PRIMO - ZIO: what changed
PRIMO - ZIO
Largest movements
- Cash -€20,841
down €20,841 (-30.3%), from €68,707 to €47,866
mainly Trade debts (-€36,746) and Tax, wage and social debts (-€1,311)
- Receivables within one year -€13,958
down €13,958 (-21.6%), from €64,652 to €50,694
of which Trade receivables: -€37,039
- Trade debts -€36,746
down €36,746 (-86.0%), from €42,730 to €5,984
- Profit (loss) carried forward +€3,185
up €3,185 (+18.8%), from -€16,921 to -€13,736
- Gross operating margin +€27,243
up €27,243, from -€24,358 to €2,885
- Staff costs +€8,640
no longer reported in 2024 (was -€8,640)
- Financial income +€843
new in 2024: €843
- Other operating charges -€729
no longer reported in 2024 (was €729)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,359 | €98,559 | -€34,800 | -26.1% |
| Current assets | 29/58 | €133,359 | €98,559 | -€34,800 | -26.1% |
| Amounts receivable within one year | 40/41 | €64,652 | €50,694 | -€13,958 | -21.6% |
| Trade receivables | 40 | €42,575 | €5,536 | -€37,039 | -87.0% |
| Other amounts receivable | 41 | €22,077 | €45,158 | +€23,081 | +105% |
| Cash at bank and in hand | 54/58 | €68,707 | €47,866 | -€20,841 | -30.3% |
| Total equity and liabilities | 10/49 | €133,359 | €98,559 | -€34,800 | -26.1% |
| Equity | 10/15 | €76,279 | €79,465 | +€3,185 | +4.2% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €25,030 | €25,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,817 | €6,817 | = | 0.0% |
| Distributable reserves | 133 | €18,213 | €18,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,921 | -€13,736 | +€3,185 | +18.8% |
| Amounts payable | 17/49 | €57,079 | €19,095 | -€37,985 | -66.5% |
| Amounts payable within one year | 42/48 | €57,079 | €19,095 | -€37,985 | -66.5% |
| Trade debts | 44 | €42,730 | €5,984 | -€36,746 | -86.0% |
| Suppliers | 440/4 | €42,730 | €5,984 | -€36,746 | -86.0% |
| Taxes, remuneration and social security | 45 | €1,311 | - | -€1,311 | |
| Taxes | 450/3 | €1,311 | - | -€1,311 | |
| Other amounts payable | 47/48 | €13,038 | €13,111 | +€73 | +0.6% |
| Remuneration, social security and pensions | 62 | -€8,640 | - | +€8,640 | |
| Other operating charges | 640/8 | €729 | - | -€729 | |
| Gross operating margin | 9900 | -€24,358 | €2,885 | +€27,243 | |
| Operating profit (loss) | 9901 | -€16,447 | €2,885 | +€19,332 | |
| Financial income | 75/76B | - | €843 | +€843 | |
| Recurring financial income | 75 | - | €843 | +€843 | |
| Financial charges | 65/66B | €357 | €543 | +€185 | +51.9% |
| Recurring financial charges | 65 | €357 | €543 | +€185 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,804 | €3,185 | +€19,990 | |
| Income taxes | 67/77 | €117 | - | -€117 | |
| Profit (loss) for the period | 9904 | -€16,921 | €3,185 | +€20,107 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,921 | €3,185 | +€20,107 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.