PRISCA: 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.
PRISCA
Largest movements
- Cash -€31,800
down €31,800 (-8.2%), from €387,417 to €355,617
mainly Contributions, distributions and other (-€230,000) and Receivables within one year (-€24,554)
- Receivables within one year +€24,554
up €24,554 (+56.4%), from €43,568 to €68,122
of which Other amounts receivable: +€14,964
- Tangible fixed assets -€12,997
down €12,997 (-4.4%), from €298,564 to €285,567
of which Land and buildings: -€13,570
- Debts after one year -€23,721
down €23,721 (-13.9%), from €171,100 to €147,379
- Other debts +€8,610
up €8,610 (+3.9%), from €221,390 to €230,000
- Gross operating margin -€199,271
down €199,271 (-43.9%), from €453,958 to €254,687
- Staff costs -€48,399
no longer reported in 2025 (was €48,399)
- Depreciation -€11,042
down €11,042 (-39.1%), from €28,255 to €17,213
- Other operating charges -€6,896
down €6,896 (-72.2%), from €9,545 to €2,649
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 | €731,046 | €710,741 | -€20,305 | -2.8% |
| Fixed assets | 21/28 | €298,564 | €285,567 | -€12,997 | -4.4% |
| Tangible fixed assets | 22/27 | €298,564 | €285,567 | -€12,997 | -4.4% |
| Land and buildings | 22 | €290,567 | €276,997 | -€13,570 | -4.7% |
| Plant, machinery and equipment | 23 | - | €3,589 | +€3,589 | |
| Furniture and vehicles | 24 | €7,998 | €4,982 | -€3,016 | -37.7% |
| Current assets | 29/58 | €432,482 | €425,174 | -€7,308 | -1.7% |
| Amounts receivable within one year | 40/41 | €43,568 | €68,122 | +€24,554 | +56.4% |
| Trade receivables | 40 | €530 | €10,121 | +€9,590 | +1,808% |
| Other amounts receivable | 41 | €43,037 | €58,001 | +€14,964 | +34.8% |
| Cash at bank and in hand | 54/58 | €387,417 | €355,617 | -€31,800 | -8.2% |
| Deferred charges and accrued income | 490/1 | €1,497 | €1,435 | -€62 | -4.2% |
| Total equity and liabilities | 10/49 | €731,046 | €710,741 | -€20,305 | -2.8% |
| Equity | 10/15 | €240,316 | €241,843 | +€1,527 | +0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €227,916 | €229,443 | +€1,527 | +0.7% |
| Tax-exempt reserves | 132 | €179,518 | €178,978 | -€540 | -0.3% |
| Distributable reserves | 133 | €48,397 | €50,465 | +€2,067 | +4.3% |
| Provisions and deferred taxes | 16 | €59,751 | €59,571 | -€180 | -0.3% |
| Deferred taxes | 168 | €59,751 | €59,571 | -€180 | -0.3% |
| Amounts payable | 17/49 | €430,979 | €409,326 | -€21,653 | -5.0% |
| Amounts payable after more than one year | 17 | €171,100 | €147,379 | -€23,721 | -13.9% |
| Financial debts | 170/4 | €171,100 | €147,379 | -€23,721 | -13.9% |
| Amounts payable within one year | 42/48 | €256,316 | €258,300 | +€1,984 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €23,327 | €23,721 | +€394 | +1.7% |
| Trade debts | 44 | €3,562 | €1,817 | -€1,745 | -49.0% |
| Suppliers | 440/4 | €3,562 | €1,817 | -€1,745 | -49.0% |
| Taxes, remuneration and social security | 45 | €8,037 | €2,762 | -€5,274 | -65.6% |
| Taxes | 450/3 | €2,936 | €2,762 | -€174 | -5.9% |
| Remuneration and social security | 454/9 | €5,100 | - | -€5,100 | |
| Other amounts payable | 47/48 | €221,390 | €230,000 | +€8,610 | +3.9% |
| Accrued charges and deferred income | 492/3 | €3,563 | €3,647 | +€84 | +2.4% |
| Non-recurring operating income | 76A | €225,590 | - | -€225,590 | |
| Remuneration, social security and pensions | 62 | €48,399 | - | -€48,399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,255 | €17,213 | -€11,042 | -39.1% |
| Other operating charges | 640/8 | €9,545 | €2,649 | -€6,896 | -72.2% |
| Gross operating margin | 9900 | €453,958 | €254,687 | -€199,271 | -43.9% |
| Operating profit (loss) | 9901 | €367,758 | €234,825 | -€132,934 | -36.1% |
| Financial income | 75/76B | €1,733 | €2,162 | +€429 | +24.8% |
| Recurring financial income | 75 | €1,733 | €2,162 | +€429 | +24.8% |
| Financial charges | 65/66B | €7,514 | €3,520 | -€3,994 | -53.2% |
| Recurring financial charges | 65 | €7,514 | €3,520 | -€3,994 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €361,977 | €233,467 | -€128,510 | -35.5% |
| Transfer from deferred taxes | 780 | €180 | €180 | = | 0.0% |
| Transfer to deferred taxes | 680 | €56,397 | - | -€56,397 | |
| Income taxes | 67/77 | €2,219 | €2,120 | -€99 | -4.5% |
| Profit (loss) for the period | 9904 | €303,541 | €231,527 | -€72,014 | -23.7% |
| Transfer from tax-exempt reserves | 789 | €540 | €540 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €169,192 | - | -€169,192 | |
| Profit (loss) for the period to be appropriated | 9905 | €134,889 | €232,067 | +€97,179 | +72.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.