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 -€30,706
down €30,706 (-25.8%), from €119,146 to €88,440
mainly Net result for the year (-€28,103) and Other debts (-€8,086)
- Tangible fixed assets -€3,276
down €3,276 (-14.7%), from €22,270 to €18,994
of which Land and buildings: -€2,385
- Profit (loss) carried forward -€28,103
down €28,103 (-32.4%), from €86,838 to €58,735
- Other debts -€8,086
down €8,086 (-84.7%), from €9,550 to €1,464
- Debts after one year -€2,778
down €2,778 (-76.5%), from €3,633 to €855
- Tax, wage and social debts +€2,243
up €2,243 (+31.3%), from €7,153 to €9,396
of which Remuneration and social security: +€4,700
- Accrued charges and deferred income +€1,646
new in 2025: €1,646
- Gross operating margin -€46,204
down €46,204, from €30,097 to -€16,106
- Depreciation -€9,516
down €9,516 (-54.7%), from €17,397 to €7,881
- Taxes +€2,314
up €2,314, from -€388 to €1,925
- Other operating charges -€1,850
down €1,850 (-55.9%), from €3,307 to €1,457
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 | €143,486 | €107,913 | -€35,573 | -24.8% |
| Fixed assets | 21/28 | €22,770 | €18,994 | -€3,776 | -16.6% |
| Tangible fixed assets | 22/27 | €22,270 | €18,994 | -€3,276 | -14.7% |
| Land and buildings | 22 | €10,148 | €7,763 | -€2,385 | -23.5% |
| Plant, machinery and equipment | 23 | €9,556 | €10,752 | +€1,196 | +12.5% |
| Furniture and vehicles | 24 | €2,566 | €479 | -€2,087 | -81.3% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €120,715 | €88,919 | -€31,797 | -26.3% |
| Amounts receivable within one year | 40/41 | €1,570 | €479 | -€1,091 | -69.5% |
| Trade receivables | 40 | €826 | - | -€826 | |
| Other amounts receivable | 41 | €744 | €479 | -€265 | -35.6% |
| Cash at bank and in hand | 54/58 | €119,146 | €88,440 | -€30,706 | -25.8% |
| Total equity and liabilities | 10/49 | €143,486 | €107,913 | -€35,573 | -24.8% |
| Equity | 10/15 | €119,684 | €91,580 | -€28,103 | -23.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,254 | €14,254 | = | 0.0% |
| Distributable reserves | 133 | €14,254 | €14,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,838 | €58,735 | -€28,103 | -32.4% |
| Amounts payable | 17/49 | €23,802 | €16,332 | -€7,470 | -31.4% |
| Amounts payable after more than one year | 17 | €3,633 | €855 | -€2,778 | -76.5% |
| Financial debts | 170/4 | €3,633 | €855 | -€2,778 | -76.5% |
| Amounts payable within one year | 42/48 | €20,169 | €13,832 | -€6,337 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €2,544 | €2,565 | +€21 | +0.8% |
| Trade debts | 44 | €921 | €407 | -€514 | -55.8% |
| Suppliers | 440/4 | €921 | €407 | -€514 | -55.8% |
| Taxes, remuneration and social security | 45 | €7,153 | €9,396 | +€2,243 | +31.3% |
| Taxes | 450/3 | €2,457 | - | -€2,457 | |
| Remuneration and social security | 454/9 | €4,696 | €9,396 | +€4,700 | +100.1% |
| Other amounts payable | 47/48 | €9,550 | €1,464 | -€8,086 | -84.7% |
| Accrued charges and deferred income | 492/3 | - | €1,646 | +€1,646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,397 | €7,881 | -€9,516 | -54.7% |
| Other operating charges | 640/8 | €3,307 | €1,457 | -€1,850 | -55.9% |
| Gross operating margin | 9900 | €30,097 | -€16,106 | -€46,204 | |
| Operating profit (loss) | 9901 | €9,393 | -€25,445 | -€34,838 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €875 | €733 | -€141 | -16.2% |
| Recurring financial charges | 65 | €875 | €733 | -€141 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €8,518 | -€26,178 | -€34,696 | |
| Income taxes | 67/77 | -€388 | €1,925 | +€2,314 | |
| Profit (loss) for the period | 9904 | €8,907 | -€28,103 | -€37,010 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,907 | -€28,103 | -€37,010 |
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 2 October 2026 via checked.be.