Prime Plus: 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 Plus
Largest movements
- Receivables within one year +€7,258
up €7,258 (+14.3%), from €50,710 to €57,968
of which Other amounts receivable: +€8,801
- Tangible fixed assets -€3,129
down €3,129 (-28.6%), from €10,936 to €7,807
of which Furniture and vehicles: -€3,039
- Deferred charges and accrued income +€750
up €750 (+71.1%), from €1,055 to €1,805
- Tax, wage and social debts +€5,986
up €5,986 (+70.9%), from €8,442 to €14,428
of which Taxes: +€4,007
- Debts after one year -€3,496
down €3,496 (-45.9%), from €7,624 to €4,128
- Short-term financial debts +€3,461
up €3,461 (+97.1%), from €3,565 to €7,025
- Trade debts -€2,163
down €2,163 (-14.5%), from €14,876 to €12,713
- Reserves +€1,444
up €1,444 (+10.5%), from €13,761 to €15,205
of which Distributable reserves: +€1,444
- Staff costs +€5,911
up €5,911 (+11.5%), from €51,290 to €57,200
- Taxes -€2,681
down €2,681 (-51.7%), from €5,185 to €2,504
- Financial income +€1,985
up €1,985 (+3286.2%), from €60 to €2,045
- Gross operating margin -€1,538
down €1,538 (-2.2%), from €69,292 to €67,754
- Other operating charges +€1,515
up €1,515 (+88.7%), from €1,707 to €3,222
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,700 | €67,579 | +€4,879 | +7.8% |
| Fixed assets | 21/28 | €10,936 | €7,807 | -€3,129 | -28.6% |
| Tangible fixed assets | 22/27 | €10,936 | €7,807 | -€3,129 | -28.6% |
| Plant, machinery and equipment | 23 | €121 | €30 | -€91 | -75.0% |
| Furniture and vehicles | 24 | €9,010 | €5,971 | -€3,039 | -33.7% |
| Other tangible fixed assets | 26 | €1,806 | €1,806 | = | 0.0% |
| Current assets | 29/58 | €51,764 | €59,773 | +€8,009 | +15.5% |
| Amounts receivable within one year | 40/41 | €50,710 | €57,968 | +€7,258 | +14.3% |
| Trade receivables | 40 | €20,580 | €19,038 | -€1,542 | -7.5% |
| Other amounts receivable | 41 | €30,129 | €38,930 | +€8,801 | +29.2% |
| Deferred charges and accrued income | 490/1 | €1,055 | €1,805 | +€750 | +71.1% |
| Total equity and liabilities | 10/49 | €62,700 | €67,579 | +€4,879 | +7.8% |
| Equity | 10/15 | €24,345 | €25,789 | +€1,444 | +5.9% |
| Contributions | 10/11 | €8,162 | €8,162 | = | 0.0% |
| Reserves | 13 | €13,761 | €15,205 | +€1,444 | +10.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €11,906 | €13,350 | +€1,444 | +12.1% |
| Profit (loss) carried forward | 14 | €2,422 | €2,422 | = | 0.0% |
| Amounts payable | 17/49 | €38,355 | €41,790 | +€3,435 | +9.0% |
| Amounts payable after more than one year | 17 | €7,624 | €4,128 | -€3,496 | -45.9% |
| Financial debts | 170/4 | €7,624 | €4,128 | -€3,496 | -45.9% |
| Amounts payable within one year | 42/48 | €30,675 | €37,663 | +€6,988 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €3,792 | €3,496 | -€296 | -7.8% |
| Financial debts | 43 | €3,565 | €7,025 | +€3,461 | +97.1% |
| Credit institutions | 430/8 | €3,565 | €7,025 | +€3,461 | +97.1% |
| Trade debts | 44 | €14,876 | €12,713 | -€2,163 | -14.5% |
| Suppliers | 440/4 | €14,876 | €12,713 | -€2,163 | -14.5% |
| Taxes, remuneration and social security | 45 | €8,442 | €14,428 | +€5,986 | +70.9% |
| Taxes | 450/3 | €5,297 | €9,304 | +€4,007 | +75.6% |
| Remuneration and social security | 454/9 | €3,145 | €5,124 | +€1,979 | +62.9% |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Remuneration, social security and pensions | 62 | €51,290 | €57,200 | +€5,911 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,615 | €3,129 | -€485 | -13.4% |
| Other operating charges | 640/8 | €1,707 | €3,222 | +€1,515 | +88.7% |
| Gross operating margin | 9900 | €69,292 | €67,754 | -€1,538 | -2.2% |
| Operating profit (loss) | 9901 | €12,680 | €4,203 | -€8,478 | -66.9% |
| Financial income | 75/76B | €60 | €2,045 | +€1,985 | +3286.2% |
| Recurring financial income | 75 | €60 | €2,045 | +€1,985 | +3286.2% |
| Financial charges | 65/66B | €2,264 | €2,300 | +€35 | +1.5% |
| Recurring financial charges | 65 | €2,264 | €2,300 | +€35 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €10,476 | €3,948 | -€6,528 | -62.3% |
| Income taxes | 67/77 | €5,185 | €2,504 | -€2,681 | -51.7% |
| Profit (loss) for the period | 9904 | €5,291 | €1,444 | -€3,847 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,291 | €1,444 | -€3,847 | -72.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.