PRISAB: 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.
PRISAB
Largest movements
- Tangible fixed assets -€6,752
down €6,752 (-4.6%), from €147,346 to €140,594
- Debts after one year -€4,517
down €4,517 (-23.4%), from €19,339 to €14,821
of which Financial debts: -€8,608
- Reserves -€2,441
down €2,441 (-4.1%), from €59,666 to €57,225
of which Tax-exempt reserves: -€2,441
- Gross operating margin -€2,282
down €2,282 (-25.2%), from €9,044 to €6,762
- Purchases and services -€1,623
down €1,623 (-22.9%), from €7,097 to €5,474
- Other operating charges -€455
down €455 (-22.0%), from €2,067 to €1,613
- Financial charges -€364
down €364 (-15.3%), from €2,379 to €2,015
- Taxes +€270
new in 2025: €270
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,194 | €140,772 | -€7,421 | -5.0% |
| Fixed assets | 21/28 | €147,346 | €140,594 | -€6,752 | -4.6% |
| Tangible fixed assets | 22/27 | €147,346 | €140,594 | -€6,752 | -4.6% |
| Land and buildings | 22 | €147,346 | €140,594 | -€6,752 | -4.6% |
| Current assets | 29/58 | €848 | €178 | -€670 | -79.0% |
| Amounts receivable within one year | 40/41 | €686 | - | -€686 | |
| Other amounts receivable | 41 | €686 | - | -€686 | |
| Deferred charges and accrued income | 490/1 | €162 | €178 | +€16 | +10.0% |
| Total equity and liabilities | 10/49 | €148,194 | €140,772 | -€7,421 | -5.0% |
| Equity | 10/15 | €103,296 | €100,358 | -€2,938 | -2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €59,666 | €57,225 | -€2,441 | -4.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,807 | €55,366 | -€2,441 | -4.2% |
| Profit (loss) carried forward | 14 | €25,038 | €24,541 | -€497 | -2.0% |
| Provisions and deferred taxes | 16 | €15,189 | €14,240 | -€949 | -6.2% |
| Deferred taxes | 168 | €15,189 | €14,240 | -€949 | -6.2% |
| Amounts payable | 17/49 | €29,709 | €26,174 | -€3,535 | -11.9% |
| Amounts payable after more than one year | 17 | €19,339 | €14,821 | -€4,517 | -23.4% |
| Financial debts | 170/4 | €19,339 | €10,730 | -€8,608 | -44.5% |
| Other amounts payable | 178/9 | - | €4,091 | +€4,091 | |
| Amounts payable within one year | 42/48 | €10,270 | €11,353 | +€1,083 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €8,098 | €8,608 | +€510 | +6.3% |
| Financial debts | 43 | €2,172 | €1,938 | -€234 | -10.8% |
| Credit institutions | 430/8 | €2,172 | €1,938 | -€234 | -10.8% |
| Trade debts | 44 | - | €807 | +€807 | |
| Suppliers | 440/4 | - | €807 | +€807 | |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,097 | €5,474 | -€1,623 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,752 | €6,752 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,067 | €1,613 | -€455 | -22.0% |
| Gross operating margin | 9900 | €9,044 | €6,762 | -€2,282 | -25.2% |
| Operating profit (loss) | 9901 | €225 | -€1,602 | -€1,827 | |
| Financial charges | 65/66B | €2,379 | €2,015 | -€364 | -15.3% |
| Recurring financial charges | 65 | €2,379 | €2,015 | -€364 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,154 | -€3,617 | -€1,463 | -67.9% |
| Transfer from deferred taxes | 780 | €949 | €949 | = | 0.0% |
| Income taxes | 67/77 | - | €270 | +€270 | |
| Profit (loss) for the period | 9904 | -€1,205 | -€2,938 | -€1,733 | -143.8% |
| Transfer from tax-exempt reserves | 789 | €2,441 | €2,441 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,236 | -€497 | -€1,733 |
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 10 October 2026 via checked.be.