PRISM3: 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.
PRISM3
Largest movements
- Cash -€996,635
down €996,635 (-98.8%), from €1.0m to €12,086
mainly Other debts (-€540,279) and Net result for the year (-€307,698)
- Receivables within one year -€11,251
down €11,251 (-19.1%), from €58,977 to €47,726
of which Other amounts receivable: -€8,788
- Other debts -€540,279
down €540,279 (-77.4%), from €697,893 to €157,614
- Profit (loss) carried forward -€307,698
down €307,698 (-27.5%), from -€1.1m to -€1.4m
- Trade debts -€206,454
down €206,454 (-58.0%), from €355,743 to €149,289
- Accrued charges and deferred income +€33,568
up €33,568 (+38.8%), from €86,447 to €120,015
- Gross operating margin +€70,533
up €70,533 (+83.7%), from -€84,290 to -€13,757
- Staff costs -€30,911
down €30,911 (-9.9%), from €313,267 to €282,356
- Depreciation -€3,549
down €3,549 (-34.8%), from €10,210 to €6,661
- Other operating charges -€1,462
down €1,462 (-80.3%), from €1,820 to €358
- Financial charges +€1,368
up €1,368 (+41.5%), from €3,294 to €4,662
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 | €1,077,133 | €66,942 | -€1.0m | -93.8% |
| Fixed assets | 21/28 | €8,833 | €3,236 | -€5,597 | -63.4% |
| Intangible fixed assets | 21 | €4,299 | - | -€4,299 | |
| Tangible fixed assets | 22/27 | €3,534 | €2,236 | -€1,298 | -36.7% |
| Furniture and vehicles | 24 | €3,534 | €2,236 | -€1,298 | -36.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,068,300 | €63,706 | -€1.0m | -94.0% |
| Amounts receivable within one year | 40/41 | €58,977 | €47,726 | -€11,251 | -19.1% |
| Trade receivables | 40 | €50,175 | €47,712 | -€2,463 | -4.9% |
| Other amounts receivable | 41 | €8,802 | €14 | -€8,788 | -99.8% |
| Cash at bank and in hand | 54/58 | €1,008,721 | €12,086 | -€996,635 | -98.8% |
| Deferred charges and accrued income | 490/1 | €602 | €3,894 | +€3,292 | +547% |
| Total equity and liabilities | 10/49 | €1,077,133 | €66,942 | -€1.0m | -93.8% |
| Equity | 10/15 | -€94,753 | -€402,451 | -€307,698 | -325% |
| Contributions | 10/11 | €1,022,300 | €1,022,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,117,053 | -€1,424,751 | -€307,698 | -27.5% |
| Amounts payable | 17/49 | €1,171,886 | €469,393 | -€702,493 | -59.9% |
| Amounts payable within one year | 42/48 | €1,085,439 | €349,378 | -€736,061 | -67.8% |
| Trade debts | 44 | €355,743 | €149,289 | -€206,454 | -58.0% |
| Suppliers | 440/4 | €355,743 | €149,289 | -€206,454 | -58.0% |
| Taxes, remuneration and social security | 45 | €31,803 | €42,475 | +€10,672 | +33.6% |
| Taxes | 450/3 | €1,679 | €12,855 | +€11,176 | +666% |
| Remuneration and social security | 454/9 | €30,124 | €29,620 | -€504 | -1.7% |
| Other amounts payable | 47/48 | €697,893 | €157,614 | -€540,279 | -77.4% |
| Accrued charges and deferred income | 492/3 | €86,447 | €120,015 | +€33,568 | +38.8% |
| Remuneration, social security and pensions | 62 | €313,267 | €282,356 | -€30,911 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,210 | €6,661 | -€3,549 | -34.8% |
| Other operating charges | 640/8 | €1,820 | €358 | -€1,462 | -80.3% |
| Gross operating margin | 9900 | -€84,290 | -€13,757 | +€70,533 | +83.7% |
| Operating profit (loss) | 9901 | -€409,587 | -€303,132 | +€106,455 | +26.0% |
| Financial income | 75/76B | €1,002 | €1,017 | +€15 | +1.5% |
| Recurring financial income | 75 | €1,002 | €1,017 | +€15 | +1.5% |
| Financial charges | 65/66B | €3,294 | €4,662 | +€1,368 | +41.5% |
| Recurring financial charges | 65 | €3,294 | €4,662 | +€1,368 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€411,879 | -€306,777 | +€105,102 | +25.5% |
| Income taxes | 67/77 | €1,086 | €921 | -€165 | -15.2% |
| Profit (loss) for the period | 9904 | -€412,965 | -€307,698 | +€105,267 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€412,965 | -€307,698 | +€105,267 | +25.5% |
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 14 October 2026 via checked.be.