PRISMA: 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.
PRISMA
Largest movements
- Tangible fixed assets +€10,796
up €10,796 (+441%), from €2,447 to €13,243
of which Furniture and vehicles: +€11,305
- Receivables within one year -€4,306
down €4,306 (-33.2%), from €12,962 to €8,656
of which Trade receivables: -€3,346
- Cash -€3,244
down €3,244 (-23.1%), from €14,018 to €10,774
mainly Investment in fixed assets (net) (-€11,905) and Net result for the year (-€5,142)
- Debts within one year +€8,372
up €8,372 (+55.3%), from €15,144 to €23,516
- Profit (loss) carried forward -€5,142
down €5,142 (-34.7%), from €14,817 to €9,675
- Gross operating margin -€13,108
down €13,108 (-50.9%), from €25,776 to €12,668
- Staff costs -€8,145
down €8,145 (-35.1%), from €23,181 to €15,036
- Depreciation +€404
up €404 (+57.3%), from €705 to €1,109
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 | €29,961 | €33,192 | +€3,230 | +10.8% |
| Fixed assets | 21/28 | €2,447 | €13,243 | +€10,796 | +441% |
| Tangible fixed assets | 22/27 | €2,447 | €13,243 | +€10,796 | +441% |
| Plant, machinery and equipment | 23 | €149 | €24 | -€125 | -84.1% |
| Furniture and vehicles | 24 | €0 | €11,305 | +€11,305 | |
| Other tangible fixed assets | 26 | €2,298 | €1,914 | -€384 | -16.7% |
| Current assets | 29/58 | €27,515 | €19,949 | -€7,566 | -27.5% |
| Amounts receivable within one year | 40/41 | €12,962 | €8,656 | -€4,306 | -33.2% |
| Trade receivables | 40 | €10,443 | €7,097 | -€3,346 | -32.0% |
| Other amounts receivable | 41 | €2,519 | €1,559 | -€960 | -38.1% |
| Cash at bank and in hand | 54/58 | €14,018 | €10,774 | -€3,244 | -23.1% |
| Deferred charges and accrued income | 490/1 | €535 | €519 | -€16 | -3.0% |
| Total equity and liabilities | 10/49 | €29,961 | €33,192 | +€3,230 | +10.8% |
| Equity | 10/15 | €14,817 | €9,675 | -€5,142 | -34.7% |
| Profit (loss) carried forward | 14 | €14,817 | €9,675 | -€5,142 | -34.7% |
| Amounts payable | 17/49 | €15,144 | €23,516 | +€8,372 | +55.3% |
| Amounts payable within one year | 42/48 | €15,144 | €23,516 | +€8,372 | +55.3% |
| Trade debts | 44 | €781 | €1,911 | +€1,130 | +145% |
| Suppliers | 440/4 | €781 | €1,911 | +€1,130 | +145% |
| Taxes, remuneration and social security | 45 | €9,722 | €5,993 | -€3,729 | -38.4% |
| Taxes | 450/3 | €1,238 | €763 | -€476 | -38.4% |
| Remuneration and social security | 454/9 | €8,483 | €5,230 | -€3,253 | -38.3% |
| Remuneration, social security and pensions | 62 | €23,181 | €15,036 | -€8,145 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €705 | €1,109 | +€404 | +57.3% |
| Other operating charges | 640/8 | €986 | €1,221 | +€235 | +23.9% |
| Gross operating margin | 9900 | €25,776 | €12,668 | -€13,108 | -50.9% |
| Operating profit (loss) | 9901 | €904 | -€4,698 | -€5,602 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €209 | €234 | +€26 | +12.4% |
| Recurring financial charges | 65 | €209 | €234 | +€26 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €696 | -€4,932 | -€5,628 | |
| Income taxes | 67/77 | €181 | €210 | +€29 | +16.1% |
| Profit (loss) for the period | 9904 | €515 | -€5,142 | -€5,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €515 | -€5,142 | -€5,657 |
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 21 October 2026 via checked.be.