PRIME TIME SWEETS: 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 SWEETS
Largest movements
- Tangible fixed assets +€113,627
up €113,627 (+2.0%), from €5.6m to €5.7m
of which Leasing and similar rights: +€85,588
- Debts after one year -€708,412
down €708,412 (-23.8%), from €3.0m to €2.3m
- Other debts +€243,103
up €243,103 (+876%), from €27,745 to €270,848
- Trade debts +€236,175
up €236,175 (+329%), from €71,739 to €307,914
- Reserves +€233,338
up €233,338 (+15.7%), from €1.5m to €1.7m
of which Distributable reserves: +€233,338
- Short-term financial debts +€174,459
up €174,459 (+59.1%), from €295,178 to €469,637
- Other operating charges +€17,523
up €17,523 (+1,332%), from €1,315 to €18,838
- Financial charges +€16,958
up €16,958 (+13.6%), from €124,822 to €141,780
- Gross operating margin -€15,273
down €15,273 (-2.9%), from €527,673 to €512,400
- Taxes -€11,494
down €11,494 (-8.8%), from €129,973 to €118,479
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 | €5,725,210 | €5,819,503 | +€94,292 | +1.6% |
| Fixed assets | 21/28 | €5,602,523 | €5,716,150 | +€113,627 | +2.0% |
| Tangible fixed assets | 22/27 | €5,602,432 | €5,716,059 | +€113,627 | +2.0% |
| Furniture and vehicles | 24 | €526,100 | €526,100 | = | 0.0% |
| Leasing and similar rights | 25 | €3,802,989 | €3,888,577 | +€85,588 | +2.3% |
| Other tangible fixed assets | 26 | €1,273,343 | €1,301,382 | +€28,039 | +2.2% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €122,687 | €103,352 | -€19,335 | -15.8% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,247 | €56,980 | -€29,267 | -33.9% |
| Trade receivables | 40 | €58,507 | €54,677 | -€3,830 | -6.5% |
| Other amounts receivable | 41 | €27,740 | €2,303 | -€25,437 | -91.7% |
| Cash at bank and in hand | 54/58 | €9,897 | €9,890 | -€7 | -0.1% |
| Deferred charges and accrued income | 490/1 | €1,543 | €11,483 | +€9,939 | +644% |
| Total equity and liabilities | 10/49 | €5,725,210 | €5,819,503 | +€94,292 | +1.6% |
| Equity | 10/15 | €1,498,579 | €1,731,917 | +€233,338 | +15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,485,016 | €1,718,355 | +€233,338 | +15.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,483,156 | €1,716,495 | +€233,338 | +15.7% |
| Profit (loss) carried forward | 14 | €1,162 | €1,162 | = | 0.0% |
| Amounts payable | 17/49 | €4,226,632 | €4,087,586 | -€139,046 | -3.3% |
| Amounts payable after more than one year | 17 | €2,975,929 | €2,267,517 | -€708,412 | -23.8% |
| Financial debts | 170/4 | €2,975,929 | €2,267,517 | -€708,412 | -23.8% |
| Amounts payable within one year | 42/48 | €1,245,328 | €1,784,582 | +€539,254 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €836,291 | €708,412 | -€127,879 | -15.3% |
| Financial debts | 43 | €295,178 | €469,637 | +€174,459 | +59.1% |
| Credit institutions | 430/8 | €295,178 | €469,637 | +€174,459 | +59.1% |
| Trade debts | 44 | €71,739 | €307,914 | +€236,175 | +329% |
| Suppliers | 440/4 | €71,739 | €307,914 | +€236,175 | +329% |
| Taxes, remuneration and social security | 45 | €14,374 | €27,771 | +€13,397 | +93.2% |
| Taxes | 450/3 | €14,374 | €27,771 | +€13,397 | +93.2% |
| Other amounts payable | 47/48 | €27,745 | €270,848 | +€243,103 | +876% |
| Accrued charges and deferred income | 492/3 | €5,374 | €35,487 | +€30,112 | +560% |
| Other operating charges | 640/8 | €1,315 | €18,838 | +€17,523 | +1,332% |
| Gross operating margin | 9900 | €527,673 | €512,400 | -€15,273 | -2.9% |
| Operating profit (loss) | 9901 | €526,357 | €493,562 | -€32,795 | -6.2% |
| Financial income | 75/76B | €0 | €35 | +€35 | +345,800% |
| Recurring financial income | 75 | €0 | €35 | +€35 | +345,800% |
| Financial charges | 65/66B | €124,822 | €141,780 | +€16,958 | +13.6% |
| Recurring financial charges | 65 | €124,822 | €141,780 | +€16,958 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €401,536 | €351,817 | -€49,719 | -12.4% |
| Income taxes | 67/77 | €129,973 | €118,479 | -€11,494 | -8.8% |
| Profit (loss) for the period | 9904 | €271,563 | €233,338 | -€38,225 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €271,563 | €233,338 | -€38,225 | -14.1% |
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 23 October 2026 via checked.be.