | -€1.6m | -77.1% |
| Amounts payable after more than one year | 17 | €1,650,500 | €0 | -€1.7m | -100.0% |
| Financial debts | 170/4 | €1,650,500 | €0 | -€1.7m | -100.0% |
| Amounts payable within one year | 42/48 | €92,896 | €282,788 | +€189,892 | +204.4% |
| Trade debts | 44 | €92,641 | €182,788 | +€90,146 | +97.3% |
| Suppliers | 440/4 | €92,641 | €182,788 | +€90,146 | +97.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €254 | €100,000 | +€99,746 | +39197.4% |
| Accrued charges and deferred income | 492/3 | €326,994 | €191,645 | -€135,349 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,361 | €203,402 | +€59,041 | +40.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,000 | €0 | -€21,000 | -100.0% |
| Other operating charges | 640/8 | €0 | €3,348 | +€3,348 | |
| Gross operating margin | 9900 | -€179,516 | €186,484 | +€366,000 | |
| Operating profit (loss) | 9901 | -€344,877 | -€20,265 | +€324,612 | +94.1% |
| Financial income | 75/76B | €383 | €101 | -€282 | -73.7% |
| Recurring financial income | 75 | €383 | €101 | -€282 | -73.7% |
| Financial charges | 65/66B | €20,467 | €19,857 | -€610 | -3.0% |
| Recurring financial charges | 65 | €20,467 | €19,857 | -€610 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€364,961 | -€40,021 | +€324,940 | +89.0% |
| Income taxes | 67/77 | €5,892 | €1,701 | -€4,191 | -71.1% |
| Profit (loss) for the period | 9904 | -€370,852 | -€41,722 | +€329,130 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€370,852 | -€41,722 | +€329,130 | +88.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.