PRIMER CORPORATION: what changed
PRIMER CORPORATION
Largest movements
- Receivables within one year -€48,247
down €48,247 (-98.6%), from €48,948 to €702
of which Trade receivables: -€48,000
- Cash -€11,182
down €11,182 (-91.7%), from €12,190 to €1,008
mainly Net result for the year (-€58,028) and Trade debts (-€48,390)
- Financial fixed assets -€1,400
down €1,400 (-3.8%), from €36,800 to €35,400
- Tangible fixed assets +€1,371
up €1,371 (+10.0%), from €13,749 to €15,120
- Profit (loss) carried forward -€58,028
down €58,028 (-76.2%), from -€76,133 to -€134,161
- Trade debts -€48,390
down €48,390 (-98.1%), from €49,344 to €954
- Other debts +€46,390
up €46,390 (+78.1%), from €59,420 to €105,810
- Gross operating margin -€30,209
down €30,209 (-151%), from -€20,049 to -€50,258
- Financial charges -€5,324
down €5,324 (-97.2%), from €5,479 to €155
- Taxes +€3,529
up €3,529 (+1,158%), from €305 to €3,834
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,505 | €52,464 | -€60,041 | -53.4% |
| Fixed assets | 21/28 | €50,549 | €50,520 | -€29 | -0.1% |
| Tangible fixed assets | 22/27 | €13,749 | €15,120 | +€1,371 | +10.0% |
| Furniture and vehicles | 24 | €13,749 | €15,120 | +€1,371 | +10.0% |
| Financial fixed assets | 28 | €36,800 | €35,400 | -€1,400 | -3.8% |
| Current assets | 29/58 | €61,956 | €1,944 | -€60,012 | -96.9% |
| Amounts receivable within one year | 40/41 | €48,948 | €702 | -€48,247 | -98.6% |
| Trade receivables | 40 | €48,250 | €250 | -€48,000 | -99.5% |
| Other amounts receivable | 41 | €698 | €452 | -€247 | -35.3% |
| Cash at bank and in hand | 54/58 | €12,190 | €1,008 | -€11,182 | -91.7% |
| Deferred charges and accrued income | 490/1 | €817 | €234 | -€583 | -71.4% |
| Total equity and liabilities | 10/49 | €112,505 | €52,464 | -€60,041 | -53.4% |
| Equity | 10/15 | -€57,533 | -€115,561 | -€58,028 | -101% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,133 | -€134,161 | -€58,028 | -76.2% |
| Amounts payable | 17/49 | €170,038 | €168,025 | -€2,013 | -1.2% |
| Amounts payable after more than one year | 17 | €60,969 | €60,969 | = | 0.0% |
| Other amounts payable | 178/9 | €60,969 | €60,969 | = | 0.0% |
| Amounts payable within one year | 42/48 | €109,068 | €107,056 | -€2,013 | -1.8% |
| Trade debts | 44 | €49,344 | €954 | -€48,390 | -98.1% |
| Suppliers | 440/4 | €49,344 | €954 | -€48,390 | -98.1% |
| Taxes, remuneration and social security | 45 | €305 | €292 | -€13 | -4.2% |
| Taxes | 450/3 | €305 | €292 | -€13 | -4.2% |
| Other amounts payable | 47/48 | €59,420 | €105,810 | +€46,390 | +78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,074 | €3,485 | +€411 | +13.4% |
| Other operating charges | 640/8 | €763 | €300 | -€463 | -60.7% |
| Gross operating margin | 9900 | -€20,049 | -€50,258 | -€30,209 | -151% |
| Operating profit (loss) | 9901 | -€23,885 | -€54,043 | -€30,157 | -126% |
| Financial income | 75/76B | €0 | €3 | +€3 | +30,200% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +30,200% |
| Financial charges | 65/66B | €5,479 | €155 | -€5,324 | -97.2% |
| Recurring financial charges | 65 | €5,479 | €155 | -€5,324 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,364 | -€54,194 | -€24,830 | -84.6% |
| Income taxes | 67/77 | €305 | €3,834 | +€3,529 | +1,158% |
| Profit (loss) for the period | 9904 | -€29,669 | -€58,028 | -€28,359 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,669 | -€58,028 | -€28,359 | -95.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.