PRISM ENTERPRISES: 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 ENTERPRISES
Largest movements
- Cash -€18,785
down €18,785 (-11.2%), from €168,168 to €149,382
mainly Contributions, distributions and other (-€22,440) and Investment in fixed assets (net) (-€11,362)
- Receivables within one year -€7,950
down €7,950 (-33.0%), from €24,087 to €16,137
of which Trade receivables: -€14,036
- Deferred charges and accrued income -€2,912
down €2,912 (-90.6%), from €3,215 to €303
- Tangible fixed assets +€2,814
up €2,814 (+21.5%), from €13,088 to €15,902
of which Land and buildings: +€4,416
- Reserves -€17,643
down €17,643 (-9.2%), from €191,628 to €173,984
of which Distributable reserves: -€17,643
- Tax, wage and social debts -€5,442
down €5,442 (-90.6%), from €6,008 to €566
- Trade debts -€3,250
down €3,250 (-76.9%), from €4,224 to €974
- Gross operating margin -€13,101
down €13,101 (-35.9%), from €36,463 to €23,361
- Taxes -€3,570
down €3,570 (-43.7%), from €8,168 to €4,599
- Financial charges +€2,339
up €2,339 (+651%), from €359 to €2,698
- Depreciation +€2,217
up €2,217 (+35.0%), from €6,331 to €8,548
- Other operating charges +€1,073
up €1,073 (+56.7%), from €1,892 to €2,965
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 | €208,558 | €181,725 | -€26,833 | -12.9% |
| Fixed assets | 21/28 | €13,088 | €15,902 | +€2,814 | +21.5% |
| Tangible fixed assets | 22/27 | €13,088 | €15,902 | +€2,814 | +21.5% |
| Land and buildings | 22 | €7,788 | €12,204 | +€4,416 | +56.7% |
| Plant, machinery and equipment | 23 | - | €1,724 | +€1,724 | |
| Furniture and vehicles | 24 | €5,300 | €1,974 | -€3,326 | -62.8% |
| Current assets | 29/58 | €195,470 | €165,823 | -€29,647 | -15.2% |
| Amounts receivable within one year | 40/41 | €24,087 | €16,137 | -€7,950 | -33.0% |
| Trade receivables | 40 | €14,036 | €0 | -€14,036 | -100% |
| Other amounts receivable | 41 | €10,051 | €16,137 | +€6,086 | +60.6% |
| Cash at bank and in hand | 54/58 | €168,168 | €149,382 | -€18,785 | -11.2% |
| Deferred charges and accrued income | 490/1 | €3,215 | €303 | -€2,912 | -90.6% |
| Total equity and liabilities | 10/49 | €208,558 | €181,725 | -€26,833 | -12.9% |
| Equity | 10/15 | €197,828 | €180,184 | -€17,643 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €191,628 | €173,984 | -€17,643 | -9.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €189,768 | €172,124 | -€17,643 | -9.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,730 | €1,540 | -€9,190 | -85.6% |
| Amounts payable within one year | 42/48 | €10,233 | €1,540 | -€8,692 | -84.9% |
| Trade debts | 44 | €4,224 | €974 | -€3,250 | -76.9% |
| Suppliers | 440/4 | €4,224 | €974 | -€3,250 | -76.9% |
| Taxes, remuneration and social security | 45 | €6,008 | €566 | -€5,442 | -90.6% |
| Taxes | 450/3 | €6,008 | €566 | -€5,442 | -90.6% |
| Accrued charges and deferred income | 492/3 | €498 | €0 | -€498 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,331 | €8,548 | +€2,217 | +35.0% |
| Other operating charges | 640/8 | €1,892 | €2,965 | +€1,073 | +56.7% |
| Gross operating margin | 9900 | €36,463 | €23,361 | -€13,101 | -35.9% |
| Operating profit (loss) | 9901 | €28,240 | €11,848 | -€16,392 | -58.0% |
| Financial income | 75/76B | €197 | €246 | +€49 | +24.8% |
| Recurring financial income | 75 | €197 | €246 | +€49 | +24.8% |
| Financial charges | 65/66B | €359 | €2,698 | +€2,339 | +651% |
| Recurring financial charges | 65 | €359 | €2,698 | +€2,339 | +651% |
| Profit (loss) for the period before taxes | 9903 | €28,078 | €9,396 | -€18,682 | -66.5% |
| Income taxes | 67/77 | €8,168 | €4,599 | -€3,570 | -43.7% |
| Profit (loss) for the period | 9904 | €19,910 | €4,797 | -€15,112 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,910 | €4,797 | -€15,112 | -75.9% |
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 16 October 2026 via checked.be.