PRIMOPLAC: 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.
PRIMOPLAC
Largest movements
- Cash +€44,563
up €44,563 (+68.8%), from €64,791 to €109,354
mainly Net result for the year (+€34,118) and Depreciation (+€10,227)
- Tangible fixed assets -€9,150
down €9,150 (-47.2%), from €19,400 to €10,250
of which Furniture and vehicles: -€10,179
- Receivables within one year -€3,211
down €3,211 (-17.6%), from €18,295 to €15,084
of which Trade receivables: -€2,440
- Reserves +€30,118
up €30,118 (+36.8%), from €81,764 to €111,882
- Current portion of long-term debt -€4,640
down €4,640 (-85.3%), from €5,441 to €800
- Other debts +€4,000
up €4,000, from €0 to €4,000
- Tax, wage and social debts +€2,400
up €2,400 (+62.5%), from €3,839 to €6,239
- Gross operating margin +€7,453
up €7,453 (+15.1%), from €49,225 to €56,678
- Other operating charges -€2,590
down €2,590 (-75.0%), from €3,454 to €864
- Taxes +€2,287
up €2,287 (+25.1%), from €9,113 to €11,400
- Depreciation +€842
up €842 (+9.0%), from €9,384 to €10,227
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 | €110,660 | €142,107 | +€31,447 | +28.4% |
| Fixed assets | 21/28 | €19,500 | €10,350 | -€9,150 | -46.9% |
| Tangible fixed assets | 22/27 | €19,400 | €10,250 | -€9,150 | -47.2% |
| Plant, machinery and equipment | 23 | €0 | €1,029 | +€1,029 | |
| Furniture and vehicles | 24 | €19,400 | €9,221 | -€10,179 | -52.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €91,160 | €131,757 | +€40,597 | +44.5% |
| Amounts receivable after more than one year | 29 | €7,552 | €6,774 | -€778 | -10.3% |
| Other amounts receivable | 291 | €7,552 | €6,774 | -€778 | -10.3% |
| Amounts receivable within one year | 40/41 | €18,295 | €15,084 | -€3,211 | -17.6% |
| Trade receivables | 40 | €13,380 | €10,940 | -€2,440 | -18.2% |
| Other amounts receivable | 41 | €4,916 | €4,145 | -€771 | -15.7% |
| Cash at bank and in hand | 54/58 | €64,791 | €109,354 | +€44,563 | +68.8% |
| Deferred charges and accrued income | 490/1 | €522 | €545 | +€23 | +4.5% |
| Total equity and liabilities | 10/49 | €110,660 | €142,107 | +€31,447 | +28.4% |
| Equity | 10/15 | €97,378 | €127,496 | +€30,118 | +30.9% |
| Contributions | 10/11 | €13,868 | €13,868 | = | 0.0% |
| Reserves | 13 | €81,764 | €111,882 | +€30,118 | +36.8% |
| Distributable reserves | 133 | €81,764 | €111,882 | +€30,118 | +36.8% |
| Profit (loss) carried forward | 14 | €1,745 | €1,745 | = | 0.0% |
| Amounts payable | 17/49 | €13,282 | €14,612 | +€1,329 | +10.0% |
| Amounts payable after more than one year | 17 | €800 | €0 | -€800 | -100.0% |
| Financial debts | 170/4 | €800 | €0 | -€800 | -100.0% |
| Amounts payable within one year | 42/48 | €12,482 | €14,612 | +€2,130 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €5,441 | €800 | -€4,640 | -85.3% |
| Financial debts | 43 | €1,006 | €1,531 | +€525 | +52.2% |
| Credit institutions | 430/8 | €1,006 | €1,531 | +€525 | +52.2% |
| Trade debts | 44 | €2,197 | €2,041 | -€155 | -7.1% |
| Suppliers | 440/4 | €2,197 | €2,041 | -€155 | -7.1% |
| Taxes, remuneration and social security | 45 | €3,839 | €6,239 | +€2,400 | +62.5% |
| Taxes | 450/3 | €3,839 | €6,239 | +€2,400 | +62.5% |
| Other amounts payable | 47/48 | €0 | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,384 | €10,227 | +€842 | +9.0% |
| Other operating charges | 640/8 | €3,454 | €864 | -€2,590 | -75.0% |
| Gross operating margin | 9900 | €49,225 | €56,678 | +€7,453 | +15.1% |
| Operating profit (loss) | 9901 | €36,387 | €45,587 | +€9,200 | +25.3% |
| Financial income | 75/76B | €458 | €437 | -€21 | -4.5% |
| Recurring financial income | 75 | €458 | €437 | -€21 | -4.5% |
| Financial charges | 65/66B | €546 | €506 | -€40 | -7.3% |
| Recurring financial charges | 65 | €546 | €506 | -€40 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €36,298 | €45,518 | +€9,219 | +25.4% |
| Income taxes | 67/77 | €9,113 | €11,400 | +€2,287 | +25.1% |
| Profit (loss) for the period | 9904 | €27,185 | €34,118 | +€6,933 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,185 | €34,118 | +€6,933 | +25.5% |
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 4 October 2026 via checked.be.