PRIMEURS SELECT: 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.
PRIMEURS SELECT
Largest movements
- Receivables within one year -€21,575
down €21,575 (-8.9%), from €242,867 to €221,292
- Other debts +€179,926
new in 2025: €179,926
- Reserves -€151,124
down €151,124 (-97.5%), from €155,076 to €3,953
- Tax, wage and social debts -€52,364
down €52,364 (-93.8%), from €55,843 to €3,480
- Gross operating margin +€1,168
up €1,168 (+31.6%), from -€3,694 to -€2,526
- Financial charges +€898
up €898 (+1256.8%), from €71 to €970
- Financial income -€131
down €131 (-1.1%), from €12,074 to €11,943
- Other operating charges -€110
down €110 (-17.2%), from €637 to €528
- Taxes +€72
up €72 (+5.1%), from €1,415 to €1,486
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 | €261,113 | €237,358 | -€23,755 | -9.1% |
| Fixed assets | 21/28 | €6,095 | €3,615 | -€2,480 | -40.7% |
| Intangible fixed assets | 21 | €6,095 | €3,615 | -€2,480 | -40.7% |
| Current assets | 29/58 | €255,019 | €233,743 | -€21,275 | -8.3% |
| Amounts receivable within one year | 40/41 | €242,867 | €221,292 | -€21,575 | -8.9% |
| Other amounts receivable | 41 | €242,867 | €221,292 | -€21,575 | -8.9% |
| Cash at bank and in hand | 54/58 | €78 | €508 | +€430 | +552.8% |
| Deferred charges and accrued income | 490/1 | €12,074 | €11,943 | -€131 | -1.1% |
| Total equity and liabilities | 10/49 | €261,113 | €237,358 | -€23,755 | -9.1% |
| Equity | 10/15 | €205,076 | €53,953 | -€151,124 | -73.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €155,076 | €3,953 | -€151,124 | -97.5% |
| Distributable reserves | 133 | €155,076 | €3,953 | -€151,124 | -97.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,037 | €183,405 | +€127,369 | +227.3% |
| Amounts payable within one year | 42/48 | €56,037 | €183,405 | +€127,369 | +227.3% |
| Trade debts | 44 | €194 | €0 | -€194 | -100.0% |
| Suppliers | 440/4 | €194 | €0 | -€194 | -100.0% |
| Taxes, remuneration and social security | 45 | €55,843 | €3,480 | -€52,364 | -93.8% |
| Taxes | 450/3 | €55,843 | €3,480 | -€52,364 | -93.8% |
| Other amounts payable | 47/48 | - | €179,926 | +€179,926 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,480 | €2,480 | = | 0.0% |
| Other operating charges | 640/8 | €637 | €528 | -€110 | -17.2% |
| Gross operating margin | 9900 | -€3,694 | -€2,526 | +€1,168 | +31.6% |
| Operating profit (loss) | 9901 | -€6,811 | -€5,534 | +€1,277 | +18.8% |
| Financial income | 75/76B | €12,074 | €11,943 | -€131 | -1.1% |
| Recurring financial income | 75 | €12,074 | €11,943 | -€131 | -1.1% |
| Financial charges | 65/66B | €71 | €970 | +€898 | +1256.8% |
| Recurring financial charges | 65 | €71 | €970 | +€898 | +1256.8% |
| Profit (loss) for the period before taxes | 9903 | €5,191 | €5,439 | +€248 | +4.8% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €1,415 | €1,486 | +€72 | +5.1% |
| Profit (loss) for the period | 9904 | €3,777 | €3,953 | +€176 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,777 | €3,953 | +€176 | +4.7% |
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.