PRIMERACK SERVICE: 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.
PRIMERACK SERVICE
Largest movements
- Cash -€28,983
down €28,983 (-36.5%), from €79,461 to €50,478
mainly Receivables within one year (-€19,215) and Trade debts (-€12,825)
- Receivables within one year +€19,215
up €19,215 (+128%), from €15,010 to €34,225
of which Trade receivables: +€18,352
- Trade debts -€12,825
down €12,825 (-15.9%), from €80,908 to €68,083
- Profit (loss) carried forward +€4,479
up €4,479 (+93.9%), from €4,772 to €9,251
- Tax, wage and social debts -€1,035
down €1,035 (-11.7%), from €8,820 to €7,785
of which Taxes: -€1,397
- Gross operating margin +€12,497
up €12,497 (+68.6%), from €18,230 to €30,727
- Staff costs +€3,197
up €3,197 (+15.1%), from €21,202 to €24,399
- Taxes +€924
new in 2025: €924
- Financial charges -€593
down €593 (-79.3%), from €748 to €155
- Financial income +€368
up €368 (+2,530%), from €15 to €383
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 | €97,000 | €87,619 | -€9,381 | -9.7% |
| Fixed assets | 21/28 | €2,529 | €2,916 | +€387 | +15.3% |
| Tangible fixed assets | 22/27 | €1,606 | €1,993 | +€387 | +24.1% |
| Plant, machinery and equipment | 23 | €789 | €545 | -€244 | -30.9% |
| Furniture and vehicles | 24 | €818 | €1,448 | +€631 | +77.2% |
| Financial fixed assets | 28 | €923 | €923 | = | 0.0% |
| Current assets | 29/58 | €94,471 | €84,703 | -€9,768 | -10.3% |
| Amounts receivable within one year | 40/41 | €15,010 | €34,225 | +€19,215 | +128% |
| Trade receivables | 40 | €14,691 | €33,042 | +€18,352 | +125% |
| Other amounts receivable | 41 | €319 | €1,182 | +€863 | +270% |
| Cash at bank and in hand | 54/58 | €79,461 | €50,478 | -€28,983 | -36.5% |
| Total equity and liabilities | 10/49 | €97,000 | €87,619 | -€9,381 | -9.7% |
| Equity | 10/15 | €7,272 | €11,751 | +€4,479 | +61.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,772 | €9,251 | +€4,479 | +93.9% |
| Amounts payable | 17/49 | €89,728 | €75,868 | -€13,860 | -15.4% |
| Amounts payable within one year | 42/48 | €89,728 | €75,868 | -€13,860 | -15.4% |
| Trade debts | 44 | €80,908 | €68,083 | -€12,825 | -15.9% |
| Suppliers | 440/4 | €80,908 | €68,083 | -€12,825 | -15.9% |
| Taxes, remuneration and social security | 45 | €8,820 | €7,785 | -€1,035 | -11.7% |
| Taxes | 450/3 | €4,203 | €2,807 | -€1,397 | -33.2% |
| Remuneration and social security | 454/9 | €4,617 | €4,978 | +€362 | +7.8% |
| Remuneration, social security and pensions | 62 | €21,202 | €24,399 | +€3,197 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,038 | €1,153 | +€116 | +11.1% |
| Gross operating margin | 9900 | €18,230 | €30,727 | +€12,497 | +68.6% |
| Operating profit (loss) | 9901 | -€4,010 | €5,175 | +€9,185 | |
| Financial income | 75/76B | €15 | €383 | +€368 | +2,530% |
| Recurring financial income | 75 | €15 | €383 | +€368 | +2,530% |
| Financial charges | 65/66B | €748 | €155 | -€593 | -79.3% |
| Recurring financial charges | 65 | €748 | €155 | -€593 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,744 | €5,403 | +€10,147 | |
| Income taxes | 67/77 | - | €924 | +€924 | |
| Profit (loss) for the period | 9904 | -€4,744 | €4,479 | +€9,223 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,744 | €4,479 | +€9,223 |
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 25 October 2026 via checked.be.