PRISMA: 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.
PRISMA
Largest movements
- Cash -€5,316
down €5,316 (-25.7%), from €20,674 to €15,359
mainly Tax, wage and social debts (-€4,523) and Deferred charges and accrued income (-€3,391)
- Receivables within one year -€4,838
no longer reported in 2026 (was €4,838)
- Deferred charges and accrued income +€3,391
up €3,391 (+124.7%), from €2,720 to €6,111
- Tax, wage and social debts -€4,523
down €4,523 (-90.4%), from €5,003 to €480
- Other debts -€1,132
down €1,132 (-53.6%), from €2,113 to €981
- Trade debts -€623
down €623 (-38.3%), from €1,625 to €1,002
- Reserves -€485
down €485 (-53.9%), from €899 to €414
- Gross operating margin -€4,276
down €4,276 (-96.3%), from €4,440 to €165
- Taxes -€364
down €364, from €364 to -€0
- Other operating charges -€271
down €271 (-32.3%), from €841 to €570
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,232 | €21,470 | -€6,762 | -24.0% |
| Current assets | 29/58 | €28,232 | €21,470 | -€6,762 | -24.0% |
| Amounts receivable within one year | 40/41 | €4,838 | - | -€4,838 | |
| Other amounts receivable | 41 | €4,838 | - | -€4,838 | |
| Cash at bank and in hand | 54/58 | €20,674 | €15,359 | -€5,316 | -25.7% |
| Deferred charges and accrued income | 490/1 | €2,720 | €6,111 | +€3,391 | +124.7% |
| Total equity and liabilities | 10/49 | €28,232 | €21,470 | -€6,762 | -24.0% |
| Equity | 10/15 | €19,491 | €19,006 | -€485 | -2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €899 | €414 | -€485 | -53.9% |
| Distributable reserves | 133 | €899 | €414 | -€485 | -53.9% |
| Amounts payable | 17/49 | €8,741 | €2,464 | -€6,277 | -71.8% |
| Amounts payable within one year | 42/48 | €8,741 | €2,464 | -€6,277 | -71.8% |
| Trade debts | 44 | €1,625 | €1,002 | -€623 | -38.3% |
| Suppliers | 440/4 | €1,625 | €1,002 | -€623 | -38.3% |
| Taxes, remuneration and social security | 45 | €5,003 | €480 | -€4,523 | -90.4% |
| Taxes | 450/3 | €5,003 | €480 | -€4,523 | -90.4% |
| Other amounts payable | 47/48 | €2,113 | €981 | -€1,132 | -53.6% |
| Other operating charges | 640/8 | €841 | €570 | -€271 | -32.3% |
| Gross operating margin | 9900 | €4,440 | €165 | -€4,276 | -96.3% |
| Operating profit (loss) | 9901 | €3,599 | -€405 | -€4,004 | |
| Financial charges | 65/66B | €58 | €80 | +€21 | +36.8% |
| Recurring financial charges | 65 | €58 | €80 | +€21 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €3,541 | -€485 | -€4,026 | |
| Income taxes | 67/77 | €364 | -€0 | -€364 | |
| Profit (loss) for the period | 9904 | €3,177 | -€485 | -€3,662 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,177 | -€485 | -€3,662 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.