PRISM VIEW: 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 VIEW
Largest movements
- Receivables within one year +€32,563
up €32,563 (+488.9%), from €6,660 to €39,223
of which Trade receivables: +€37,752
- Tangible fixed assets -€10,151
down €10,151 (-72.7%), from €13,967 to €3,816
of which Furniture and vehicles: -€9,456
- Cash -€6,215
down €6,215 (-14.9%), from €41,821 to €35,606
mainly Contributions, distributions and other (-€95,000) and Receivables within one year (-€32,563)
- Other debts +€22,299
up €22,299 (+36.0%), from €61,856 to €84,155
- Debts after one year -€8,052
down €8,052 (-20.2%), from €39,845 to €31,793
- Current portion of long-term debt -€7,566
down €7,566 (-46.8%), from €16,153 to €8,587
- Tax, wage and social debts +€7,063
up €7,063 (+67.8%), from €10,416 to €17,479
- Trade debts +€2,472
up €2,472 (+132.8%), from €1,861 to €4,334
- Gross operating margin +€19,563
up €19,563 (+16.6%), from €118,052 to €137,615
- Taxes +€4,397
up €4,397 (+18.2%), from €24,108 to €28,504
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 | €152,208 | €168,338 | +€16,129 | +10.6% |
| Fixed assets | 21/28 | €17,057 | €6,906 | -€10,151 | -59.5% |
| Tangible fixed assets | 22/27 | €13,967 | €3,816 | -€10,151 | -72.7% |
| Furniture and vehicles | 24 | €11,882 | €2,426 | -€9,456 | -79.6% |
| Other tangible fixed assets | 26 | €2,085 | €1,390 | -€695 | -33.3% |
| Financial fixed assets | 28 | €3,090 | €3,090 | = | 0.0% |
| Current assets | 29/58 | €135,152 | €161,432 | +€26,280 | +19.4% |
| Amounts receivable after more than one year | 29 | €85,806 | €85,806 | = | 0.0% |
| Other amounts receivable | 291 | €85,806 | €85,806 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,660 | €39,223 | +€32,563 | +488.9% |
| Trade receivables | 40 | €0 | €37,752 | +€37,752 | |
| Other amounts receivable | 41 | €6,660 | €1,471 | -€5,189 | -77.9% |
| Cash at bank and in hand | 54/58 | €41,821 | €35,606 | -€6,215 | -14.9% |
| Deferred charges and accrued income | 490/1 | €865 | €797 | -€68 | -7.8% |
| Total equity and liabilities | 10/49 | €152,208 | €168,338 | +€16,129 | +10.6% |
| Equity | 10/15 | €22,077 | €21,991 | -€86 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €946 | €946 | = | 0.0% |
| Distributable reserves | 133 | €946 | €946 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,531 | €2,445 | -€86 | -3.4% |
| Amounts payable | 17/49 | €130,132 | €146,347 | +€16,215 | +12.5% |
| Amounts payable after more than one year | 17 | €39,845 | €31,793 | -€8,052 | -20.2% |
| Financial debts | 170/4 | €39,845 | €31,793 | -€8,052 | -20.2% |
| Amounts payable within one year | 42/48 | €90,287 | €114,554 | +€24,268 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €16,153 | €8,587 | -€7,566 | -46.8% |
| Trade debts | 44 | €1,861 | €4,334 | +€2,472 | +132.8% |
| Suppliers | 440/4 | €1,861 | €4,334 | +€2,472 | +132.8% |
| Taxes, remuneration and social security | 45 | €10,416 | €17,479 | +€7,063 | +67.8% |
| Taxes | 450/3 | €10,416 | €17,479 | +€7,063 | +67.8% |
| Other amounts payable | 47/48 | €61,856 | €84,155 | +€22,299 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,996 | €10,151 | +€155 | +1.6% |
| Other operating charges | 640/8 | €1,890 | €2,669 | +€779 | +41.2% |
| Gross operating margin | 9900 | €118,052 | €137,615 | +€19,563 | +16.6% |
| Operating profit (loss) | 9901 | €106,167 | €124,796 | +€18,629 | +17.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1900.0% |
| Financial charges | 65/66B | €1,528 | €1,378 | -€150 | -9.8% |
| Recurring financial charges | 65 | €1,528 | €1,378 | -€150 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €104,638 | €123,418 | +€18,780 | +17.9% |
| Income taxes | 67/77 | €24,108 | €28,504 | +€4,397 | +18.2% |
| Profit (loss) for the period | 9904 | €80,531 | €94,914 | +€14,383 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,531 | €94,914 | +€14,383 | +17.9% |
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 4 October 2026 via checked.be.