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PRMD: 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

PRMD

BE 0780.526.435
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€29,708
2023 · €13,939+€15,770
Equity
€8,793
2023 · €19,085-€10,292
Cash
€41,750
2023 · -+€41,750
Balance sheet total
€192,485
2023 · €181,723+€10,761

Largest movements

2023 to 2024
Assets
  • Cash +€41,750

    new in 2024: €41,750

    mainly Net result for the year (+€29,708) and Other debts (+€23,850)

  • Current investments -€21,467

    no longer reported in 2024 (was €21,467)

  • Tangible fixed assets -€10,584

    down €10,584 (-15.2%), from €69,443 to €58,859

  • Stocks and contracts +€6,186

    up €6,186 (+14.4%), from €42,950 to €49,136

  • Receivables within one year -€6,164

    down €6,164 (-14.6%), from €42,268 to €36,104

    of which Trade receivables: -€16,822

Equity and liabilities
  • Other debts +€23,850

    up €23,850 (+146.9%), from €16,239 to €40,089

  • Trade debts -€17,766

    down €17,766 (-27.6%), from €64,362 to €46,596

  • Tax, wage and social debts +€17,629

    up €17,629 (+52.1%), from €33,828 to €51,457

    of which Taxes: +€15,309

  • Profit (loss) carried forward -€10,292

    down €10,292 (-70.6%), from €14,585 to €4,293

  • Debts after one year -€10,157

    down €10,157 (-39.0%), from €26,037 to €15,880

Income statement
  • Gross operating margin +€37,802

    up €37,802 (+19.3%), from €196,219 to €234,020

  • Staff costs +€8,821

    up €8,821 (+5.5%), from €160,578 to €169,399

  • Taxes +€5,708

    up €5,708 (+117.6%), from €4,854 to €10,562

  • Financial charges +€5,281

    up €5,281 (+275.2%), from €1,919 to €7,201

From the 2023 result to the 2024 result

effect on the 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 2023 €13,939
Gross operating margin +€37,802
Staff costs -€8,821
Depreciation -€1,777
Other operating charges -€410
Other operating items +€46
Financial income -€81
Financial charges -€5,281
Taxes -€5,708
Result 2024 €29,708

Cash bridge derived

cash 2023 to 2024

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.

From operations +€75,858
Investment +€15,715
Financing -€49,823
Cash 2023 €0
Net result for the year +€29,708
Depreciation +€16,336
Stocks and contracts -€6,186
Receivables within one year +€6,164
Deferred charges and accrued income -€1,040
Trade debts -€17,766
Tax, wage and social debts +€17,629
Advances received +€7,163
Other debts +€23,850
Investment in fixed assets (net) -€5,752
Current investments +€21,467
Debts after one year -€10,157
Current portion of long-term debt +€334
Contributions, distributions and other -€40,000
Cash 2024 €41,750
Every line side by side 46 lines
Line Code 2023 2024 Change %
Total assets 20/58 €181,723 €192,485 +€10,761 +5.9%
Fixed assets 21/28 €73,623 €63,039 -€10,584 -14.4%
Tangible fixed assets 22/27 €69,443 €58,859 -€10,584 -15.2%
Plant, machinery and equipment 23 €9,011 €8,817 -€194 -2.1%
Furniture and vehicles 24 €17,471 €12,289 -€5,182 -29.7%
Other tangible fixed assets 26 €42,961 €37,754 -€5,207 -12.1%
Financial fixed assets 28 €4,180 €4,180 = 0.0%
Current assets 29/58 €108,100 €129,445 +€21,345 +19.7%
Stocks and contracts in progress 3 €42,950 €49,136 +€6,186 +14.4%
Stocks 30/36 €42,950 €49,136 +€6,186 +14.4%
Amounts receivable within one year 40/41 €42,268 €36,104 -€6,164 -14.6%
Trade receivables 40 €33,710 €16,888 -€16,822 -49.9%
Other amounts receivable 41 €8,558 €19,216 +€10,658 +124.5%
Current investments 50/53 €21,467 - -€21,467
Cash at bank and in hand 54/58 - €41,750 +€41,750
Deferred charges and accrued income 490/1 €1,416 €2,456 +€1,040 +73.5%
Total equity and liabilities 10/49 €181,723 €192,485 +€10,761 +5.9%
Equity 10/15 €19,085 €8,793 -€10,292 -53.9%
Contributions 10/11 €4,500 €4,500 = 0.0%
Profit (loss) carried forward 14 €14,585 €4,293 -€10,292 -70.6%
Amounts payable 17/49 €162,638 €183,691 +€21,053 +12.9%
Amounts payable after more than one year 17 €26,037 €15,880 -€10,157 -39.0%
Financial debts 170/4 €26,037 €15,880 -€10,157 -39.0%
Amounts payable within one year 42/48 €136,601 €167,811 +€31,210 +22.8%
Current portion of amounts payable after more than one year 42 €9,823 €10,157 +€334 +3.4%
Trade debts 44 €64,362 €46,596 -€17,766 -27.6%
Suppliers 440/4 €64,362 €46,596 -€17,766 -27.6%
Advances received on contracts in progress 46 €12,349 €19,512 +€7,163 +58.0%
Taxes, remuneration and social security 45 €33,828 €51,457 +€17,629 +52.1%
Taxes 450/3 €14,923 €30,232 +€15,309 +102.6%
Remuneration and social security 454/9 €18,905 €21,225 +€2,320 +12.3%
Other amounts payable 47/48 €16,239 €40,089 +€23,850 +146.9%
Remuneration, social security and pensions 62 €160,578 €169,399 +€8,821 +5.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €14,559 €16,336 +€1,777 +12.2%
Other operating charges 640/8 €384 €794 +€410 +106.5%
Non-recurring operating charges 66A €116 €70 -€46 -40.0%
Gross operating margin 9900 €196,219 €234,020 +€37,802 +19.3%
Operating profit (loss) 9901 €20,581 €47,422 +€26,841 +130.4%
Financial income 75/76B €131 €50 -€81 -62.0%
Recurring financial income 75 €131 €50 -€81 -62.0%
Financial charges 65/66B €1,919 €7,201 +€5,281 +275.2%
Recurring financial charges 65 €1,919 €7,201 +€5,281 +275.2%
Profit (loss) for the period before taxes 9903 €18,793 €40,271 +€21,478 +114.3%
Income taxes 67/77 €4,854 €10,562 +€5,708 +117.6%
Profit (loss) for the period 9904 €13,939 €29,708 +€15,770 +113.1%
Profit (loss) for the period to be appropriated 9905 €13,939 €29,708 +€15,770 +113.1%

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 29 September 2026 via checked.be.