PRIME OPTIMAL SOLUTIONS: 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 OPTIMAL SOLUTIONS
Largest movements
- Cash +€50,694
up €50,694 (+19.1%), from €265,652 to €316,347
mainly Current investments (+€39,439) and Net result for the year (+€17,268)
- Current investments -€39,439
no longer reported in 2025 (was €39,439)
- Receivables within one year +€9,424
up €9,424 (+2,540%), from €371 to €9,795
of which Other amounts receivable: +€9,018
- Reserves +€17,200
up €17,200 (+5.9%), from €289,123 to €306,323
- Tax, wage and social debts +€4,733
up €4,733 (+40.9%), from €11,580 to €16,313
- Gross operating margin -€82,916
down €82,916, from €80,905 to -€2,010
- Financial income +€24,488
up €24,488 (+39,967%), from €61 to €24,549
- Taxes -€6,847
down €6,847 (-59.1%), from €11,580 to €4,733
- Financial charges -€919
down €919 (-85.3%), from €1,078 to €158
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 | €306,183 | €326,484 | +€20,301 | +6.6% |
| Fixed assets | 21/28 | €721 | €342 | -€379 | -52.6% |
| Tangible fixed assets | 22/27 | €721 | €342 | -€379 | -52.6% |
| Furniture and vehicles | 24 | €721 | €342 | -€379 | -52.6% |
| Current assets | 29/58 | €305,462 | €326,142 | +€20,680 | +6.8% |
| Amounts receivable within one year | 40/41 | €371 | €9,795 | +€9,424 | +2,540% |
| Trade receivables | 40 | - | €406 | +€406 | |
| Other amounts receivable | 41 | €371 | €9,390 | +€9,018 | +2,431% |
| Current investments | 50/53 | €39,439 | - | -€39,439 | |
| Cash at bank and in hand | 54/58 | €265,652 | €316,347 | +€50,694 | +19.1% |
| Total equity and liabilities | 10/49 | €306,183 | €326,484 | +€20,301 | +6.6% |
| Equity | 10/15 | €292,569 | €309,837 | +€17,268 | +5.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €289,123 | €306,323 | +€17,200 | +5.9% |
| Distributable reserves | 133 | €289,123 | €306,323 | +€17,200 | +5.9% |
| Profit (loss) carried forward | 14 | €447 | €514 | +€68 | +15.2% |
| Amounts payable | 17/49 | €13,614 | €16,647 | +€3,033 | +22.3% |
| Amounts payable within one year | 42/48 | €13,614 | €16,647 | +€3,033 | +22.3% |
| Trade debts | 44 | - | €334 | +€334 | |
| Suppliers | 440/4 | - | €334 | +€334 | |
| Taxes, remuneration and social security | 45 | €11,580 | €16,313 | +€4,733 | +40.9% |
| Taxes | 450/3 | €11,580 | €16,313 | +€4,733 | +40.9% |
| Other amounts payable | 47/48 | €2,034 | - | -€2,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €838 | €379 | -€459 | -54.8% |
| Gross operating margin | 9900 | €80,905 | -€2,010 | -€82,916 | |
| Operating profit (loss) | 9901 | €80,067 | -€2,389 | -€82,457 | |
| Financial income | 75/76B | €61 | €24,549 | +€24,488 | +39,967% |
| Recurring financial income | 75 | €61 | €24,549 | +€24,488 | +39,967% |
| Financial charges | 65/66B | €1,078 | €158 | -€919 | -85.3% |
| Recurring financial charges | 65 | €1,078 | €158 | -€919 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €79,050 | €22,001 | -€57,049 | -72.2% |
| Income taxes | 67/77 | €11,580 | €4,733 | -€6,847 | -59.1% |
| Profit (loss) for the period | 9904 | €67,470 | €17,268 | -€50,203 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,470 | €17,268 | -€50,203 | -74.4% |
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 19 October 2026 via checked.be.