PRISM MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets +€636,760
up €636,760 (+67.9%), from €937,379 to €1.6m
of which Land and buildings: +€652,862
- Cash -€56,651
down €56,651 (-74.7%), from €75,883 to €19,233
mainly Investment in fixed assets (net) (-€715,701) and Contributions, distributions and other (-€100,000)
- Debts after one year +€691,376
up €691,376 (+193%), from €358,333 to €1.0m
- Profit (loss) carried forward -€165,478
down €165,478 (-36.4%), from €455,113 to €289,635
- Other debts +€100,695
up €100,695 (+33.3%), from €301,953 to €402,649
- Other operating charges +€78,367
up €78,367 (+1,948%), from €4,023 to €82,390
- Depreciation +€35,673
up €35,673 (+82.4%), from €43,268 to €78,942
- Taxes -€27,689
down €27,689 (-98.0%), from €28,259 to €569
- Gross operating margin -€11,224
down €11,224 (-7.8%), from €143,989 to €132,765
- Financial charges +€7,542
up €7,542 (+26.2%), from €28,800 to €36,342
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 | €1,467,107 | €2,063,827 | +€596,721 | +40.7% |
| Fixed assets | 21/28 | €1,375,379 | €2,012,138 | +€636,760 | +46.3% |
| Tangible fixed assets | 22/27 | €937,379 | €1,574,138 | +€636,760 | +67.9% |
| Land and buildings | 22 | €886,293 | €1,539,155 | +€652,862 | +73.7% |
| Furniture and vehicles | 24 | €43,142 | €30,408 | -€12,734 | -29.5% |
| Other tangible fixed assets | 26 | €7,943 | €4,576 | -€3,368 | -42.4% |
| Financial fixed assets | 28 | €438,000 | €438,000 | = | 0.0% |
| Current assets | 29/58 | €91,728 | €51,689 | -€40,039 | -43.6% |
| Amounts receivable within one year | 40/41 | €3,791 | €21,301 | +€17,510 | +462% |
| Trade receivables | 40 | €2,050 | €1,870 | -€179 | -8.7% |
| Other amounts receivable | 41 | €1,741 | €19,431 | +€17,689 | +1,016% |
| Cash at bank and in hand | 54/58 | €75,883 | €19,233 | -€56,651 | -74.7% |
| Deferred charges and accrued income | 490/1 | €12,054 | €11,155 | -€898 | -7.5% |
| Total equity and liabilities | 10/49 | €1,467,107 | €2,063,827 | +€596,721 | +40.7% |
| Equity | 10/15 | €612,613 | €447,135 | -€165,478 | -27.0% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Reserves | 13 | €22,500 | €22,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,500 | €13,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €455,113 | €289,635 | -€165,478 | -36.4% |
| Amounts payable | 17/49 | €854,494 | €1,616,692 | +€762,198 | +89.2% |
| Amounts payable after more than one year | 17 | €358,333 | €1,049,709 | +€691,376 | +193% |
| Financial debts | 170/4 | €358,333 | €1,049,709 | +€691,376 | +193% |
| Amounts payable within one year | 42/48 | €494,961 | €565,684 | +€70,723 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €107,981 | €108,624 | +€644 | +0.6% |
| Trade debts | 44 | €23,325 | €6,921 | -€16,403 | -70.3% |
| Suppliers | 440/4 | €23,325 | €6,921 | -€16,403 | -70.3% |
| Taxes, remuneration and social security | 45 | €61,702 | €47,489 | -€14,213 | -23.0% |
| Taxes | 450/3 | €54,513 | €41,895 | -€12,618 | -23.1% |
| Remuneration and social security | 454/9 | €7,189 | €5,595 | -€1,595 | -22.2% |
| Other amounts payable | 47/48 | €301,953 | €402,649 | +€100,695 | +33.3% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,300 | +€100 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,268 | €78,942 | +€35,673 | +82.4% |
| Other operating charges | 640/8 | €4,023 | €82,390 | +€78,367 | +1,948% |
| Gross operating margin | 9900 | €143,989 | €132,765 | -€11,224 | -7.8% |
| Operating profit (loss) | 9901 | €96,698 | -€28,567 | -€125,265 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €28,800 | €36,342 | +€7,542 | +26.2% |
| Recurring financial charges | 65 | €28,800 | €36,342 | +€7,542 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €67,898 | -€64,909 | -€132,807 | |
| Income taxes | 67/77 | €28,259 | €569 | -€27,689 | -98.0% |
| Profit (loss) for the period | 9904 | €39,640 | -€65,478 | -€105,118 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,640 | -€65,478 | -€105,118 |
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 29 October 2026 via checked.be.