PRIMOKA: 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.
PRIMOKA
Largest movements
- Tangible fixed assets -€30,320
down €30,320 (-5.5%), from €547,296 to €516,976
- Debts after one year -€36,015
down €36,015 (-18.0%), from €199,928 to €163,912
- Taxes -€3,002
no longer reported in 2025 (was €3,002)
- Turnover -€990
down €990 (-1.7%), from €59,490 to €58,500
- Gross operating margin -€616
down €616 (-1.2%), from €51,894 to €51,278
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 | €831,831 | €793,834 | -€37,997 | -4.6% |
| Fixed assets | 21/28 | €548,550 | €518,230 | -€30,320 | -5.5% |
| Tangible fixed assets | 22/27 | €547,296 | €516,976 | -€30,320 | -5.5% |
| Land and buildings | 22 | €547,296 | €516,976 | -€30,320 | -5.5% |
| Financial fixed assets | 28 | €1,255 | €1,255 | = | 0.0% |
| Current assets | 29/58 | €283,281 | €275,604 | -€7,677 | -2.7% |
| Stocks and contracts in progress | 3 | €264,674 | €264,674 | = | 0.0% |
| Stocks | 30/36 | €264,674 | €264,674 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,607 | €10,930 | -€7,677 | -41.3% |
| Total equity and liabilities | 10/49 | €831,831 | €793,834 | -€37,997 | -4.6% |
| Equity | 10/15 | €76,303 | €74,168 | -€2,136 | -2.8% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €17,838 | €17,838 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,838 | €9,838 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,535 | -€23,670 | -€2,136 | -9.9% |
| Amounts payable | 17/49 | €755,527 | €719,666 | -€35,861 | -4.7% |
| Amounts payable after more than one year | 17 | €199,928 | €163,912 | -€36,015 | -18.0% |
| Financial debts | 170/4 | €199,928 | €163,912 | -€36,015 | -18.0% |
| Amounts payable within one year | 42/48 | €555,600 | €555,754 | +€154 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €35,619 | €36,015 | +€396 | +1.1% |
| Trade debts | 44 | €1,597 | - | -€1,597 | |
| Suppliers | 440/4 | €1,597 | - | -€1,597 | |
| Other amounts payable | 47/48 | €518,383 | €519,739 | +€1,355 | +0.3% |
| Turnover | 70 | €59,490 | €58,500 | -€990 | -1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,596 | €7,222 | -€374 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,320 | €30,320 | = | 0.0% |
| Other operating charges | 640/8 | €8,260 | €7,923 | -€338 | -4.1% |
| Non-recurring operating charges | 66A | - | €12,283 | +€12,283 | |
| Gross operating margin | 9900 | €51,894 | €51,278 | -€616 | -1.2% |
| Operating profit (loss) | 9901 | €13,313 | €752 | -€12,561 | -94.3% |
| Financial charges | 65/66B | €3,084 | €2,888 | -€196 | -6.4% |
| Recurring financial charges | 65 | €3,084 | €2,888 | -€196 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €10,229 | -€2,136 | -€12,365 | |
| Income taxes | 67/77 | €3,002 | - | -€3,002 | |
| Profit (loss) for the period | 9904 | €7,227 | -€2,136 | -€9,362 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,227 | -€2,136 | -€9,362 |
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 3 October 2026 via checked.be.