PRIME OPTIX: 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 OPTIX
Largest movements
- Cash -€7,328
down €7,328 (-10.9%), from €67,525 to €60,196
mainly Contributions, distributions and other (-€30,000) and Trade debts (-€6,442)
- Stocks and contracts +€1,742
up €1,742 (+3.9%), from €44,266 to €46,008
- Reserves +€8,340
up €8,340 (+10.6%), from €78,747 to €87,087
- Trade debts -€6,442
down €6,442 (-49.2%), from €13,086 to €6,645
- Tax, wage and social debts -€4,799
down €4,799 (-100%), from €4,799 to €0
- Other debts -€3,359
down €3,359 (-7.1%), from €46,993 to €43,634
- Gross operating margin -€6,693
down €6,693 (-10.8%), from €61,809 to €55,116
- Taxes -€1,606
down €1,606 (-12.1%), from €13,299 to €11,693
- Other operating charges -€1,017
down €1,017 (-52.6%), from €1,934 to €917
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 | €162,338 | €156,323 | -€6,015 | -3.7% |
| Fixed assets | 21/28 | €12,219 | €10,691 | -€1,528 | -12.5% |
| Intangible fixed assets | 21 | €12,219 | €10,691 | -€1,528 | -12.5% |
| Current assets | 29/58 | €150,119 | €145,632 | -€4,487 | -3.0% |
| Stocks and contracts in progress | 3 | €44,266 | €46,008 | +€1,742 | +3.9% |
| Stocks | 30/36 | €44,266 | €46,008 | +€1,742 | +3.9% |
| Amounts receivable within one year | 40/41 | €37,197 | €38,349 | +€1,152 | +3.1% |
| Trade receivables | 40 | €37,197 | €35,042 | -€2,155 | -5.8% |
| Other amounts receivable | 41 | €0 | €3,307 | +€3,307 | |
| Cash at bank and in hand | 54/58 | €67,525 | €60,196 | -€7,328 | -10.9% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,079 | -€53 | -4.6% |
| Total equity and liabilities | 10/49 | €162,338 | €156,323 | -€6,015 | -3.7% |
| Equity | 10/15 | €97,347 | €105,687 | +€8,340 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,747 | €87,087 | +€8,340 | +10.6% |
| Distributable reserves | 133 | €78,747 | €87,087 | +€8,340 | +10.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,991 | €50,636 | -€14,355 | -22.1% |
| Amounts payable within one year | 42/48 | €64,878 | €50,279 | -€14,599 | -22.5% |
| Trade debts | 44 | €13,086 | €6,645 | -€6,442 | -49.2% |
| Suppliers | 440/4 | €13,086 | €6,645 | -€6,442 | -49.2% |
| Taxes, remuneration and social security | 45 | €4,799 | €0 | -€4,799 | -100% |
| Taxes | 450/3 | €4,799 | €0 | -€4,799 | -100% |
| Other amounts payable | 47/48 | €46,993 | €43,634 | -€3,359 | -7.1% |
| Accrued charges and deferred income | 492/3 | €113 | €358 | +€244 | +215% |
| Remuneration, social security and pensions | 62 | €31 | €0 | -€31 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,528 | €1,528 | = | 0.0% |
| Other operating charges | 640/8 | €1,934 | €917 | -€1,017 | -52.6% |
| Gross operating margin | 9900 | €61,809 | €55,116 | -€6,693 | -10.8% |
| Operating profit (loss) | 9901 | €58,316 | €52,671 | -€5,645 | -9.7% |
| Financial income | 75/76B | €320 | €136 | -€184 | -57.6% |
| Recurring financial income | 75 | €320 | €136 | -€184 | -57.6% |
| Financial charges | 65/66B | €2,405 | €2,774 | +€369 | +15.4% |
| Recurring financial charges | 65 | €2,405 | €2,774 | +€369 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €56,231 | €50,033 | -€6,198 | -11.0% |
| Income taxes | 67/77 | €13,299 | €11,693 | -€1,606 | -12.1% |
| Profit (loss) for the period | 9904 | €42,932 | €38,340 | -€4,592 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,932 | €38,340 | -€4,592 | -10.7% |
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 27 October 2026 via checked.be.