PRIMEURS IMMO: 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.
PRIMEURS IMMO
Largest movements
- Tangible fixed assets -€41,322
down €41,322 (-6.6%), from €626,018 to €584,696
of which Land and buildings: -€28,946
- Debts after one year -€78,882
down €78,882 (-18.0%), from €438,813 to €359,931
of which Financial debts: -€78,882
- Other debts +€27,883
up €27,883 (+77.9%), from €35,781 to €63,664
- Reserves +€10,874
up €10,874 (+9.0%), from €121,152 to €132,026
of which Distributable reserves: +€10,874
- Gross operating margin -€11,354
down €11,354 (-10.6%), from €106,973 to €95,619
- Financial charges -€2,967
down €2,967 (-11.7%), from €25,455 to €22,489
- Taxes -€2,513
down €2,513 (-34.4%), from €7,297 to €4,784
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 | €811,539 | €773,908 | -€37,630 | -4.6% |
| Fixed assets | 21/28 | €626,018 | €584,696 | -€41,322 | -6.6% |
| Tangible fixed assets | 22/27 | €626,018 | €584,696 | -€41,322 | -6.6% |
| Land and buildings | 22 | €601,028 | €572,082 | -€28,946 | -4.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €24,989 | €12,613 | -€12,376 | -49.5% |
| Current assets | 29/58 | €185,521 | €189,213 | +€3,692 | +2.0% |
| Stocks and contracts in progress | 3 | €134,044 | €134,044 | = | 0.0% |
| Stocks | 30/36 | €134,044 | €134,044 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,119 | €42,403 | -€716 | -1.7% |
| Trade receivables | 40 | €39,620 | €39,730 | +€109 | +0.3% |
| Other amounts receivable | 41 | €3,498 | €2,673 | -€825 | -23.6% |
| Current investments | 50/53 | €1,223 | €219 | -€1,003 | -82.1% |
| Cash at bank and in hand | 54/58 | €3,233 | €8,501 | +€5,268 | +163% |
| Deferred charges and accrued income | 490/1 | €3,903 | €4,046 | +€144 | +3.7% |
| Total equity and liabilities | 10/49 | €811,539 | €773,908 | -€37,630 | -4.6% |
| Equity | 10/15 | €239,293 | €250,168 | +€10,874 | +4.5% |
| Contributions | 10/11 | €80,336 | €80,336 | = | 0.0% |
| Revaluation surpluses | 12 | €37,806 | €37,806 | = | 0.0% |
| Reserves | 13 | €121,152 | €132,026 | +€10,874 | +9.0% |
| Non-distributable reserves | 130/1 | €8,470 | €8,470 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,470 | €8,470 | = | 0.0% |
| Distributable reserves | 133 | €112,682 | €123,556 | +€10,874 | +9.7% |
| Amounts payable | 17/49 | €572,245 | €523,741 | -€48,505 | -8.5% |
| Amounts payable after more than one year | 17 | €438,813 | €359,931 | -€78,882 | -18.0% |
| Financial debts | 170/4 | €438,813 | €359,931 | -€78,882 | -18.0% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €130,821 | €155,215 | +€24,394 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €76,050 | €79,050 | +€3,000 | +3.9% |
| Trade debts | 44 | €4,251 | €5,032 | +€781 | +18.4% |
| Suppliers | 440/4 | €4,251 | €5,032 | +€781 | +18.4% |
| Taxes, remuneration and social security | 45 | €14,739 | €7,469 | -€7,270 | -49.3% |
| Taxes | 450/3 | €14,166 | €6,897 | -€7,269 | -51.3% |
| Remuneration and social security | 454/9 | €573 | €572 | -€1 | -0.2% |
| Other amounts payable | 47/48 | €35,781 | €63,664 | +€27,883 | +77.9% |
| Accrued charges and deferred income | 492/3 | €2,612 | €8,595 | +€5,983 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,404 | €41,322 | -€82 | -0.2% |
| Other operating charges | 640/8 | €15,914 | €16,193 | +€279 | +1.8% |
| Gross operating margin | 9900 | €106,973 | €95,619 | -€11,354 | -10.6% |
| Operating profit (loss) | 9901 | €49,655 | €38,105 | -€11,551 | -23.3% |
| Financial income | 75/76B | €90 | €42 | -€48 | -53.2% |
| Recurring financial income | 75 | €90 | €42 | -€48 | -53.2% |
| Financial charges | 65/66B | €25,455 | €22,489 | -€2,967 | -11.7% |
| Recurring financial charges | 65 | €25,455 | €22,489 | -€2,967 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €24,290 | €15,658 | -€8,632 | -35.5% |
| Income taxes | 67/77 | €7,297 | €4,784 | -€2,513 | -34.4% |
| Profit (loss) for the period | 9904 | €16,993 | €10,874 | -€6,118 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,993 | €10,874 | -€6,118 | -36.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.