PRISM-STUDIO: 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-STUDIO
Largest movements
- Receivables within one year -€2,981
down €2,981 (-40.7%), from €7,323 to €4,342
of which Trade receivables: -€3,451
- Tangible fixed assets -€953
down €953 (-100.0%), from €953 to €0
- Profit (loss) carried forward +€3,899
up €3,899 (+56.0%), from -€6,957 to -€3,059
- Tax, wage and social debts -€3,282
down €3,282 (-61.0%), from €5,376 to €2,095
- Short-term financial debts -€2,567
down €2,567 (-68.3%), from €3,759 to €1,192
- Trade debts -€1,633
down €1,633 (-51.2%), from €3,187 to €1,554
- Other debts -€352
down €352 (-85.4%), from €412 to €60
- Gross operating margin +€11,106
up €11,106, from -€2,180 to €8,926
- Write-downs +€2,238
new in 2024: €2,238
- Other operating charges +€1,173
new in 2024: €1,173
- Depreciation -€1,026
down €1,026 (-51.9%), from €1,979 to €953
- Taxes -€614
no longer reported in 2024 (was €614)
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 | €8,276 | €4,342 | -€3,934 | -47.5% |
| Fixed assets | 21/28 | €953 | €0 | -€953 | -100.0% |
| Tangible fixed assets | 22/27 | €953 | €0 | -€953 | -100.0% |
| Furniture and vehicles | 24 | €953 | €0 | -€953 | -100.0% |
| Current assets | 29/58 | €7,323 | €4,342 | -€2,981 | -40.7% |
| Amounts receivable within one year | 40/41 | €7,323 | €4,342 | -€2,981 | -40.7% |
| Trade receivables | 40 | €7,323 | €3,872 | -€3,451 | -47.1% |
| Other amounts receivable | 41 | €0 | €470 | +€470 | |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €8,276 | €4,342 | -€3,934 | -47.5% |
| Equity | 10/15 | -€4,457 | -€559 | +€3,899 | +87.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | -€6,957 | -€3,059 | +€3,899 | +56.0% |
| Amounts payable | 17/49 | €12,733 | €4,901 | -€7,832 | -61.5% |
| Amounts payable within one year | 42/48 | €12,733 | €4,901 | -€7,832 | -61.5% |
| Financial debts | 43 | €3,759 | €1,192 | -€2,567 | -68.3% |
| Credit institutions | 430/8 | €3,759 | €1,192 | -€2,567 | -68.3% |
| Trade debts | 44 | €3,187 | €1,554 | -€1,633 | -51.2% |
| Suppliers | 440/4 | €3,187 | €1,554 | -€1,633 | -51.2% |
| Taxes, remuneration and social security | 45 | €5,376 | €2,095 | -€3,282 | -61.0% |
| Taxes | 450/3 | €5,376 | €2,095 | -€3,282 | -61.0% |
| Other amounts payable | 47/48 | €412 | €60 | -€352 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,979 | €953 | -€1,026 | -51.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,238 | +€2,238 | |
| Other operating charges | 640/8 | - | €1,173 | +€1,173 | |
| Gross operating margin | 9900 | -€2,180 | €8,926 | +€11,106 | |
| Operating profit (loss) | 9901 | -€4,159 | €4,562 | +€8,722 | |
| Financial charges | 65/66B | €616 | €664 | +€47 | +7.7% |
| Recurring financial charges | 65 | €616 | €664 | +€47 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,776 | €3,899 | +€8,674 | |
| Income taxes | 67/77 | €614 | - | -€614 | |
| Profit (loss) for the period | 9904 | -€5,390 | €3,899 | +€9,289 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,390 | €3,899 | +€9,289 |
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 4 October 2026 via checked.be.