PRIME SHINE: 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 SHINE
Largest movements
- Receivables within one year -€975
no longer reported in 2025 (was €975)
- Cash -€154
down €154 (-10.3%), from €1,501 to €1,347
mainly Net result for the year (-€14,297) and Tax, wage and social debts (-€7,513)
- Profit (loss) carried forward -€14,297
down €14,297 (-35.8%), from -€39,932 to -€54,229
- Other debts +€11,516
up €11,516 (+44.7%), from €25,737 to €37,253
- Trade debts +€9,165
up €9,165 (+2291.2%), from €400 to €9,565
- Tax, wage and social debts -€7,513
down €7,513 (-66.7%), from €11,271 to €3,758
of which Remuneration and social security: -€9,487
- Purchases and services -€36,667
no longer reported in 2025 (was €36,667)
- Turnover -€18,778
no longer reported in 2025 (was €18,778)
- Gross operating margin +€9,211
up €9,211 (+51.5%), from -€17,889 to -€8,678
- Staff costs -€7,294
down €7,294 (-58.4%), from €12,487 to €5,193
- Other operating charges +€271
new in 2025: €271
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 | €2,476 | €1,347 | -€1,129 | -45.6% |
| Current assets | 29/58 | €2,476 | €1,347 | -€1,129 | -45.6% |
| Amounts receivable within one year | 40/41 | €975 | - | -€975 | |
| Trade receivables | 40 | €975 | - | -€975 | |
| Cash at bank and in hand | 54/58 | €1,501 | €1,347 | -€154 | -10.3% |
| Total equity and liabilities | 10/49 | €2,476 | €1,347 | -€1,129 | -45.6% |
| Equity | 10/15 | -€34,932 | -€49,229 | -€14,297 | -40.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,932 | -€54,229 | -€14,297 | -35.8% |
| Amounts payable | 17/49 | €37,408 | €50,576 | +€13,168 | +35.2% |
| Amounts payable within one year | 42/48 | €37,408 | €50,576 | +€13,168 | +35.2% |
| Trade debts | 44 | €400 | €9,565 | +€9,165 | +2291.2% |
| Suppliers | 440/4 | €400 | €9,565 | +€9,165 | +2291.2% |
| Taxes, remuneration and social security | 45 | €11,271 | €3,758 | -€7,513 | -66.7% |
| Taxes | 450/3 | €1,461 | €3,435 | +€1,974 | +135.1% |
| Remuneration and social security | 454/9 | €9,810 | €323 | -€9,487 | -96.7% |
| Other amounts payable | 47/48 | €25,737 | €37,253 | +€11,516 | +44.7% |
| Turnover | 70 | €18,778 | - | -€18,778 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,667 | - | -€36,667 | |
| Remuneration, social security and pensions | 62 | €12,487 | €5,193 | -€7,294 | -58.4% |
| Other operating charges | 640/8 | - | €271 | +€271 | |
| Gross operating margin | 9900 | -€17,889 | -€8,678 | +€9,211 | +51.5% |
| Operating profit (loss) | 9901 | -€30,376 | -€14,142 | +€16,234 | +53.4% |
| Financial charges | 65/66B | €165 | €156 | -€9 | -5.7% |
| Recurring financial charges | 65 | €165 | €156 | -€9 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,541 | -€14,297 | +€16,244 | +53.2% |
| Profit (loss) for the period | 9904 | -€30,541 | -€14,297 | +€16,244 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,541 | -€14,297 | +€16,244 | +53.2% |
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 5 October 2026 via checked.be.