PRISMA CONSTRUCT II: 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 CONSTRUCT II
Largest movements
- Receivables within one year +€112,982
up €112,982 (+527.1%), from €21,435 to €134,417
of which Trade receivables: +€115,884
- Deferred charges and accrued income +€8,381
up €8,381 (+23.9%), from €35,045 to €43,426
- Profit (loss) carried forward +€95,281
up €95,281, from -€90,872 to €4,409
- Tax, wage and social debts +€22,047
new in 2025: €22,047
- Accrued charges and deferred income +€4,333
up €4,333 (+15.1%), from €28,768 to €33,101
- Trade debts +€2,844
up €2,844 (+28.7%), from €9,894 to €12,738
- Gross operating margin +€92,029
up €92,029 (+865.2%), from €10,637 to €102,666
- Financial charges -€1,917
down €1,917 (-26.6%), from €7,216 to €5,299
- Taxes +€1,605
new in 2025: €1,605
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 | €144,045 | €268,700 | +€124,655 | +86.5% |
| Current assets | 29/58 | €144,045 | €268,700 | +€124,655 | +86.5% |
| Stocks and contracts in progress | 3 | €87,182 | €88,182 | +€1,000 | +1.1% |
| Contracts in progress | 37 | €87,182 | €88,182 | +€1,000 | +1.1% |
| Amounts receivable within one year | 40/41 | €21,435 | €134,417 | +€112,982 | +527.1% |
| Trade receivables | 40 | €12,422 | €128,306 | +€115,884 | +932.9% |
| Other amounts receivable | 41 | €9,013 | €6,111 | -€2,902 | -32.2% |
| Cash at bank and in hand | 54/58 | €383 | €2,675 | +€2,292 | +598.4% |
| Deferred charges and accrued income | 490/1 | €35,045 | €43,426 | +€8,381 | +23.9% |
| Total equity and liabilities | 10/49 | €144,045 | €268,700 | +€124,655 | +86.5% |
| Equity | 10/15 | -€72,272 | €23,009 | +€95,281 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€90,872 | €4,409 | +€95,281 | |
| Amounts payable | 17/49 | €216,317 | €245,691 | +€29,374 | +13.6% |
| Amounts payable within one year | 42/48 | €187,549 | €212,590 | +€25,041 | +13.4% |
| Trade debts | 44 | €9,894 | €12,738 | +€2,844 | +28.7% |
| Suppliers | 440/4 | €9,894 | €12,738 | +€2,844 | +28.7% |
| Taxes, remuneration and social security | 45 | - | €22,047 | +€22,047 | |
| Taxes | 450/3 | - | €22,047 | +€22,047 | |
| Other amounts payable | 47/48 | €177,655 | €177,805 | +€150 | +0.1% |
| Accrued charges and deferred income | 492/3 | €28,768 | €33,101 | +€4,333 | +15.1% |
| Other operating charges | 640/8 | €513 | €528 | +€15 | +2.9% |
| Gross operating margin | 9900 | €10,637 | €102,666 | +€92,029 | +865.2% |
| Operating profit (loss) | 9901 | €10,124 | €102,138 | +€92,014 | +908.9% |
| Financial income | 75/76B | €68 | €47 | -€21 | -30.9% |
| Recurring financial income | 75 | €68 | €47 | -€21 | -30.9% |
| Financial charges | 65/66B | €7,216 | €5,299 | -€1,917 | -26.6% |
| Recurring financial charges | 65 | €7,216 | €5,299 | -€1,917 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €2,976 | €96,886 | +€93,910 | +3155.6% |
| Income taxes | 67/77 | - | €1,605 | +€1,605 | |
| Profit (loss) for the period | 9904 | €2,976 | €95,281 | +€92,305 | +3101.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,976 | €95,281 | +€92,305 | +3101.6% |
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 28 September 2026 via checked.be.