PRIMO CONSULT: 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.
PRIMO CONSULT
Largest movements
- Receivables within one year +€25,062
up €25,062 (+4448.8%), from €563 to €25,625
of which Trade receivables: +€24,782
- Tangible fixed assets +€4,658
new in 2025: €4,658
- Cash -€418
down €418 (-56.4%), from €741 to €323
mainly Receivables within one year (-€25,062) and Investment in fixed assets (net) (-€5,146)
- Profit (loss) carried forward +€12,646
up €12,646 (+29.5%), from -€42,934 to -€30,288
- Other debts +€10,050
up €10,050 (+43.9%), from €22,870 to €32,921
- Trade debts +€6,414
up €6,414 (+1381.9%), from €464 to €6,878
- Gross operating margin +€23,214
up €23,214, from -€8,708 to €14,506
- Other operating charges +€427
up €427 (+106.9%), from €399 to €826
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 | €1,571 | €30,850 | +€29,279 | +1863.9% |
| Fixed assets | 21/28 | - | €4,658 | +€4,658 | |
| Tangible fixed assets | 22/27 | - | €4,658 | +€4,658 | |
| Furniture and vehicles | 24 | - | €4,658 | +€4,658 | |
| Current assets | 29/58 | €1,571 | €26,192 | +€24,621 | +1567.4% |
| Amounts receivable within one year | 40/41 | €563 | €25,625 | +€25,062 | +4448.8% |
| Trade receivables | 40 | - | €24,782 | +€24,782 | |
| Other amounts receivable | 41 | €563 | €843 | +€279 | +49.6% |
| Cash at bank and in hand | 54/58 | €741 | €323 | -€418 | -56.4% |
| Deferred charges and accrued income | 490/1 | €266 | €244 | -€23 | -8.5% |
| Total equity and liabilities | 10/49 | €1,571 | €30,850 | +€29,279 | +1863.9% |
| Equity | 10/15 | -€22,474 | -€9,828 | +€12,646 | +56.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,934 | -€30,288 | +€12,646 | +29.5% |
| Amounts payable | 17/49 | €24,045 | €40,678 | +€16,633 | +69.2% |
| Amounts payable within one year | 42/48 | €23,407 | €39,943 | +€16,536 | +70.6% |
| Trade debts | 44 | €464 | €6,878 | +€6,414 | +1381.9% |
| Suppliers | 440/4 | €464 | €6,878 | +€6,414 | +1381.9% |
| Taxes, remuneration and social security | 45 | €73 | €144 | +€71 | +98.2% |
| Taxes | 450/3 | €73 | €144 | +€71 | +98.2% |
| Other amounts payable | 47/48 | €22,870 | €32,921 | +€10,050 | +43.9% |
| Accrued charges and deferred income | 492/3 | €638 | €735 | +€98 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €488 | +€81 | +19.8% |
| Other operating charges | 640/8 | €399 | €826 | +€427 | +106.9% |
| Gross operating margin | 9900 | -€8,708 | €14,506 | +€23,214 | |
| Operating profit (loss) | 9901 | -€9,515 | €13,193 | +€22,707 | |
| Financial charges | 65/66B | €520 | €403 | -€117 | -22.5% |
| Recurring financial charges | 65 | €520 | €403 | -€117 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,034 | €12,790 | +€22,824 | |
| Income taxes | 67/77 | €86 | €144 | +€58 | +67.8% |
| Profit (loss) for the period | 9904 | -€10,120 | €12,646 | +€22,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,120 | €12,646 | +€22,766 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.