PRIMUZ: 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.
What changed
PRIMUZ
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€15,110
2024 · -€13,900-€1,210
Equity
€388,475
2024 · €403,585-€15,110
Cash
€38,963
2024 · €37,492+€1,471
Balance sheet total
€887,493
2024 · €898,832-€11,339
Largest movements
Assets
- Tangible fixed assets -€32,355
down €32,355 (-9.3%), from €346,852 to €314,497
of which Land and buildings: -€29,695
- Current investments +€15,477
up €15,477 (+3.0%), from €509,132 to €524,609
Equity and liabilities
- Profit (loss) carried forward -€12,543
down €12,543 (-110.7%), from -€11,333 to -€23,876
- Accrued charges and deferred income +€9,865
up €9,865, from €0 to €9,865
Income statement
- Gross operating margin -€6,073
down €6,073 (-31.1%), from €19,535 to €13,462
- Financial charges +€6,028
up €6,028 (+43.8%), from €13,775 to €19,803
- Financial income +€4,503
up €4,503 (+21.1%), from €21,385 to €25,888
of which Financial income: +€5,860
- Other operating charges -€1,689
down €1,689 (-34.6%), from €4,879 to €3,190
- Depreciation +€422
up €422 (+1.3%), from €31,933 to €32,355
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.
Result 2024
-€13,900
Gross operating margin
-€6,073
Depreciation
-€422
Other operating charges
+€1,689
Other operating items
+€5,077
Financial income
+€4,503
Financial charges
-€6,028
Taxes
+€44
Result 2025
-€15,110
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.
From operations
+€25,811
Investment
-€15,477
Financing
-€8,863
Cash 2024
€37,492
From operations (derived)
+€25,811
Net result for the year
-€15,110
Depreciation
+€32,355
Receivables within one year
-€3,997
Deferred charges and accrued income
-€71
Provisions
-€1,078
Trade debts
+€83
Tax, wage and social debts
+€1,984
Other debts
+€1,780
Accrued charges and deferred income
+€9,865
Investment (derived)
-€15,477
Current investments
-€15,477
Financing
-€8,863
Debts after one year
-€8,969
Current portion of long-term debt
+€106
Cash 2025
€38,963
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €898,832 | €887,493 | -€11,339 | -1.3% |
| Fixed assets | 21/28 | €346,852 | €314,497 | -€32,355 | -9.3% |
| Tangible fixed assets | 22/27 | €346,852 | €314,497 | -€32,355 | -9.3% |
| Land and buildings | 22 | €335,702 | €306,007 | -€29,695 | -8.8% |
| Furniture and vehicles | 24 | €11,150 | €8,490 | -€2,660 | -23.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €551,979 | €572,996 | +€21,016 | +3.8% |
| Amounts receivable within one year | 40/41 | €4,600 | €8,596 | +€3,997 | +86.9% |
| Trade receivables | 40 | €750 | €868 | +€118 | +15.7% |
| Other amounts receivable | 41 | €3,850 | €7,728 | +€3,879 | +100.7% |
| Current investments | 50/53 | €509,132 | €524,609 | +€15,477 | +3.0% |
| Cash at bank and in hand | 54/58 | €37,492 | €38,963 | +€1,471 | +3.9% |
| Deferred charges and accrued income | 490/1 | €756 | €827 | +€71 | +9.4% |
| Total equity and liabilities | 10/49 | €898,832 | €887,493 | -€11,339 | -1.3% |
| Equity | 10/15 | €403,585 | €388,475 | -€15,110 | -3.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €408,713 | €406,146 | -€2,567 | -0.6% |
| Tax-exempt reserves | 132 | €20,536 | €17,969 | -€2,567 | -12.5% |
| Distributable reserves | 133 | €388,177 | €388,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,333 | -€23,876 | -€12,543 | -110.7% |
| Provisions and deferred taxes | 16 | €8,626 | €7,548 | -€1,078 | -12.5% |
| Deferred taxes | 168 | €8,626 | €7,548 | -€1,078 | -12.5% |
| Amounts payable | 17/49 | €486,620 | €491,470 | +€4,849 | +1.0% |
| Amounts payable after more than one year | 17 | €271,403 | €262,434 | -€8,969 | -3.3% |
| Financial debts | 170/4 | €271,403 | €262,434 | -€8,969 | -3.3% |
| Amounts payable within one year | 42/48 | €215,218 | €219,171 | +€3,953 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €8,863 | €8,969 | +€106 | +1.2% |
| Trade debts | 44 | €620 | €703 | +€83 | +13.3% |
| Suppliers | 440/4 | €620 | €703 | +€83 | +13.3% |
| Taxes, remuneration and social security | 45 | €2,409 | €4,393 | +€1,984 | +82.4% |
| Taxes | 450/3 | €2,409 | €4,393 | +€1,984 | +82.4% |
| Other amounts payable | 47/48 | €203,326 | €205,106 | +€1,780 | +0.9% |
| Accrued charges and deferred income | 492/3 | €0 | €9,865 | +€9,865 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,933 | €32,355 | +€422 | +1.3% |
| Other operating charges | 640/8 | €4,879 | €3,190 | -€1,689 | -34.6% |
| Non-recurring operating charges | 66A | €5,077 | €0 | -€5,077 | -100.0% |
| Gross operating margin | 9900 | €19,535 | €13,462 | -€6,073 | -31.1% |
| Operating profit (loss) | 9901 | -€22,354 | -€22,083 | +€271 | +1.2% |
| Financial income | 75/76B | €21,385 | €25,888 | +€4,503 | +21.1% |
| Recurring financial income | 75 | €20,028 | €25,888 | +€5,860 | +29.3% |
| Non-recurring financial income | 76B | €1,357 | €0 | -€1,357 | -100.0% |
| Financial charges | 65/66B | €13,775 | €19,803 | +€6,028 | +43.8% |
| Recurring financial charges | 65 | €13,775 | €19,803 | +€6,028 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,744 | -€15,998 | -€1,254 | -8.5% |
| Transfer from deferred taxes | 780 | €1,078 | €1,078 | = | 0.0% |
| Income taxes | 67/77 | €234 | €190 | -€44 | -18.8% |
| Profit (loss) for the period | 9904 | -€13,900 | -€15,110 | -€1,210 | -8.7% |
| Transfer from tax-exempt reserves | 789 | €2,567 | €2,567 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,333 | -€12,543 | -€1,210 | -10.7% |
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 7 October 2026 via checked.be.