PRISMA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€29,425
new in 2025: €29,425
of which Furniture and vehicles: +€27,825
- Receivables within one year +€10,904
up €10,904 (+242%), from €4,504 to €15,408
of which Trade receivables: +€10,890
- Cash +€2,680
up €2,680 (+9.7%), from €27,666 to €30,346
mainly Trade debts (+€31,422) and Net result for the year (+€13,742)
- Trade debts +€31,422
up €31,422 (+273,230%), from €12 to €31,433
- Reserves +€12,909
up €12,909 (+54.9%), from €23,496 to €36,405
- Tax, wage and social debts -€2,155
down €2,155 (-37.2%), from €5,797 to €3,642
- Other debts +€833
up €833 (+65.8%), from €1,265 to €2,098
- Gross operating margin -€2,894
down €2,894 (-11.3%), from €25,681 to €22,788
- Taxes -€1,140
down €1,140 (-14.4%), from €7,943 to €6,802
- Depreciation +€995
new in 2025: €995
- Other operating charges +€449
up €449 (+85.1%), from €528 to €977
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 | €32,170 | €75,179 | +€43,008 | +134% |
| Fixed assets | 21/28 | - | €29,425 | +€29,425 | |
| Tangible fixed assets | 22/27 | - | €29,425 | +€29,425 | |
| Plant, machinery and equipment | 23 | - | €1,600 | +€1,600 | |
| Furniture and vehicles | 24 | - | €27,825 | +€27,825 | |
| Current assets | 29/58 | €32,170 | €45,754 | +€13,584 | +42.2% |
| Amounts receivable within one year | 40/41 | €4,504 | €15,408 | +€10,904 | +242% |
| Trade receivables | 40 | - | €10,890 | +€10,890 | |
| Other amounts receivable | 41 | €4,504 | €4,518 | +€14 | +0.3% |
| Cash at bank and in hand | 54/58 | €27,666 | €30,346 | +€2,680 | +9.7% |
| Total equity and liabilities | 10/49 | €32,170 | €75,179 | +€43,008 | +134% |
| Equity | 10/15 | €25,096 | €38,005 | +€12,909 | +51.4% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Reserves | 13 | €23,496 | €36,405 | +€12,909 | +54.9% |
| Distributable reserves | 133 | €23,496 | €36,405 | +€12,909 | +54.9% |
| Amounts payable | 17/49 | €7,074 | €37,173 | +€30,099 | +425% |
| Amounts payable within one year | 42/48 | €7,074 | €37,173 | +€30,099 | +425% |
| Trade debts | 44 | €12 | €31,433 | +€31,422 | +273,230% |
| Suppliers | 440/4 | €12 | €31,433 | +€31,422 | +273,230% |
| Taxes, remuneration and social security | 45 | €5,797 | €3,642 | -€2,155 | -37.2% |
| Taxes | 450/3 | €5,797 | €3,642 | -€2,155 | -37.2% |
| Other amounts payable | 47/48 | €1,265 | €2,098 | +€833 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €995 | +€995 | |
| Other operating charges | 640/8 | €528 | €977 | +€449 | +85.1% |
| Gross operating margin | 9900 | €25,681 | €22,788 | -€2,894 | -11.3% |
| Operating profit (loss) | 9901 | €25,154 | €20,816 | -€4,338 | -17.2% |
| Financial charges | 65/66B | €191 | €272 | +€81 | +42.1% |
| Recurring financial charges | 65 | €191 | €272 | +€81 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €24,962 | €20,544 | -€4,418 | -17.7% |
| Income taxes | 67/77 | €7,943 | €6,802 | -€1,140 | -14.4% |
| Profit (loss) for the period | 9904 | €17,020 | €13,742 | -€3,278 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,020 | €13,742 | -€3,278 | -19.3% |
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 17 October 2026 via checked.be.