PRIMIL: 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.
What changed
PRIMIL
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€288,330
2024 · -€229,979-€58,350
Equity
-€101,319
2024 · €187,010-€288,330
Cash
€6,375
2024 · €6,357+€18
Balance sheet total
€544,715
2024 · €903,236-€358,521
Largest movements
Assets
- Stocks and contracts -€355,589
down €355,589 (-40.2%), from €884,914 to €529,325
Equity and liabilities
- Profit (loss) carried forward -€288,330
down €288,330 (-22.9%), from -€1.3m to -€1.5m
- Trade debts -€76,958
down €76,958 (-13.4%), from €574,360 to €497,402
Income statement
- Gross operating margin -€121,004
down €121,004, from €11,863 to -€109,141
- Financial income +€59,665
up €59,665 (+895877.0%), from €7 to €59,672
- Financial charges -€4,688
down €4,688 (-74.5%), from €6,294 to €1,605
- Write-downs +€1,705
up €1,705 (+0.7%), from €233,018 to €234,724
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.
Result 2024
-€229,979
Gross operating margin
-€121,004
Write-downs
-€1,705
Other operating charges
+€229
Financial income
+€59,665
Financial charges
+€4,688
Taxes
-€223
Result 2025
-€288,330
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.
From operations
+€18
Investment
€0
Financing
+€0
Cash 2024
€6,357
From operations (derived)
+€18
Net result for the year
-€288,330
Depreciation
+€1,411
Stocks and contracts
+€355,589
Receivables within one year
+€1,538
Trade debts
-€76,958
Other debts
+€6,767
Financing
+€0
Short-term financial debts
+€0
Cash 2025
€6,375
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €903,236 | €544,715 | -€358,521 | -39.7% |
| Fixed assets | 21/28 | €5,885 | €4,474 | -€1,411 | -24.0% |
| Tangible fixed assets | 22/27 | €3,685 | €2,274 | -€1,411 | -38.3% |
| Plant, machinery and equipment | 23 | €1,391 | €822 | -€569 | -40.9% |
| Furniture and vehicles | 24 | €2,294 | €1,452 | -€842 | -36.7% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €897,351 | €540,242 | -€357,109 | -39.8% |
| Stocks and contracts in progress | 3 | €884,914 | €529,325 | -€355,589 | -40.2% |
| Stocks | 30/36 | €884,914 | €529,325 | -€355,589 | -40.2% |
| Amounts receivable within one year | 40/41 | €6,080 | €4,543 | -€1,538 | -25.3% |
| Trade receivables | 40 | €4,381 | €3,874 | -€508 | -11.6% |
| Other amounts receivable | 41 | €1,699 | €669 | -€1,030 | -60.6% |
| Cash at bank and in hand | 54/58 | €6,357 | €6,375 | +€18 | +0.3% |
| Total equity and liabilities | 10/49 | €903,236 | €544,715 | -€358,521 | -39.7% |
| Equity | 10/15 | €187,010 | -€101,319 | -€288,330 | |
| Contributions | 10/11 | €905,000 | €905,000 | = | 0.0% |
| Capital | 10 | €905,000 | €905,000 | = | 0.0% |
| Issued capital | 100 | €905,000 | €905,000 | = | 0.0% |
| Reserves | 13 | €543,664 | €543,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90,500 | €90,500 | = | 0.0% |
| Legal reserve | 130 | €90,500 | €90,500 | = | 0.0% |
| Distributable reserves | 133 | €453,164 | €453,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,261,654 | -€1,549,983 | -€288,330 | -22.9% |
| Amounts payable | 17/49 | €716,226 | €646,035 | -€70,191 | -9.8% |
| Amounts payable after more than one year | 17 | €108,075 | €108,075 | = | 0.0% |
| Financial debts | 170/4 | €108,075 | €108,075 | = | 0.0% |
| Amounts payable within one year | 42/48 | €608,151 | €537,960 | -€70,191 | -11.5% |
| Financial debts | 43 | €728 | €728 | +€0 | 0.0% |
| Credit institutions | 430/8 | €728 | €728 | +€0 | 0.0% |
| Trade debts | 44 | €574,360 | €497,402 | -€76,958 | -13.4% |
| Suppliers | 440/4 | €574,360 | €497,402 | -€76,958 | -13.4% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Taxes | 450/3 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €31,562 | €38,329 | +€6,767 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €1,411 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €233,018 | €234,724 | +€1,705 | +0.7% |
| Other operating charges | 640/8 | €1,347 | €1,118 | -€229 | -17.0% |
| Gross operating margin | 9900 | €11,863 | -€109,141 | -€121,004 | |
| Operating profit (loss) | 9901 | -€223,914 | -€346,395 | -€122,481 | -54.7% |
| Financial income | 75/76B | €7 | €59,672 | +€59,665 | +895877.0% |
| Recurring financial income | 75 | €7 | €59,672 | +€59,665 | +895877.0% |
| Financial charges | 65/66B | €6,294 | €1,605 | -€4,688 | -74.5% |
| Recurring financial charges | 65 | €6,294 | €1,605 | -€4,688 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | -€230,201 | -€288,328 | -€58,127 | -25.3% |
| Income taxes | 67/77 | -€222 | €1 | +€223 | |
| Profit (loss) for the period | 9904 | -€229,979 | -€288,330 | -€58,350 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€229,979 | -€288,330 | -€58,350 | -25.4% |
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 12 October 2026 via checked.be.