Primmo M: 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.
Primmo M
Largest movements
- Stocks and contracts -€135,153
down €135,153 (-100.0%), from €135,153 to €0
- Cash +€43,599
new in 2025: €43,599
mainly Stocks and contracts (+€135,153) and Net result for the year (+€47,964)
- Receivables within one year +€7,500
new in 2025: €7,500
- Short-term financial debts -€104,405
down €104,405 (-100.0%), from €104,405 to €0
- Profit (loss) carried forward +€47,964
up €47,964, from -€17,082 to €30,883
- Other debts -€35,047
down €35,047 (-82.2%), from €42,615 to €7,569
- Tax, wage and social debts +€7,733
up €7,733 (+10269.1%), from €75 to €7,808
- Gross operating margin +€73,974
up €73,974, from -€13,141 to €60,834
- Taxes +€7,808
new in 2025: €7,808
- Financial charges +€1,348
up €1,348 (+47.6%), from €2,834 to €4,181
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 | €135,920 | €51,310 | -€84,609 | -62.2% |
| Fixed assets | 21/28 | €767 | €212 | -€555 | -72.4% |
| Tangible fixed assets | 22/27 | €267 | €212 | -€55 | -20.7% |
| Plant, machinery and equipment | 23 | €267 | €212 | -€55 | -20.7% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100.0% |
| Current assets | 29/58 | €135,153 | €51,099 | -€84,054 | -62.2% |
| Stocks and contracts in progress | 3 | €135,153 | €0 | -€135,153 | -100.0% |
| Stocks | 30/36 | €135,153 | €0 | -€135,153 | -100.0% |
| Amounts receivable within one year | 40/41 | - | €7,500 | +€7,500 | |
| Other amounts receivable | 41 | - | €7,500 | +€7,500 | |
| Cash at bank and in hand | 54/58 | - | €43,599 | +€43,599 | |
| Total equity and liabilities | 10/49 | €135,920 | €51,310 | -€84,609 | -62.2% |
| Equity | 10/15 | -€12,082 | €35,883 | +€47,964 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,082 | €30,883 | +€47,964 | |
| Amounts payable | 17/49 | €148,001 | €15,428 | -€132,573 | -89.6% |
| Amounts payable within one year | 42/48 | €147,367 | €15,428 | -€131,939 | -89.5% |
| Financial debts | 43 | €104,405 | €0 | -€104,405 | -100.0% |
| Credit institutions | 430/8 | €104,405 | €0 | -€104,405 | -100.0% |
| Trade debts | 44 | €272 | €51 | -€221 | -81.1% |
| Suppliers | 440/4 | €272 | €51 | -€221 | -81.1% |
| Taxes, remuneration and social security | 45 | €75 | €7,808 | +€7,733 | +10269.1% |
| Taxes | 450/3 | €75 | €7,808 | +€7,733 | +10269.1% |
| Other amounts payable | 47/48 | €42,615 | €7,569 | -€35,047 | -82.2% |
| Accrued charges and deferred income | 492/3 | €634 | €0 | -€634 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10 | €55 | +€45 | +461.4% |
| Other operating charges | 640/8 | €1,097 | €825 | -€273 | -24.8% |
| Gross operating margin | 9900 | -€13,141 | €60,834 | +€73,974 | |
| Operating profit (loss) | 9901 | -€14,248 | €59,953 | +€74,201 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,834 | €4,181 | +€1,348 | +47.6% |
| Recurring financial charges | 65 | €2,834 | €4,181 | +€1,348 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,082 | €55,772 | +€72,854 | |
| Income taxes | 67/77 | - | €7,808 | +€7,808 | |
| Profit (loss) for the period | 9904 | -€17,082 | €47,964 | +€65,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,082 | €47,964 | +€65,046 |
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 9 October 2026 via checked.be.