Prisma IB: 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 IB
Largest movements
- Receivables after one year -€116,856
down €116,856 (-7.5%), from €1.6m to €1.4m
- Cash +€52,807
up €52,807 (+372%), from €14,195 to €67,002
mainly Receivables after one year (+€116,856) and Receivables within one year (+€21,358)
- Receivables within one year -€21,358
down €21,358 (-10.8%), from €197,679 to €176,320
- Debts after one year -€95,455
down €95,455 (-9.8%), from €974,603 to €879,148
- Other operating charges +€18,398
up €18,398 (+1,575%), from €1,168 to €19,567
- Taxes -€6,047
down €6,047 (-89.6%), from €6,749 to €703
- Financial income -€4,124
down €4,124 (-6.3%), from €65,274 to €61,150
- Gross operating margin +€987
up €987 (+20.1%), from -€4,905 to -€3,918
- Financial charges +€589
up €589 (+1.7%), from €34,438 to €35,027
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 | €1,771,846 | €1,686,438 | -€85,408 | -4.8% |
| Current assets | 29/58 | €1,771,846 | €1,686,438 | -€85,408 | -4.8% |
| Amounts receivable after more than one year | 29 | €1,559,972 | €1,443,116 | -€116,856 | -7.5% |
| Trade receivables | 290 | €1,559,972 | €1,443,116 | -€116,856 | -7.5% |
| Amounts receivable within one year | 40/41 | €197,679 | €176,320 | -€21,358 | -10.8% |
| Trade receivables | 40 | €197,679 | €176,320 | -€21,358 | -10.8% |
| Cash at bank and in hand | 54/58 | €14,195 | €67,002 | +€52,807 | +372% |
| Total equity and liabilities | 10/49 | €1,771,846 | €1,686,438 | -€85,408 | -4.8% |
| Equity | 10/15 | €91,090 | €93,026 | +€1,936 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,990 | €72,926 | +€1,936 | +2.7% |
| Amounts payable | 17/49 | €1,680,756 | €1,593,413 | -€87,344 | -5.2% |
| Amounts payable after more than one year | 17 | €974,603 | €879,148 | -€95,455 | -9.8% |
| Financial debts | 170/4 | €974,603 | €879,148 | -€95,455 | -9.8% |
| Amounts payable within one year | 42/48 | €634,763 | €627,575 | -€7,188 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €106,551 | €101,898 | -€4,653 | -4.4% |
| Trade debts | 44 | €2,342 | €598 | -€1,744 | -74.5% |
| Suppliers | 440/4 | €2,342 | €598 | -€1,744 | -74.5% |
| Taxes, remuneration and social security | 45 | €15,871 | €15,079 | -€791 | -5.0% |
| Taxes | 450/3 | €15,871 | €15,079 | -€791 | -5.0% |
| Other amounts payable | 47/48 | €510,000 | €510,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €71,390 | €86,690 | +€15,300 | +21.4% |
| Other operating charges | 640/8 | €1,168 | €19,567 | +€18,398 | +1,575% |
| Gross operating margin | 9900 | -€4,905 | -€3,918 | +€987 | +20.1% |
| Operating profit (loss) | 9901 | -€6,073 | -€23,484 | -€17,411 | -287% |
| Financial income | 75/76B | €65,274 | €61,150 | -€4,124 | -6.3% |
| Recurring financial income | 75 | €65,274 | €61,150 | -€4,124 | -6.3% |
| Financial charges | 65/66B | €34,438 | €35,027 | +€589 | +1.7% |
| Recurring financial charges | 65 | €34,438 | €35,027 | +€589 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €24,763 | €2,639 | -€22,125 | -89.3% |
| Income taxes | 67/77 | €6,749 | €703 | -€6,047 | -89.6% |
| Profit (loss) for the period | 9904 | €18,014 | €1,936 | -€16,078 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,014 | €1,936 | -€16,078 | -89.3% |
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 18 October 2026 via checked.be.