Prism Align: what changed
Two fiscal 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 Align
Largest movements
- Cash -€10,689
down €10,689 (-70.0%), from €15,266 to €4,576
mainly Investment in fixed assets (net) (-€10,220) and Receivables within one year (-€5,001)
- Tangible fixed assets +€10,153
new in 2025: €10,153
- Receivables within one year +€5,001
up €5,001 (+161.2%), from €3,102 to €8,103
of which Other amounts receivable: +€6,289
- Other debts +€5,878
up €5,878 (+28.2%), from €20,876 to €26,754
- Profit (loss) carried forward -€1,796
down €1,796 (-16.5%), from -€10,853 to -€12,649
- Trade debts +€768
up €768 (+210.3%), from €365 to €1,133
- Tax, wage and social debts -€404
no longer reported in 2025 (was €404)
- Gross operating margin +€4,198
up €4,198 (+74.5%), from -€5,639 to -€1,440
- Depreciation -€3,019
down €3,019 (-97.8%), from €3,086 to €67
- Other operating charges -€817
down €817 (-61.1%), from €1,337 to €520
- Financial charges -€629
down €629 (-79.4%), from €793 to €164
- Financial income +€394
up €394 (+48665.4%), from €1 to €395
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 | €18,367 | €22,832 | +€4,465 | +24.3% |
| Fixed assets | 21/28 | - | €10,153 | +€10,153 | |
| Tangible fixed assets | 22/27 | - | €10,153 | +€10,153 | |
| Plant, machinery and equipment | 23 | - | €10,153 | +€10,153 | |
| Current assets | 29/58 | €18,367 | €12,679 | -€5,688 | -31.0% |
| Amounts receivable within one year | 40/41 | €3,102 | €8,103 | +€5,001 | +161.2% |
| Trade receivables | 40 | €1,288 | - | -€1,288 | |
| Other amounts receivable | 41 | €1,814 | €8,103 | +€6,289 | +346.8% |
| Cash at bank and in hand | 54/58 | €15,266 | €4,576 | -€10,689 | -70.0% |
| Total equity and liabilities | 10/49 | €18,367 | €22,832 | +€4,465 | +24.3% |
| Equity | 10/15 | -€10,353 | -€12,149 | -€1,796 | -17.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,853 | -€12,649 | -€1,796 | -16.5% |
| Amounts payable | 17/49 | €28,720 | €34,981 | +€6,261 | +21.8% |
| Amounts payable after more than one year | 17 | €6,500 | €6,500 | = | 0.0% |
| Other amounts payable | 178/9 | €6,500 | €6,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,645 | €27,886 | +€6,241 | +28.8% |
| Trade debts | 44 | €365 | €1,133 | +€768 | +210.3% |
| Suppliers | 440/4 | €365 | €1,133 | +€768 | +210.3% |
| Taxes, remuneration and social security | 45 | €404 | - | -€404 | |
| Taxes | 450/3 | €404 | - | -€404 | |
| Other amounts payable | 47/48 | €20,876 | €26,754 | +€5,878 | +28.2% |
| Accrued charges and deferred income | 492/3 | €575 | €595 | +€20 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,086 | €67 | -€3,019 | -97.8% |
| Other operating charges | 640/8 | €1,337 | €520 | -€817 | -61.1% |
| Gross operating margin | 9900 | -€5,639 | -€1,440 | +€4,198 | +74.5% |
| Operating profit (loss) | 9901 | -€10,061 | -€2,027 | +€8,034 | +79.8% |
| Financial income | 75/76B | €1 | €395 | +€394 | +48665.4% |
| Recurring financial income | 75 | €1 | €395 | +€394 | +48665.4% |
| Financial charges | 65/66B | €793 | €164 | -€629 | -79.4% |
| Recurring financial charges | 65 | €793 | €164 | -€629 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,853 | -€1,796 | +€9,057 | +83.5% |
| Profit (loss) for the period | 9904 | -€10,853 | -€1,796 | +€9,057 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,853 | -€1,796 | +€9,057 | +83.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.