PRISMA COLOR: 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 COLOR
Largest movements
- Tangible fixed assets -€5,695
down €5,695 (-18.3%), from €31,181 to €25,487
of which Furniture and vehicles: -€4,611
- Cash +€5,585
up €5,585 (+206%), from €2,709 to €8,294
mainly Depreciation (+€7,553) and Debts after one year (+€3,991)
- Short-term financial debts -€4,806
no longer reported in 2025 (was €4,806)
- Debts after one year +€3,991
up €3,991 (+21.0%), from €18,980 to €22,971
of which Other amounts payable: +€6,632
- Trade debts +€913
up €913 (+27.8%), from €3,291 to €4,205
- Gross operating margin +€9,164
up €9,164 (+772%), from €1,187 to €10,350
- Depreciation -€2,678
down €2,678 (-26.2%), from €10,230 to €7,553
- Financial charges -€394
down €394 (-36.3%), from €1,086 to €691
- Taxes +€325
new in 2025: €325
- Other operating charges +€316
up €316 (+22.3%), from €1,420 to €1,737
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 | €55,914 | €55,752 | -€162 | -0.3% |
| Fixed assets | 21/28 | €33,668 | €28,273 | -€5,395 | -16.0% |
| Tangible fixed assets | 22/27 | €31,181 | €25,487 | -€5,695 | -18.3% |
| Plant, machinery and equipment | 23 | €1,767 | €2,468 | +€702 | +39.7% |
| Furniture and vehicles | 24 | €14,083 | €9,472 | -€4,611 | -32.7% |
| Other tangible fixed assets | 26 | €15,332 | €13,547 | -€1,785 | -11.6% |
| Financial fixed assets | 28 | €2,486 | €2,786 | +€300 | +12.1% |
| Current assets | 29/58 | €22,247 | €27,479 | +€5,232 | +23.5% |
| Stocks and contracts in progress | 3 | €16,600 | €16,200 | -€400 | -2.4% |
| Stocks | 30/36 | €16,600 | €16,200 | -€400 | -2.4% |
| Cash at bank and in hand | 54/58 | €2,709 | €8,294 | +€5,585 | +206% |
| Deferred charges and accrued income | 490/1 | €2,937 | €2,984 | +€47 | +1.6% |
| Total equity and liabilities | 10/49 | €55,914 | €55,752 | -€162 | -0.3% |
| Equity | 10/15 | €25,267 | €25,418 | +€151 | +0.6% |
| Contributions | 10/11 | €72,592 | €72,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,325 | -€47,174 | +€151 | +0.3% |
| Amounts payable | 17/49 | €30,648 | €30,334 | -€313 | -1.0% |
| Amounts payable after more than one year | 17 | €18,980 | €22,971 | +€3,991 | +21.0% |
| Financial debts | 170/4 | €9,608 | €6,966 | -€2,642 | -27.5% |
| Other amounts payable | 178/9 | €9,372 | €16,004 | +€6,632 | +70.8% |
| Amounts payable within one year | 42/48 | €11,668 | €7,364 | -€4,304 | -36.9% |
| Financial debts | 43 | €4,806 | - | -€4,806 | |
| Credit institutions | 430/8 | €4,806 | - | -€4,806 | |
| Trade debts | 44 | €3,291 | €4,205 | +€913 | +27.8% |
| Suppliers | 440/4 | €3,291 | €4,205 | +€913 | +27.8% |
| Advances received on contracts in progress | 46 | €1,200 | €1,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,370 | €1,959 | -€411 | -17.4% |
| Taxes | 450/3 | €2,370 | €1,959 | -€411 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,230 | €7,553 | -€2,678 | -26.2% |
| Other operating charges | 640/8 | €1,420 | €1,737 | +€316 | +22.3% |
| Gross operating margin | 9900 | €1,187 | €10,350 | +€9,164 | +772% |
| Operating profit (loss) | 9901 | -€10,464 | €1,061 | +€11,525 | |
| Financial income | 75/76B | €162 | €107 | -€55 | -34.2% |
| Recurring financial income | 75 | €162 | €107 | -€55 | -34.2% |
| Financial charges | 65/66B | €1,086 | €691 | -€394 | -36.3% |
| Recurring financial charges | 65 | €1,086 | €691 | -€394 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,387 | €477 | +€11,864 | |
| Income taxes | 67/77 | - | €325 | +€325 | |
| Profit (loss) for the period | 9904 | -€11,387 | €151 | +€11,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,387 | €151 | +€11,539 |
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.