PRISM PROD: 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 PROD
Largest movements
- Tangible fixed assets +€48,734
up €48,734 (+391.4%), from €12,451 to €61,184
of which Other tangible fixed assets: +€58,275
- Receivables within one year -€1,875
down €1,875 (-5.9%), from €31,696 to €29,821
of which Other amounts receivable: -€7,070
- Debts after one year +€40,397
up €40,397 (+293.0%), from €13,786 to €54,183
- Reserves -€15,500
down €15,500 (-71.7%), from €21,610 to €6,110
of which Distributable reserves: -€15,250
- Tax, wage and social debts +€12,246
up €12,246 (+99.8%), from €12,272 to €24,519
- Trade debts +€6,756
up €6,756 (+95.7%), from €7,056 to €13,812
- Other debts +€6,331
new in 2024: €6,331
- Gross operating margin +€60,896
up €60,896, from -€27,342 to €33,554
- Staff costs +€7,573
up €7,573 (+142.2%), from €5,326 to €12,899
- Financial charges +€2,105
up €2,105 (+83.7%), from €2,514 to €4,619
- Other operating charges -€1,688
down €1,688 (-36.3%), from €4,655 to €2,966
- Taxes +€655
up €655, from -€240 to €414
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,944 | €95,585 | +€47,641 | +99.4% |
| Fixed assets | 21/28 | €12,451 | €61,184 | +€48,734 | +391.4% |
| Tangible fixed assets | 22/27 | €12,451 | €61,184 | +€48,734 | +391.4% |
| Land and buildings | 22 | €542 | - | -€542 | |
| Furniture and vehicles | 24 | €11,909 | €2,909 | -€8,999 | -75.6% |
| Other tangible fixed assets | 26 | - | €58,275 | +€58,275 | |
| Current assets | 29/58 | €35,494 | €34,401 | -€1,093 | -3.1% |
| Amounts receivable within one year | 40/41 | €31,696 | €29,821 | -€1,875 | -5.9% |
| Trade receivables | 40 | €11,579 | €16,774 | +€5,195 | +44.9% |
| Other amounts receivable | 41 | €20,117 | €13,047 | -€7,070 | -35.1% |
| Cash at bank and in hand | 54/58 | €1,591 | €1,542 | -€49 | -3.1% |
| Deferred charges and accrued income | 490/1 | €2,207 | €3,038 | +€831 | +37.7% |
| Total equity and liabilities | 10/49 | €47,944 | €95,585 | +€47,641 | +99.4% |
| Equity | 10/15 | -€10,472 | -€24,728 | -€14,256 | -136.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,610 | €6,110 | -€15,500 | -71.7% |
| Tax-exempt reserves | 132 | €250 | - | -€250 | |
| Distributable reserves | 133 | €21,360 | €6,110 | -€15,250 | -71.4% |
| Profit (loss) carried forward | 14 | -€44,482 | -€43,238 | +€1,244 | +2.8% |
| Amounts payable | 17/49 | €58,416 | €120,313 | +€61,897 | +106.0% |
| Amounts payable after more than one year | 17 | €13,786 | €54,183 | +€40,397 | +293.0% |
| Financial debts | 170/4 | €13,786 | €54,183 | +€40,397 | +293.0% |
| Amounts payable within one year | 42/48 | €44,630 | €66,130 | +€21,500 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €23,137 | €19,302 | -€3,835 | -16.6% |
| Financial debts | 43 | €2,165 | €2,167 | +€2 | +0.1% |
| Credit institutions | 430/8 | €2,165 | €2,167 | +€2 | +0.1% |
| Trade debts | 44 | €7,056 | €13,812 | +€6,756 | +95.7% |
| Suppliers | 440/4 | €7,056 | €13,812 | +€6,756 | +95.7% |
| Taxes, remuneration and social security | 45 | €12,272 | €24,519 | +€12,246 | +99.8% |
| Taxes | 450/3 | €12,272 | €24,519 | +€12,246 | +99.8% |
| Other amounts payable | 47/48 | - | €6,331 | +€6,331 | |
| Remuneration, social security and pensions | 62 | €5,326 | €12,899 | +€7,573 | +142.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,222 | €11,411 | +€189 | +1.7% |
| Other operating charges | 640/8 | €4,655 | €2,966 | -€1,688 | -36.3% |
| Gross operating margin | 9900 | -€27,342 | €33,554 | +€60,896 | |
| Operating profit (loss) | 9901 | -€48,544 | €6,277 | +€54,821 | |
| Financial income | 75/76B | €246 | - | -€246 | |
| Recurring financial income | 75 | €246 | - | -€246 | |
| Financial charges | 65/66B | €2,514 | €4,619 | +€2,105 | +83.7% |
| Recurring financial charges | 65 | €2,514 | €4,619 | +€2,105 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | -€50,812 | €1,658 | +€52,471 | |
| Income taxes | 67/77 | -€240 | €414 | +€655 | |
| Profit (loss) for the period | 9904 | -€50,572 | €1,244 | +€51,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,572 | €1,244 | +€51,816 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.