PRIISMO: 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.
PRIISMO
Largest movements
- Receivables within one year +€33,149
up €33,149 (+19.0%), from €174,336 to €207,485
of which Other amounts receivable: +€22,225
- Tangible fixed assets +€9,520
up €9,520 (+106%), from €8,984 to €18,504
of which Furniture and vehicles: +€10,153
- Other debts +€88,984
new in 2025: €88,984
- Tax, wage and social debts -€33,502
down €33,502 (-45.5%), from €73,622 to €40,120
- Profit (loss) carried forward -€8,432
down €8,432 (-9.7%), from €86,659 to €78,228
- Trade debts -€5,576
down €5,576 (-60.5%), from €9,211 to €3,635
- Gross operating margin -€10,005
down €10,005, from €6,216 to -€3,789
- Depreciation +€1,929
up €1,929 (+54.6%), from €3,535 to €5,464
- Taxes -€1,909
down €1,909 (-73.0%), from €2,615 to €706
- Financial charges -€1,856
down €1,856 (-22.9%), from €8,096 to €6,240
- Financial income +€744
up €744 (+9.2%), from €8,088 to €8,832
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 | €189,756 | €231,408 | +€41,652 | +22.0% |
| Fixed assets | 21/28 | €11,736 | €21,256 | +€9,520 | +81.1% |
| Tangible fixed assets | 22/27 | €8,984 | €18,504 | +€9,520 | +106% |
| Furniture and vehicles | 24 | €7,432 | €17,585 | +€10,153 | +137% |
| Other tangible fixed assets | 26 | €1,553 | €919 | -€634 | -40.8% |
| Financial fixed assets | 28 | €2,752 | €2,752 | = | 0.0% |
| Current assets | 29/58 | €178,019 | €210,151 | +€32,132 | +18.0% |
| Amounts receivable within one year | 40/41 | €174,336 | €207,485 | +€33,149 | +19.0% |
| Trade receivables | 40 | €15,101 | €26,025 | +€10,924 | +72.3% |
| Other amounts receivable | 41 | €159,235 | €181,460 | +€22,225 | +14.0% |
| Cash at bank and in hand | 54/58 | €258 | €59 | -€198 | -77.0% |
| Deferred charges and accrued income | 490/1 | €3,426 | €2,607 | -€818 | -23.9% |
| Total equity and liabilities | 10/49 | €189,756 | €231,408 | +€41,652 | +22.0% |
| Equity | 10/15 | €106,922 | €98,491 | -€8,432 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,663 | €1,663 | = | 0.0% |
| Distributable reserves | 133 | €1,663 | €1,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,659 | €78,228 | -€8,432 | -9.7% |
| Amounts payable | 17/49 | €82,833 | €132,917 | +€50,084 | +60.5% |
| Amounts payable within one year | 42/48 | €82,833 | €132,739 | +€49,906 | +60.2% |
| Trade debts | 44 | €9,211 | €3,635 | -€5,576 | -60.5% |
| Suppliers | 440/4 | €9,211 | €3,635 | -€5,576 | -60.5% |
| Taxes, remuneration and social security | 45 | €73,622 | €40,120 | -€33,502 | -45.5% |
| Taxes | 450/3 | €73,622 | €40,120 | -€33,502 | -45.5% |
| Other amounts payable | 47/48 | - | €88,984 | +€88,984 | |
| Accrued charges and deferred income | 492/3 | - | €178 | +€178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,535 | €5,464 | +€1,929 | +54.6% |
| Other operating charges | 640/8 | €647 | €1,064 | +€417 | +64.5% |
| Gross operating margin | 9900 | €6,216 | -€3,789 | -€10,005 | |
| Operating profit (loss) | 9901 | €2,034 | -€10,318 | -€12,351 | |
| Financial income | 75/76B | €8,088 | €8,832 | +€744 | +9.2% |
| Recurring financial income | 75 | €8,088 | €8,832 | +€744 | +9.2% |
| Financial charges | 65/66B | €8,096 | €6,240 | -€1,856 | -22.9% |
| Recurring financial charges | 65 | €8,096 | €6,240 | -€1,856 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €2,025 | -€7,726 | -€9,751 | |
| Income taxes | 67/77 | €2,615 | €706 | -€1,909 | -73.0% |
| Profit (loss) for the period | 9904 | -€589 | -€8,432 | -€7,842 | -1,331% |
| Profit (loss) for the period to be appropriated | 9905 | -€589 | -€8,432 | -€7,842 | -1,331% |
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 18 October 2026 via checked.be.