Le Prisme: 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.
Le Prisme
Largest movements
- Cash -€61,440
down €61,440 (-21.7%), from €283,526 to €222,086
mainly Debts within one year (-€137,771) and Investment in fixed assets (net) (-€6,129)
- Debts within one year -€137,771
down €137,771 (-56.8%), from €242,562 to €104,791
- Accrued charges and deferred income +€79,900
up €79,900 (+109.7%), from €72,850 to €152,750
- Purchases and services +€7,001
up €7,001 (+18.3%), from €38,165 to €45,166
- Staff costs +€6,990
up €6,990 (+1.2%), from €595,894 to €602,884
- Gross operating margin +€6,695
up €6,695 (+1.1%), from €598,843 to €605,538
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,339 | €311,482 | -€57,856 | -15.7% |
| Fixed assets | 21/28 | €2,780 | €5,748 | +€2,968 | +106.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €2,160 | €5,128 | +€2,968 | +137.4% |
| Plant, machinery and equipment | 23 | €1,225 | €1,344 | +€119 | +9.7% |
| Other tangible fixed assets | 26 | €936 | €3,784 | +€2,849 | +304.5% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €366,559 | €305,735 | -€60,824 | -16.6% |
| Amounts receivable within one year | 40/41 | €76,467 | €77,051 | +€584 | +0.8% |
| Trade receivables | 40 | €76,467 | €77,051 | +€584 | +0.8% |
| Cash at bank and in hand | 54/58 | €283,526 | €222,086 | -€61,440 | -21.7% |
| Deferred charges and accrued income | 490/1 | €6,566 | €6,598 | +€32 | +0.5% |
| Total equity and liabilities | 10/49 | €369,339 | €311,482 | -€57,856 | -15.7% |
| Equity | 10/15 | €53,927 | €53,942 | +€15 | 0.0% |
| Profit (loss) carried forward | 14 | €53,927 | €53,942 | +€15 | 0.0% |
| Amounts payable | 17/49 | €315,412 | €257,540 | -€57,871 | -18.3% |
| Amounts payable within one year | 42/48 | €242,562 | €104,791 | -€137,771 | -56.8% |
| Trade debts | 44 | €351 | €731 | +€380 | +108.2% |
| Suppliers | 440/4 | €351 | €731 | +€380 | +108.2% |
| Taxes, remuneration and social security | 45 | €104,722 | €99,834 | -€4,888 | -4.7% |
| Taxes | 450/3 | €17,243 | €18,944 | +€1,702 | +9.9% |
| Remuneration and social security | 454/9 | €87,479 | €80,889 | -€6,590 | -7.5% |
| Accrued charges and deferred income | 492/3 | €72,850 | €152,750 | +€79,900 | +109.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,165 | €45,166 | +€7,001 | +18.3% |
| Remuneration, social security and pensions | 62 | €595,894 | €602,884 | +€6,990 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,466 | €3,162 | -€304 | -8.8% |
| Other operating charges | 640/8 | €221 | €337 | +€116 | +52.3% |
| Gross operating margin | 9900 | €598,843 | €605,538 | +€6,695 | +1.1% |
| Operating profit (loss) | 9901 | -€738 | -€845 | -€107 | -14.4% |
| Financial income | 75/76B | €1,212 | €1,358 | +€146 | +12.1% |
| Recurring financial income | 75 | €1,212 | €1,358 | +€146 | +12.1% |
| Financial charges | 65/66B | €91 | €91 | = | 0.0% |
| Recurring financial charges | 65 | €91 | €91 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €383 | €423 | +€40 | +10.4% |
| Income taxes | 67/77 | €364 | €408 | +€44 | +12.1% |
| Profit (loss) for the period | 9904 | €19 | €15 | -€4 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19 | €15 | -€4 | -21.7% |
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 5 October 2026 via checked.be.