PRMS: 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.
PRMS
Largest movements
- Receivables within one year +€104,421
up €104,421 (+293.4%), from €35,594 to €140,016
of which Other amounts receivable: +€117,941
- Financial fixed assets +€22,200
up €22,200 (+555.0%), from €4,000 to €26,200
- Deferred charges and accrued income -€5,767
down €5,767 (-65.8%), from €8,769 to €3,002
- Cash -€2,345
down €2,345 (-16.0%), from €14,661 to €12,316
mainly Receivables within one year (-€104,421) and Investment in fixed assets (net) (-€27,877)
- Other debts +€61,208
new in 2024: €61,208
- Profit (loss) carried forward +€50,393
up €50,393 (+160.1%), from €31,475 to €81,868
- Tax, wage and social debts +€23,550
up €23,550 (+149.6%), from €15,744 to €39,294
of which Taxes: +€17,558
- Trade debts -€15,054
down €15,054 (-64.9%), from €23,207 to €8,153
- Other operating charges -€80,188
down €80,188 (-92.8%), from €86,386 to €6,198
- Staff costs +€40,442
up €40,442 (+98.5%), from €41,070 to €81,512
- Gross operating margin -€13,250
down €13,250 (-7.9%), from €168,695 to €155,445
- Taxes +€5,069
up €5,069 (+62.6%), from €8,102 to €13,170
- Depreciation +€2,520
up €2,520 (+160.6%), from €1,569 to €4,089
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 | €71,926 | €192,024 | +€120,097 | +167.0% |
| Fixed assets | 21/28 | €12,903 | €36,690 | +€23,788 | +184.4% |
| Tangible fixed assets | 22/27 | €8,903 | €10,490 | +€1,588 | +17.8% |
| Furniture and vehicles | 24 | €8,903 | €10,490 | +€1,588 | +17.8% |
| Financial fixed assets | 28 | €4,000 | €26,200 | +€22,200 | +555.0% |
| Current assets | 29/58 | €59,024 | €155,333 | +€96,309 | +163.2% |
| Amounts receivable within one year | 40/41 | €35,594 | €140,016 | +€104,421 | +293.4% |
| Trade receivables | 40 | €17,809 | €4,289 | -€13,520 | -75.9% |
| Other amounts receivable | 41 | €17,785 | €135,727 | +€117,941 | +663.1% |
| Cash at bank and in hand | 54/58 | €14,661 | €12,316 | -€2,345 | -16.0% |
| Deferred charges and accrued income | 490/1 | €8,769 | €3,002 | -€5,767 | -65.8% |
| Total equity and liabilities | 10/49 | €71,926 | €192,024 | +€120,097 | +167.0% |
| Equity | 10/15 | €32,975 | €83,368 | +€50,393 | +152.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,475 | €81,868 | +€50,393 | +160.1% |
| Amounts payable | 17/49 | €38,952 | €108,656 | +€69,704 | +179.0% |
| Amounts payable within one year | 42/48 | €38,952 | €108,656 | +€69,704 | +179.0% |
| Trade debts | 44 | €23,207 | €8,153 | -€15,054 | -64.9% |
| Suppliers | 440/4 | €23,207 | €8,153 | -€15,054 | -64.9% |
| Taxes, remuneration and social security | 45 | €15,744 | €39,294 | +€23,550 | +149.6% |
| Taxes | 450/3 | €8,379 | €25,937 | +€17,558 | +209.5% |
| Remuneration and social security | 454/9 | €7,365 | €13,357 | +€5,992 | +81.4% |
| Other amounts payable | 47/48 | - | €61,208 | +€61,208 | |
| Remuneration, social security and pensions | 62 | €41,070 | €81,512 | +€40,442 | +98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,569 | €4,089 | +€2,520 | +160.6% |
| Other operating charges | 640/8 | €86,386 | €6,198 | -€80,188 | -92.8% |
| Gross operating margin | 9900 | €168,695 | €155,445 | -€13,250 | -7.9% |
| Operating profit (loss) | 9901 | €39,670 | €63,646 | +€23,976 | +60.4% |
| Financial income | 75/76B | €61 | €203 | +€142 | +234.1% |
| Recurring financial income | 75 | €61 | €203 | +€142 | +234.1% |
| Financial charges | 65/66B | €154 | €285 | +€131 | +85.0% |
| Recurring financial charges | 65 | €154 | €285 | +€131 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | €39,576 | €63,564 | +€23,987 | +60.6% |
| Income taxes | 67/77 | €8,102 | €13,170 | +€5,069 | +62.6% |
| Profit (loss) for the period | 9904 | €31,475 | €50,393 | +€18,918 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,475 | €50,393 | +€18,918 | +60.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.