PRIMS: 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.
PRIMS
Largest movements
- Cash +€8,252
up €8,252 (+66.6%), from €12,390 to €20,642
mainly Trade debts (+€14,879) and Deferred charges and accrued income (+€3,818)
- Deferred charges and accrued income -€3,818
down €3,818 (-84.8%), from €4,500 to €682
- Receivables within one year -€3,307
down €3,307 (-100%), from €3,307 to €0
of which Trade receivables: -€1,807
- Tangible fixed assets -€1,850
down €1,850 (-27.0%), from €6,850 to €5,000
of which Other tangible fixed assets: -€1,560
- Stocks and contracts +€1,119
up €1,119 (+1.8%), from €61,298 to €62,416
- Trade debts +€14,879
up €14,879 (+299%), from €4,977 to €19,856
- Other debts -€11,773
down €11,773 (-53.5%), from €21,995 to €10,222
- Tax, wage and social debts -€2,043
down €2,043 (-23.1%), from €8,860 to €6,816
- Current portion of long-term debt -€962
down €962 (-82.8%), from €1,162 to €200
- Gross operating margin +€6,321
up €6,321, from -€884 to €5,437
- Depreciation +€334
up €334 (+12.8%), from €2,615 to €2,950
- Other operating charges +€146
up €146 (+16.1%), from €906 to €1,052
- Financial charges +€100
up €100 (+12.3%), from €814 to €914
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.
Derived cash bridge
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 | €91,945 | €92,341 | +€396 | +0.4% |
| Fixed assets | 21/28 | €10,450 | €8,600 | -€1,850 | -17.7% |
| Tangible fixed assets | 22/27 | €6,850 | €5,000 | -€1,850 | -27.0% |
| Plant, machinery and equipment | 23 | €2,669 | €2,668 | -€1 | 0.0% |
| Furniture and vehicles | 24 | €922 | €633 | -€289 | -31.4% |
| Other tangible fixed assets | 26 | €3,259 | €1,699 | -€1,560 | -47.9% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €81,495 | €83,741 | +€2,246 | +2.8% |
| Stocks and contracts in progress | 3 | €61,298 | €62,416 | +€1,119 | +1.8% |
| Stocks | 30/36 | €61,298 | €62,416 | +€1,119 | +1.8% |
| Amounts receivable within one year | 40/41 | €3,307 | €0 | -€3,307 | -100% |
| Trade receivables | 40 | €1,807 | €0 | -€1,807 | -100% |
| Other amounts receivable | 41 | €1,500 | €0 | -€1,500 | -100% |
| Cash at bank and in hand | 54/58 | €12,390 | €20,642 | +€8,252 | +66.6% |
| Deferred charges and accrued income | 490/1 | €4,500 | €682 | -€3,818 | -84.8% |
| Total equity and liabilities | 10/49 | €91,945 | €92,341 | +€396 | +0.4% |
| Equity | 10/15 | €54,751 | €55,247 | +€496 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,151 | €36,647 | +€496 | +1.4% |
| Amounts payable | 17/49 | €37,193 | €37,094 | -€99 | -0.3% |
| Amounts payable after more than one year | 17 | €200 | €0 | -€200 | -100% |
| Financial debts | 170/4 | €200 | €0 | -€200 | -100% |
| Amounts payable within one year | 42/48 | €36,993 | €37,094 | +€101 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €1,162 | €200 | -€962 | -82.8% |
| Trade debts | 44 | €4,977 | €19,856 | +€14,879 | +299% |
| Suppliers | 440/4 | €4,977 | €19,856 | +€14,879 | +299% |
| Taxes, remuneration and social security | 45 | €8,860 | €6,816 | -€2,043 | -23.1% |
| Taxes | 450/3 | €8,860 | €6,816 | -€2,043 | -23.1% |
| Other amounts payable | 47/48 | €21,995 | €10,222 | -€11,773 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,615 | €2,950 | +€334 | +12.8% |
| Other operating charges | 640/8 | €906 | €1,052 | +€146 | +16.1% |
| Gross operating margin | 9900 | -€884 | €5,437 | +€6,321 | |
| Operating profit (loss) | 9901 | -€4,406 | €1,435 | +€5,841 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €814 | €914 | +€100 | +12.3% |
| Recurring financial charges | 65 | €814 | €914 | +€100 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,220 | €520 | +€5,740 | |
| Income taxes | 67/77 | €0 | €25 | +€25 | |
| Profit (loss) for the period | 9904 | -€5,220 | €496 | +€5,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,220 | €496 | +€5,716 |
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 23 October 2026 via checked.be.