PRISMA ARCHITECTEN: what changed
PRISMA ARCHITECTEN
Largest movements
- Cash -€77,140
down €77,140 (-33.1%), from €232,786 to €155,646
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€87,941)
- Receivables within one year -€29,966
down €29,966 (-8.7%), from €345,890 to €315,924
of which Trade receivables: -€29,921
- Deferred charges and accrued income +€10,698
up €10,698 (+23.0%), from €46,605 to €57,302
- Tangible fixed assets +€10,600
up €10,600 (+5.0%), from €213,910 to €224,510
of which Land and buildings: +€74,151
- Reserves -€55,500
down €55,500 (-14.3%), from €388,647 to €333,147
of which Distributable reserves: -€55,500
- Tax, wage and social debts -€39,147
down €39,147 (-25.0%), from €156,670 to €117,523
of which Taxes: -€39,842
- Other debts +€29,039
up €29,039 (+64.8%), from €44,839 to €73,878
- Trade debts -€12,901
down €12,901 (-8.2%), from €156,862 to €143,961
- Current portion of long-term debt -€11,164
down €11,164 (-15.3%), from €72,947 to €61,783
- Turnover -€1.5m
no longer reported in 2025 (was €1.5m)
- Purchases and services -€809,968
no longer reported in 2025 (was €809,968)
- Gross operating margin +€121,077
up €121,077 (+16.4%), from €736,750 to €857,828
- Staff costs +€79,479
up €79,479 (+12.9%), from €616,665 to €696,144
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €974,314 | €888,505 | -€85,808 | -8.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €214,411 | €225,011 | +€10,600 | +4.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €213,910 | €224,510 | +€10,600 | +5.0% |
| Land and buildings | 22 | €20,504 | €94,655 | +€74,151 | +362% |
| Plant, machinery and equipment | 23 | €2,840 | €5,766 | +€2,926 | +103% |
| Furniture and vehicles | 24 | €190,566 | €124,089 | -€66,477 | -34.9% |
| Financial fixed assets | 28 | €502 | €502 | = | 0.0% |
| Current assets | 29/58 | €759,902 | €663,494 | -€96,408 | -12.7% |
| Amounts receivable within one year | 40/41 | €345,890 | €315,924 | -€29,966 | -8.7% |
| Trade receivables | 40 | €340,914 | €310,993 | -€29,921 | -8.8% |
| Other amounts receivable | 41 | €4,976 | €4,931 | -€45 | -0.9% |
| Current investments | 50/53 | €134,622 | €134,622 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €232,786 | €155,646 | -€77,140 | -33.1% |
| Deferred charges and accrued income | 490/1 | €46,605 | €57,302 | +€10,698 | +23.0% |
| Total equity and liabilities | 10/49 | €974,314 | €888,505 | -€85,808 | -8.8% |
| Equity | 10/15 | €414,819 | €359,528 | -€55,290 | -13.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €388,647 | €333,147 | -€55,500 | -14.3% |
| Tax-exempt reserves | 132 | €9,435 | €9,435 | = | 0.0% |
| Distributable reserves | 133 | €379,212 | €323,712 | -€55,500 | -14.6% |
| Profit (loss) carried forward | 14 | €7,622 | €7,831 | +€210 | +2.8% |
| Amounts payable | 17/49 | €559,495 | €528,977 | -€30,518 | -5.5% |
| Amounts payable after more than one year | 17 | €128,177 | €131,832 | +€3,655 | +2.9% |
| Financial debts | 170/4 | €128,177 | €131,832 | +€3,655 | +2.9% |
| Amounts payable within one year | 42/48 | €431,318 | €397,145 | -€34,173 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €72,947 | €61,783 | -€11,164 | -15.3% |
| Trade debts | 44 | €156,862 | €143,961 | -€12,901 | -8.2% |
| Suppliers | 440/4 | €156,862 | €143,961 | -€12,901 | -8.2% |
| Taxes, remuneration and social security | 45 | €156,670 | €117,523 | -€39,147 | -25.0% |
| Taxes | 450/3 | €89,293 | €49,451 | -€39,842 | -44.6% |
| Remuneration and social security | 454/9 | €67,377 | €68,072 | +€695 | +1.0% |
| Other amounts payable | 47/48 | €44,839 | €73,878 | +€29,039 | +64.8% |
| Turnover | 70 | €1,490,128 | - | -€1.5m | |
| Non-recurring operating income | 76A | €15,661 | €10,701 | -€4,960 | -31.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €809,968 | - | -€809,968 | |
| Remuneration, social security and pensions | 62 | €616,665 | €696,144 | +€79,479 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,440 | €77,341 | +€7,901 | +11.4% |
| Other operating charges | 640/8 | €3,234 | €2,753 | -€480 | -14.9% |
| Non-recurring operating charges | 66A | - | €10,242 | +€10,242 | |
| Gross operating margin | 9900 | €736,750 | €857,828 | +€121,077 | +16.4% |
| Operating profit (loss) | 9901 | €47,412 | €71,347 | +€23,936 | +50.5% |
| Financial income | 75/76B | €6,260 | €11,197 | +€4,937 | +78.9% |
| Recurring financial income | 75 | €2,663 | €3,197 | +€534 | +20.1% |
| Non-recurring financial income | 76B | €3,598 | €8,000 | +€4,402 | +122% |
| Financial charges | 65/66B | €14,151 | €8,907 | -€5,243 | -37.1% |
| Recurring financial charges | 65 | €14,151 | €8,907 | -€5,243 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €39,522 | €73,637 | +€34,116 | +86.3% |
| Income taxes | 67/77 | €16,051 | €28,928 | +€12,877 | +80.2% |
| Profit (loss) for the period | 9904 | €23,471 | €44,710 | +€21,239 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,471 | €44,710 | +€21,239 | +90.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.