Prisma Consulting: 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 Consulting
Largest movements
- Financial fixed assets -€103,200
down €103,200 (-60.0%), from €171,999 to €68,799
- Receivables within one year -€53,872
down €53,872 (-44.5%), from €121,005 to €67,134
of which Other amounts receivable: -€107,872
- Cash -€4,459
down €4,459 (-72.6%), from €6,146 to €1,687
mainly Other debts (-€212,803)
- Other debts -€212,803
down €212,803 (-99.9%), from €213,000 to €197
- Accrued charges and deferred income +€30,800
up €30,800 (+160.0%), from €19,250 to €50,050
- Trade debts +€14,240
up €14,240 (+22.6%), from €63,053 to €77,294
- Profit (loss) carried forward +€6,231
up €6,231, from -€153 to €6,079
- Gross operating margin +€87,539
up €87,539 (+61.5%), from -€142,258 to -€54,719
- Financial income -€83,599
down €83,599 (-57.7%), from €145,000 to €61,401
- Other operating charges -€2,436
down €2,436 (-85.9%), from €2,835 to €400
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 | €299,151 | €137,620 | -€161,531 | -54.0% |
| Fixed assets | 21/28 | €171,999 | €68,799 | -€103,200 | -60.0% |
| Financial fixed assets | 28 | €171,999 | €68,799 | -€103,200 | -60.0% |
| Current assets | 29/58 | €127,152 | €68,820 | -€58,331 | -45.9% |
| Amounts receivable within one year | 40/41 | €121,005 | €67,134 | -€53,872 | -44.5% |
| Trade receivables | 40 | - | €54,000 | +€54,000 | |
| Other amounts receivable | 41 | €121,005 | €13,134 | -€107,872 | -89.1% |
| Cash at bank and in hand | 54/58 | €6,146 | €1,687 | -€4,459 | -72.6% |
| Total equity and liabilities | 10/49 | €299,151 | €137,620 | -€161,531 | -54.0% |
| Equity | 10/15 | €3,847 | €10,079 | +€6,231 | +162.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153 | €6,079 | +€6,231 | |
| Amounts payable | 17/49 | €295,304 | €127,541 | -€167,763 | -56.8% |
| Amounts payable within one year | 42/48 | €276,054 | €77,491 | -€198,563 | -71.9% |
| Trade debts | 44 | €63,053 | €77,294 | +€14,240 | +22.6% |
| Suppliers | 440/4 | €63,053 | €77,294 | +€14,240 | +22.6% |
| Other amounts payable | 47/48 | €213,000 | €197 | -€212,803 | -99.9% |
| Accrued charges and deferred income | 492/3 | €19,250 | €50,050 | +€30,800 | +160.0% |
| Other operating charges | 640/8 | €2,835 | €400 | -€2,436 | -85.9% |
| Gross operating margin | 9900 | -€142,258 | -€54,719 | +€87,539 | +61.5% |
| Operating profit (loss) | 9901 | -€145,093 | -€55,118 | +€89,975 | +62.0% |
| Financial income | 75/76B | €145,000 | €61,401 | -€83,599 | -57.7% |
| Recurring financial income | 75 | €145,000 | €61,401 | -€83,599 | -57.7% |
| Financial charges | 65/66B | €60 | €51 | -€9 | -14.5% |
| Recurring financial charges | 65 | €60 | €51 | -€9 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€153 | €6,231 | +€6,384 | |
| Profit (loss) for the period | 9904 | -€153 | €6,231 | +€6,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€153 | €6,231 | +€6,384 |
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 8 October 2026 via checked.be.