PRIMO SUPPORT: 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.
PRIMO SUPPORT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€280,000
new in 2025: €280,000
- Other debts -€266,964
down €266,964 (-90.6%), from €294,657 to €27,693
- Profit (loss) carried forward -€19,817
down €19,817 (-29.7%), from -€66,795 to -€86,612
- Accrued charges and deferred income +€3,573
up €3,573 (+143.4%), from €2,491 to €6,064
- Gross operating margin -€3,150
down €3,150 (-54.9%), from -€5,733 to -€8,883
- Financial charges +€655
up €655 (+9.1%), from €7,208 to €7,863
- Other operating charges -€116
down €116 (-8.2%), from €1,412 to €1,296
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €308,707 | €305,726 | -€2,981 | -1.0% |
| Fixed assets | 21/28 | €149,979 | €147,605 | -€2,374 | -1.6% |
| Tangible fixed assets | 22/27 | €149,379 | €147,005 | -€2,374 | -1.6% |
| Land and buildings | 22 | €149,379 | €147,005 | -€2,374 | -1.6% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €158,728 | €158,121 | -€607 | -0.4% |
| Amounts receivable within one year | 40/41 | €157,317 | €158,121 | +€804 | +0.5% |
| Trade receivables | 40 | €122,877 | €123,081 | +€204 | +0.2% |
| Other amounts receivable | 41 | €34,440 | €35,040 | +€600 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,411 | - | -€1,411 | |
| Total equity and liabilities | 10/49 | €308,707 | €305,726 | -€2,981 | -1.0% |
| Equity | 10/15 | -€4,795 | -€24,612 | -€19,817 | -413.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,795 | -€86,612 | -€19,817 | -29.7% |
| Provisions and deferred taxes | 16 | €1,000 | €1,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,000 | €1,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €312,502 | €329,338 | +€16,836 | +5.4% |
| Amounts payable after more than one year | 17 | - | €280,000 | +€280,000 | |
| Financial debts | 170/4 | - | €280,000 | +€280,000 | |
| Amounts payable within one year | 42/48 | €310,011 | €43,274 | -€266,737 | -86.0% |
| Trade debts | 44 | €15,354 | €15,581 | +€227 | +1.5% |
| Suppliers | 440/4 | €15,354 | €15,581 | +€227 | +1.5% |
| Other amounts payable | 47/48 | €294,657 | €27,693 | -€266,964 | -90.6% |
| Accrued charges and deferred income | 492/3 | €2,491 | €6,064 | +€3,573 | +143.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €2,375 | = | 0.0% |
| Other operating charges | 640/8 | €1,412 | €1,296 | -€116 | -8.2% |
| Gross operating margin | 9900 | -€5,733 | -€8,883 | -€3,150 | -54.9% |
| Operating profit (loss) | 9901 | -€9,520 | -€12,554 | -€3,034 | -31.9% |
| Financial income | 75/76B | €600 | €600 | = | 0.0% |
| Recurring financial income | 75 | €600 | €600 | = | 0.0% |
| Financial charges | 65/66B | €7,208 | €7,863 | +€655 | +9.1% |
| Recurring financial charges | 65 | €7,208 | €7,863 | +€655 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,128 | -€19,817 | -€3,689 | -22.9% |
| Profit (loss) for the period | 9904 | -€16,128 | -€19,817 | -€3,689 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,128 | -€19,817 | -€3,689 | -22.9% |
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.