PRIMUSZ: 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.
PRIMUSZ
Largest movements
- Tangible fixed assets -€13,851
down €13,851 (-24.0%), from €57,814 to €43,963
- Deferred charges and accrued income -€8,582
no longer reported in 2024 (was €8,582)
- Receivables within one year -€2,902
down €2,902 (-11.3%), from €25,706 to €22,804
of which Trade receivables: -€2,294
- Stocks and contracts -€2,003
down €2,003 (-42.0%), from €4,767 to €2,764
- Profit (loss) carried forward -€31,336
down €31,336 (-22.0%), from €142,708 to €111,373
- Trade debts +€4,618
up €4,618 (+100.4%), from €4,600 to €9,218
- Accrued charges and deferred income -€2,462
down €2,462 (-28.7%), from €8,588 to €6,127
- Gross operating margin -€69,218
down €69,218 (-51.9%), from €133,328 to €64,110
- Staff costs -€42,439
down €42,439 (-37.7%), from €112,564 to €70,125
- Other operating charges +€2,818
up €2,818 (+137.8%), from €2,046 to €4,864
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,341 | €144,110 | -€28,231 | -16.4% |
| Fixed assets | 21/28 | €58,010 | €44,159 | -€13,851 | -23.9% |
| Tangible fixed assets | 22/27 | €57,814 | €43,963 | -€13,851 | -24.0% |
| Furniture and vehicles | 24 | €57,814 | €43,963 | -€13,851 | -24.0% |
| Financial fixed assets | 28 | €196 | €196 | = | 0.0% |
| Current assets | 29/58 | €114,331 | €99,951 | -€14,380 | -12.6% |
| Stocks and contracts in progress | 3 | €4,767 | €2,764 | -€2,003 | -42.0% |
| Stocks | 30/36 | €4,767 | €2,764 | -€2,003 | -42.0% |
| Amounts receivable within one year | 40/41 | €25,706 | €22,804 | -€2,902 | -11.3% |
| Trade receivables | 40 | €24,363 | €22,069 | -€2,294 | -9.4% |
| Other amounts receivable | 41 | €1,342 | €735 | -€608 | -45.3% |
| Cash at bank and in hand | 54/58 | €75,277 | €74,383 | -€894 | -1.2% |
| Deferred charges and accrued income | 490/1 | €8,582 | - | -€8,582 | |
| Total equity and liabilities | 10/49 | €172,341 | €144,110 | -€28,231 | -16.4% |
| Equity | 10/15 | €145,208 | €113,873 | -€31,336 | -21.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,708 | €111,373 | -€31,336 | -22.0% |
| Amounts payable | 17/49 | €27,133 | €30,237 | +€3,105 | +11.4% |
| Amounts payable within one year | 42/48 | €18,544 | €24,111 | +€5,567 | +30.0% |
| Trade debts | 44 | €4,600 | €9,218 | +€4,618 | +100.4% |
| Suppliers | 440/4 | €4,600 | €9,218 | +€4,618 | +100.4% |
| Taxes, remuneration and social security | 45 | €13,388 | €14,441 | +€1,053 | +7.9% |
| Taxes | 450/3 | €1,339 | €899 | -€440 | -32.9% |
| Remuneration and social security | 454/9 | €12,049 | €13,542 | +€1,493 | +12.4% |
| Other amounts payable | 47/48 | €556 | €452 | -€104 | -18.8% |
| Accrued charges and deferred income | 492/3 | €8,588 | €6,127 | -€2,462 | -28.7% |
| Remuneration, social security and pensions | 62 | €112,564 | €70,125 | -€42,439 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,794 | €18,289 | +€496 | +2.8% |
| Other operating charges | 640/8 | €2,046 | €4,864 | +€2,818 | +137.8% |
| Gross operating margin | 9900 | €133,328 | €64,110 | -€69,218 | -51.9% |
| Operating profit (loss) | 9901 | €925 | -€29,168 | -€30,093 | |
| Financial income | 75/76B | €22 | €94 | +€72 | +321.6% |
| Recurring financial income | 75 | €22 | €94 | +€72 | +321.6% |
| Financial charges | 65/66B | €1,939 | €2,261 | +€323 | +16.6% |
| Recurring financial charges | 65 | €1,939 | €2,261 | +€323 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€992 | -€31,336 | -€30,344 | -3059.8% |
| Income taxes | 67/77 | €630 | - | -€630 | |
| Profit (loss) for the period | 9904 | -€1,622 | -€31,336 | -€29,714 | -1832.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,622 | -€31,336 | -€29,714 | -1832.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.