PRISM: 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.
PRISM
Largest movements
- Deferred charges and accrued income +€62,959
up €62,959 (+110.9%), from €56,774 to €119,733
- Cash -€59,454
down €59,454 (-51.3%), from €115,831 to €56,377
mainly Deferred charges and accrued income (-€62,959) and Receivables within one year (-€26,379)
- Receivables within one year +€26,379
up €26,379 (+258.8%), from €10,193 to €36,572
of which Trade receivables: +€27,223
- Other debts +€36,011
up €36,011 (+62.5%), from €57,575 to €93,587
- Tax, wage and social debts -€12,863
down €12,863 (-45.4%), from €28,355 to €15,492
of which Taxes: -€15,101
- Profit (loss) carried forward +€10,445
up €10,445 (+15.7%), from €66,669 to €77,114
- Trade debts -€4,012
down €4,012 (-59.6%), from €6,728 to €2,716
- Gross operating margin +€8,329
up €8,329 (+62.1%), from €13,422 to €21,752
- Depreciation +€2,921
up €2,921 (+182.9%), from €1,597 to €4,518
- Taxes +€793
up €793 (+18.4%), from €4,321 to €5,114
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 | €213,763 | €243,344 | +€29,581 | +13.8% |
| Fixed assets | 21/28 | €30,965 | €30,661 | -€304 | -1.0% |
| Tangible fixed assets | 22/27 | €30,915 | €30,611 | -€304 | -1.0% |
| Other tangible fixed assets | 26 | €30,915 | €30,611 | -€304 | -1.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €182,798 | €212,683 | +€29,885 | +16.3% |
| Amounts receivable within one year | 40/41 | €10,193 | €36,572 | +€26,379 | +258.8% |
| Trade receivables | 40 | €9,349 | €36,572 | +€27,223 | +291.2% |
| Other amounts receivable | 41 | €843 | - | -€843 | |
| Cash at bank and in hand | 54/58 | €115,831 | €56,377 | -€59,454 | -51.3% |
| Deferred charges and accrued income | 490/1 | €56,774 | €119,733 | +€62,959 | +110.9% |
| Total equity and liabilities | 10/49 | €213,763 | €243,344 | +€29,581 | +13.8% |
| Equity | 10/15 | €121,105 | €131,550 | +€10,445 | +8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,036 | €42,036 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,176 | €40,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,669 | €77,114 | +€10,445 | +15.7% |
| Amounts payable | 17/49 | €92,658 | €111,794 | +€19,136 | +20.7% |
| Amounts payable within one year | 42/48 | €92,658 | €111,794 | +€19,136 | +20.7% |
| Trade debts | 44 | €6,728 | €2,716 | -€4,012 | -59.6% |
| Suppliers | 440/4 | €6,728 | €2,716 | -€4,012 | -59.6% |
| Taxes, remuneration and social security | 45 | €28,355 | €15,492 | -€12,863 | -45.4% |
| Taxes | 450/3 | €25,380 | €10,280 | -€15,101 | -59.5% |
| Remuneration and social security | 454/9 | €2,975 | €5,212 | +€2,238 | +75.2% |
| Other amounts payable | 47/48 | €57,575 | €93,587 | +€36,011 | +62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,597 | €4,518 | +€2,921 | +182.9% |
| Other operating charges | 640/8 | €1,325 | €1,462 | +€137 | +10.4% |
| Gross operating margin | 9900 | €13,422 | €21,752 | +€8,329 | +62.1% |
| Operating profit (loss) | 9901 | €10,500 | €15,771 | +€5,271 | +50.2% |
| Financial charges | 65/66B | €128 | €212 | +€84 | +65.7% |
| Recurring financial charges | 65 | €128 | €212 | +€84 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | €10,372 | €15,559 | +€5,187 | +50.0% |
| Income taxes | 67/77 | €4,321 | €5,114 | +€793 | +18.4% |
| Profit (loss) for the period | 9904 | €6,051 | €10,445 | +€4,394 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,051 | €10,445 | +€4,394 | +72.6% |
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 11 October 2026 via checked.be.