PRIME Vik: 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 Vik
Largest movements
- Cash -€5,685
down €5,685 (-56.0%), from €10,151 to €4,466
mainly Net result for the year (-€14,653) and Investment in fixed assets (net) (-€3,025)
- Receivables within one year -€4,587
down €4,587 (-23.1%), from €19,830 to €15,244
of which Trade receivables: -€5,587
- Financial fixed assets +€3,025
up €3,025 (+60.5%), from €5,000 to €8,025
- Current investments +€2,448
up €2,448 (+221.0%), from €1,107 to €3,555
- Tangible fixed assets -€1,422
down €1,422 (-28.3%), from €5,023 to €3,601
- Profit (loss) carried forward -€14,653
down €14,653 (-43.8%), from €33,428 to €18,776
- Accrued charges and deferred income +€8,000
new in 2025: €8,000
- Tax, wage and social debts -€2,859
down €2,859 (-62.9%), from €4,541 to €1,683
- Other debts +€2,234
up €2,234, from €0 to €2,234
- Trade debts +€1,770
up €1,770 (+736.5%), from €240 to €2,011
- Gross operating margin -€56,297
down €56,297, from €44,188 to -€12,109
- Taxes -€11,049
down €11,049 (-100.0%), from €11,049 to €0
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 | €41,260 | €35,203 | -€6,057 | -14.7% |
| Fixed assets | 21/28 | €10,023 | €11,626 | +€1,603 | +16.0% |
| Tangible fixed assets | 22/27 | €5,023 | €3,601 | -€1,422 | -28.3% |
| Furniture and vehicles | 24 | €5,023 | €3,601 | -€1,422 | -28.3% |
| Financial fixed assets | 28 | €5,000 | €8,025 | +€3,025 | +60.5% |
| Current assets | 29/58 | €31,237 | €23,577 | -€7,659 | -24.5% |
| Amounts receivable within one year | 40/41 | €19,830 | €15,244 | -€4,587 | -23.1% |
| Trade receivables | 40 | €15,267 | €9,680 | -€5,587 | -36.6% |
| Other amounts receivable | 41 | €4,563 | €5,564 | +€1,000 | +21.9% |
| Current investments | 50/53 | €1,107 | €3,555 | +€2,448 | +221.0% |
| Cash at bank and in hand | 54/58 | €10,151 | €4,466 | -€5,685 | -56.0% |
| Deferred charges and accrued income | 490/1 | €148 | €312 | +€164 | +110.9% |
| Total equity and liabilities | 10/49 | €41,260 | €35,203 | -€6,057 | -14.7% |
| Equity | 10/15 | €35,928 | €21,276 | -€14,653 | -40.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,428 | €18,776 | -€14,653 | -43.8% |
| Amounts payable | 17/49 | €5,332 | €13,928 | +€8,596 | +161.2% |
| Amounts payable within one year | 42/48 | €5,332 | €5,928 | +€596 | +11.2% |
| Financial debts | 43 | €550 | €0 | -€550 | -100.0% |
| Credit institutions | 430/8 | €550 | €0 | -€550 | -100.0% |
| Trade debts | 44 | €240 | €2,011 | +€1,770 | +736.5% |
| Suppliers | 440/4 | €240 | €2,011 | +€1,770 | +736.5% |
| Taxes, remuneration and social security | 45 | €4,541 | €1,683 | -€2,859 | -62.9% |
| Taxes | 450/3 | €4,541 | €1,683 | -€2,859 | -62.9% |
| Other amounts payable | 47/48 | €0 | €2,234 | +€2,234 | |
| Accrued charges and deferred income | 492/3 | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €1,422 | +€407 | +40.2% |
| Other operating charges | 640/8 | €1,244 | €1,059 | -€184 | -14.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €44,188 | -€12,109 | -€56,297 | |
| Operating profit (loss) | 9901 | €41,930 | -€14,590 | -€56,520 | |
| Financial income | 75/76B | €211 | €182 | -€30 | -14.0% |
| Recurring financial income | 75 | €211 | €182 | -€30 | -14.0% |
| Financial charges | 65/66B | €282 | €244 | -€38 | -13.6% |
| Recurring financial charges | 65 | €282 | €244 | -€38 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €41,859 | -€14,653 | -€56,511 | |
| Income taxes | 67/77 | €11,049 | €0 | -€11,049 | -100.0% |
| Profit (loss) for the period | 9904 | €30,809 | -€14,653 | -€45,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,809 | -€14,653 | -€45,462 |
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 9 October 2026 via checked.be.