PLAN PRISMA: 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.
PLAN PRISMA
Largest movements
- Cash -€2,829
down €2,829 (-55.7%), from €5,079 to €2,250
mainly Other debts (-€4,473) and Net result for the year (-€1,575)
- Receivables within one year -€137
down €137 (-100%), from €137 to €0
of which Other amounts receivable: -€137
- Other debts -€4,473
down €4,473 (-16.2%), from €27,594 to €23,121
- Trade debts +€2,916
up €2,916, from €0 to €2,916
- Profit (loss) carried forward -€1,575
down €1,575 (-5.5%), from -€28,578 to -€30,152
- Tax, wage and social debts +€165
new in 2025: €165
- Gross operating margin +€309
up €309 (+84.2%), from -€367 to -€58
- Other operating charges -€191
down €191 (-26.6%), from €719 to €528
- Financial charges +€57
up €57 (+6.1%), from €932 to €989
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 | €5,216 | €2,250 | -€2,966 | -56.9% |
| Current assets | 29/58 | €5,216 | €2,250 | -€2,966 | -56.9% |
| Amounts receivable within one year | 40/41 | €137 | €0 | -€137 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €137 | €0 | -€137 | -100% |
| Cash at bank and in hand | 54/58 | €5,079 | €2,250 | -€2,829 | -55.7% |
| Total equity and liabilities | 10/49 | €5,216 | €2,250 | -€2,966 | -56.9% |
| Equity | 10/15 | -€22,378 | -€23,952 | -€1,575 | -7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,578 | -€30,152 | -€1,575 | -5.5% |
| Amounts payable | 17/49 | €27,594 | €26,202 | -€1,391 | -5.0% |
| Amounts payable within one year | 42/48 | €27,594 | €26,202 | -€1,391 | -5.0% |
| Trade debts | 44 | €0 | €2,916 | +€2,916 | |
| Suppliers | 440/4 | €0 | €2,916 | +€2,916 | |
| Taxes, remuneration and social security | 45 | - | €165 | +€165 | |
| Taxes | 450/3 | - | €165 | +€165 | |
| Other amounts payable | 47/48 | €27,594 | €23,121 | -€4,473 | -16.2% |
| Other operating charges | 640/8 | €719 | €528 | -€191 | -26.6% |
| Gross operating margin | 9900 | -€367 | -€58 | +€309 | +84.2% |
| Operating profit (loss) | 9901 | -€1,086 | -€586 | +€500 | +46.1% |
| Financial charges | 65/66B | €932 | €989 | +€57 | +6.1% |
| Recurring financial charges | 65 | €932 | €989 | +€57 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,018 | -€1,575 | +€443 | +22.0% |
| Profit (loss) for the period | 9904 | -€2,018 | -€1,575 | +€443 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,018 | -€1,575 | +€443 | +22.0% |
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 14 October 2026 via checked.be.