PRIME TIME: 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 TIME
Largest movements
- Tangible fixed assets +€39,163
up €39,163 (+426.8%), from €9,176 to €48,339
of which Furniture and vehicles: +€40,030
- Receivables within one year +€6,015
up €6,015 (+36.0%), from €16,705 to €22,720
of which Other amounts receivable: +€7,777
- Other debts +€48,096
up €48,096 (+11976.8%), from €402 to €48,498
- Profit (loss) carried forward -€4,779
down €4,779 (-194.3%), from -€2,460 to -€7,239
- Trade debts +€1,939
up €1,939 (+47.1%), from €4,115 to €6,054
- Purchases and services -€9,356
down €9,356 (-23.1%), from €40,477 to €31,121
- Turnover -€8,671
down €8,671 (-20.9%), from €41,524 to €32,853
- Depreciation +€3,000
up €3,000 (+105.7%), from €2,837 to €5,837
- Gross operating margin +€687
up €687 (+65.6%), from €1,046 to €1,733
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 | €42,047 | €87,303 | +€45,256 | +107.6% |
| Fixed assets | 21/28 | €9,876 | €49,039 | +€39,163 | +396.6% |
| Tangible fixed assets | 22/27 | €9,176 | €48,339 | +€39,163 | +426.8% |
| Plant, machinery and equipment | 23 | €5,236 | €4,369 | -€867 | -16.6% |
| Furniture and vehicles | 24 | €3,940 | €43,970 | +€40,030 | +1016.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €32,171 | €38,264 | +€6,093 | +18.9% |
| Amounts receivable within one year | 40/41 | €16,705 | €22,720 | +€6,015 | +36.0% |
| Trade receivables | 40 | €5,468 | €3,707 | -€1,761 | -32.2% |
| Other amounts receivable | 41 | €11,236 | €19,013 | +€7,777 | +69.2% |
| Cash at bank and in hand | 54/58 | €14,931 | €15,211 | +€280 | +1.9% |
| Deferred charges and accrued income | 490/1 | €535 | €333 | -€202 | -37.8% |
| Total equity and liabilities | 10/49 | €42,047 | €87,303 | +€45,256 | +107.6% |
| Equity | 10/15 | €27,438 | €22,659 | -€4,779 | -17.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,898 | €26,898 | -€0 | 0.0% |
| Distributable reserves | 133 | €26,898 | €26,898 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€2,460 | -€7,239 | -€4,779 | -194.3% |
| Amounts payable | 17/49 | €14,609 | €64,644 | +€50,035 | +342.5% |
| Amounts payable within one year | 42/48 | €14,609 | €64,644 | +€50,035 | +342.5% |
| Trade debts | 44 | €4,115 | €6,054 | +€1,939 | +47.1% |
| Suppliers | 440/4 | €4,115 | €6,054 | +€1,939 | +47.1% |
| Taxes, remuneration and social security | 45 | €10,092 | €10,092 | -€0 | 0.0% |
| Taxes | 450/3 | €10,092 | €10,092 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €402 | €48,498 | +€48,096 | +11976.8% |
| Turnover | 70 | €41,524 | €32,853 | -€8,671 | -20.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,477 | €31,121 | -€9,356 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,837 | €5,837 | +€3,000 | +105.7% |
| Other operating charges | 640/8 | €542 | €652 | +€110 | +20.3% |
| Gross operating margin | 9900 | €1,046 | €1,733 | +€687 | +65.6% |
| Operating profit (loss) | 9901 | -€2,333 | -€4,756 | -€2,423 | -103.9% |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €127 | €70 | -€57 | -45.0% |
| Recurring financial charges | 65 | €127 | €70 | -€57 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,460 | -€4,779 | -€2,319 | -94.3% |
| Profit (loss) for the period | 9904 | -€2,460 | -€4,779 | -€2,319 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,460 | -€4,779 | -€2,319 | -94.3% |
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 12 October 2026 via checked.be.