PRIMEC: 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.
PRIMEC
Largest movements
- Cash +€10,336
up €10,336 (+469.4%), from €2,202 to €12,538
mainly Stocks and contracts (+€7,865) and Depreciation (+€5,609)
- Stocks and contracts -€7,865
down €7,865 (-8.1%), from €97,327 to €89,462
- Tangible fixed assets -€5,609
down €5,609 (-34.9%), from €16,068 to €10,460
of which Plant, machinery and equipment: -€3,640
- Other debts -€4,241
down €4,241 (-6.6%), from €63,874 to €59,633
- Profit (loss) carried forward +€2,324
up €2,324 (+8.2%), from €28,483 to €30,807
- Trade debts -€1,373
down €1,373 (-78.4%), from €1,750 to €377
- Gross operating margin +€31,443
up €31,443, from -€22,839 to €8,605
- Write-downs +€12,713
no longer reported in 2025 (was -€12,713)
- Depreciation +€1,599
up €1,599 (+39.9%), from €4,010 to €5,609
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 | €122,038 | €119,248 | -€2,789 | -2.3% |
| Fixed assets | 21/28 | €16,068 | €10,460 | -€5,609 | -34.9% |
| Tangible fixed assets | 22/27 | €16,068 | €10,460 | -€5,609 | -34.9% |
| Land and buildings | 22 | €383 | €256 | -€128 | -33.3% |
| Plant, machinery and equipment | 23 | €13,823 | €10,183 | -€3,640 | -26.3% |
| Furniture and vehicles | 24 | €1,862 | €22 | -€1,840 | -98.8% |
| Current assets | 29/58 | €105,969 | €108,788 | +€2,819 | +2.7% |
| Stocks and contracts in progress | 3 | €97,327 | €89,462 | -€7,865 | -8.1% |
| Stocks | 30/36 | €97,327 | €89,462 | -€7,865 | -8.1% |
| Amounts receivable within one year | 40/41 | €5,751 | €6,069 | +€318 | +5.5% |
| Trade receivables | 40 | €3,779 | €5,001 | +€1,222 | +32.3% |
| Other amounts receivable | 41 | €1,971 | €1,067 | -€904 | -45.9% |
| Cash at bank and in hand | 54/58 | €2,202 | €12,538 | +€10,336 | +469.4% |
| Deferred charges and accrued income | 490/1 | €690 | €720 | +€30 | +4.4% |
| Total equity and liabilities | 10/49 | €122,038 | €119,248 | -€2,789 | -2.3% |
| Equity | 10/15 | €55,839 | €58,163 | +€2,324 | +4.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,356 | €2,356 | = | 0.0% |
| Distributable reserves | 133 | €2,356 | €2,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,483 | €30,807 | +€2,324 | +8.2% |
| Amounts payable | 17/49 | €66,198 | €61,085 | -€5,113 | -7.7% |
| Amounts payable within one year | 42/48 | €66,198 | €61,085 | -€5,113 | -7.7% |
| Trade debts | 44 | €1,750 | €377 | -€1,373 | -78.4% |
| Suppliers | 440/4 | €1,750 | €377 | -€1,373 | -78.4% |
| Taxes, remuneration and social security | 45 | €575 | €1,075 | +€500 | +87.0% |
| Taxes | 450/3 | €26 | €26 | = | 0.0% |
| Remuneration and social security | 454/9 | €549 | €1,049 | +€500 | +91.0% |
| Other amounts payable | 47/48 | €63,874 | €59,633 | -€4,241 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,010 | €5,609 | +€1,599 | +39.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,713 | - | +€12,713 | |
| Other operating charges | 640/8 | €825 | €729 | -€96 | -11.6% |
| Gross operating margin | 9900 | -€22,839 | €8,605 | +€31,443 | |
| Operating profit (loss) | 9901 | -€14,961 | €2,267 | +€17,228 | |
| Financial income | 75/76B | €420 | €352 | -€68 | -16.3% |
| Recurring financial income | 75 | €420 | €352 | -€68 | -16.3% |
| Financial charges | 65/66B | €236 | €295 | +€59 | +25.0% |
| Recurring financial charges | 65 | €236 | €295 | +€59 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,776 | €2,324 | +€17,100 | |
| Profit (loss) for the period | 9904 | -€14,776 | €2,324 | +€17,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,776 | €2,324 | +€17,100 |
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 30 September 2026 via checked.be.