PRIMUSZ SR: 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.
PRIMUSZ SR
Largest movements
- Receivables within one year -€7,125
down €7,125 (-7.5%), from €95,318 to €88,193
of which Other amounts receivable: -€6,895
- Profit (loss) carried forward -€6,022
down €6,022 (-46.0%), from -€13,088 to -€19,110
- Other debts +€3,258
up €3,258 (+3.4%), from €95,228 to €98,487
- Tax, wage and social debts -€2,503
down €2,503 (-71.8%), from €3,488 to €985
- Short-term financial debts -€1,105
down €1,105 (-100%), from €1,105 to €0
- Gross operating margin +€8,849
up €8,849 (+73.8%), from -€11,996 to -€3,148
- Write-downs -€1,034
down €1,034 (-100%), from €1,034 to €0
- Other operating charges -€1,006
down €1,006 (-41.8%), from €2,410 to €1,404
- Financial charges +€187
up €187 (+30.8%), from €607 to €794
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 | €108,817 | €101,625 | -€7,192 | -6.6% |
| Fixed assets | 21/28 | €13,362 | €12,685 | -€677 | -5.1% |
| Tangible fixed assets | 22/27 | €13,357 | €12,680 | -€677 | -5.1% |
| Land and buildings | 22 | €11,957 | €11,630 | -€327 | -2.7% |
| Furniture and vehicles | 24 | €1,400 | €1,050 | -€350 | -25.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €95,455 | €88,940 | -€6,515 | -6.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €95,318 | €88,193 | -€7,125 | -7.5% |
| Trade receivables | 40 | €11,698 | €11,468 | -€230 | -2.0% |
| Other amounts receivable | 41 | €83,620 | €76,725 | -€6,895 | -8.2% |
| Cash at bank and in hand | 54/58 | €0 | €457 | +€457 | |
| Deferred charges and accrued income | 490/1 | €137 | €290 | +€153 | +111% |
| Total equity and liabilities | 10/49 | €108,817 | €101,625 | -€7,192 | -6.6% |
| Equity | 10/15 | €7,567 | €1,544 | -€6,022 | -79.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,062 | €2,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,845 | €1,845 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,845 | €1,845 | = | 0.0% |
| Distributable reserves | 133 | €217 | €217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,088 | -€19,110 | -€6,022 | -46.0% |
| Amounts payable | 17/49 | €101,251 | €100,081 | -€1,169 | -1.2% |
| Amounts payable within one year | 42/48 | €100,356 | €100,081 | -€274 | -0.3% |
| Financial debts | 43 | €1,105 | €0 | -€1,105 | -100% |
| Credit institutions | 430/8 | €1,105 | €0 | -€1,105 | -100% |
| Trade debts | 44 | €535 | €610 | +€75 | +14.1% |
| Suppliers | 440/4 | €535 | €610 | +€75 | +14.1% |
| Taxes, remuneration and social security | 45 | €3,488 | €985 | -€2,503 | -71.8% |
| Taxes | 450/3 | €3,488 | €985 | -€2,503 | -71.8% |
| Other amounts payable | 47/48 | €95,228 | €98,487 | +€3,258 | +3.4% |
| Accrued charges and deferred income | 492/3 | €895 | €0 | -€895 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €677 | €677 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,034 | €0 | -€1,034 | -100% |
| Other operating charges | 640/8 | €2,410 | €1,404 | -€1,006 | -41.8% |
| Gross operating margin | 9900 | -€11,996 | -€3,148 | +€8,849 | +73.8% |
| Operating profit (loss) | 9901 | -€16,117 | -€5,228 | +€10,889 | +67.6% |
| Financial charges | 65/66B | €607 | €794 | +€187 | +30.8% |
| Recurring financial charges | 65 | €607 | €794 | +€187 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,725 | -€6,022 | +€10,702 | +64.0% |
| Profit (loss) for the period | 9904 | -€16,725 | -€6,022 | +€10,702 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,725 | -€6,022 | +€10,702 | +64.0% |
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.