Primos: 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.
Primos
Largest movements
- Current investments -€20,641
down €20,641 (-34.8%), from €59,374 to €38,733
- Receivables within one year +€19,000
up €19,000 (+65.9%), from €28,852 to €47,852
- Tangible fixed assets -€17,226
down €17,226 (-12.3%), from €139,936 to €122,710
- Debts after one year -€38,457
down €38,457 (-16.5%), from €232,743 to €194,286
- Profit (loss) carried forward +€29,686
up €29,686 (+18.3%), from €162,654 to €192,341
- Current portion of long-term debt -€13,695
down €13,695 (-26.3%), from €52,152 to €38,457
- Gross operating margin +€8,949
up €8,949 (+10.6%), from €84,313 to €93,262
- Financial charges +€4,460
up €4,460 (+95.9%), from €4,649 to €9,109
- Financial income -€1,368
down €1,368 (-94.7%), from €1,444 to €77
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 | €529,679 | €508,036 | -€21,643 | -4.1% |
| Fixed assets | 21/28 | €313,106 | €295,880 | -€17,226 | -5.5% |
| Tangible fixed assets | 22/27 | €139,936 | €122,710 | -€17,226 | -12.3% |
| Land and buildings | 22 | €139,936 | €122,710 | -€17,226 | -12.3% |
| Financial fixed assets | 28 | €173,170 | €173,170 | = | 0.0% |
| Current assets | 29/58 | €216,573 | €212,156 | -€4,417 | -2.0% |
| Amounts receivable after more than one year | 29 | €111,830 | €111,830 | = | 0.0% |
| Other amounts receivable | 291 | €111,830 | €111,830 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,852 | €47,852 | +€19,000 | +65.9% |
| Other amounts receivable | 41 | €28,852 | €47,852 | +€19,000 | +65.9% |
| Current investments | 50/53 | €59,374 | €38,733 | -€20,641 | -34.8% |
| Cash at bank and in hand | 54/58 | €15,238 | €12,203 | -€3,036 | -19.9% |
| Deferred charges and accrued income | 490/1 | €1,278 | €1,538 | +€260 | +20.3% |
| Total equity and liabilities | 10/49 | €529,679 | €508,036 | -€21,643 | -4.1% |
| Equity | 10/15 | €233,002 | €262,689 | +€29,686 | +12.7% |
| Contributions | 10/11 | €62,825 | €62,825 | = | 0.0% |
| Reserves | 13 | €7,523 | €7,523 | = | 0.0% |
| Distributable reserves | 133 | €7,523 | €7,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,654 | €192,341 | +€29,686 | +18.3% |
| Amounts payable | 17/49 | €296,676 | €245,347 | -€51,329 | -17.3% |
| Amounts payable after more than one year | 17 | €232,743 | €194,286 | -€38,457 | -16.5% |
| Financial debts | 170/4 | €232,743 | €194,286 | -€38,457 | -16.5% |
| Amounts payable within one year | 42/48 | €55,085 | €42,212 | -€12,872 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €52,152 | €38,457 | -€13,695 | -26.3% |
| Trade debts | 44 | - | €1,370 | +€1,370 | |
| Suppliers | 440/4 | - | €1,370 | +€1,370 | |
| Taxes, remuneration and social security | 45 | €1,595 | €1,023 | -€572 | -35.9% |
| Taxes | 450/3 | €1,595 | €1,023 | -€572 | -35.9% |
| Other amounts payable | 47/48 | €1,338 | €1,362 | +€25 | +1.8% |
| Accrued charges and deferred income | 492/3 | €8,849 | €8,849 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,226 | €17,226 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €84,313 | €93,262 | +€8,949 | +10.6% |
| Operating profit (loss) | 9901 | €66,582 | €75,516 | +€8,935 | +13.4% |
| Financial income | 75/76B | €1,444 | €77 | -€1,368 | -94.7% |
| Recurring financial income | 75 | €1,444 | €77 | -€1,368 | -94.7% |
| Financial charges | 65/66B | €4,649 | €9,109 | +€4,460 | +95.9% |
| Recurring financial charges | 65 | €4,649 | €9,109 | +€4,460 | +95.9% |
| Profit (loss) for the period before taxes | 9903 | €63,377 | €66,484 | +€3,107 | +4.9% |
| Income taxes | 67/77 | €16,595 | €16,798 | +€203 | +1.2% |
| Profit (loss) for the period | 9904 | €46,782 | €49,686 | +€2,904 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,782 | €49,686 | +€2,904 | +6.2% |
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 8 October 2026 via checked.be.