Prisma Invest: 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 Invest
Largest movements
- Cash +€76,992
up €76,992 (+127%), from €60,658 to €137,650
mainly Net result for the year (+€90,981) and Trade debts (+€43,526)
- Receivables within one year -€36,450
down €36,450 (-48.9%), from €74,588 to €38,137
of which Other amounts receivable: -€47,370
- Tangible fixed assets -€21,922
down €21,922 (-3.1%), from €710,257 to €688,335
of which Land and buildings: -€19,520
- Debts after one year -€49,422
down €49,422 (-22.7%), from €217,494 to €168,072
- Trade debts +€43,526
up €43,526 (+6,498%), from €670 to €44,196
- Reserves +€15,927
up €15,927 (+3.3%), from €483,964 to €499,891
- Other debts +€12,713
up €12,713 (+21.7%), from €58,588 to €71,302
- Gross operating margin -€36,537
down €36,537 (-18.5%), from €197,495 to €160,957
- Taxes -€9,902
down €9,902 (-21.2%), from €46,815 to €36,913
- Other operating charges -€4,154
down €4,154 (-63.6%), from €6,535 to €2,381
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 | €845,503 | €865,577 | +€20,074 | +2.4% |
| Fixed assets | 21/28 | €710,257 | €688,335 | -€21,922 | -3.1% |
| Tangible fixed assets | 22/27 | €710,257 | €688,335 | -€21,922 | -3.1% |
| Land and buildings | 22 | €704,079 | €684,559 | -€19,520 | -2.8% |
| Plant, machinery and equipment | 23 | €1,125 | €455 | -€670 | -59.6% |
| Furniture and vehicles | 24 | €5,053 | €3,321 | -€1,732 | -34.3% |
| Current assets | 29/58 | €135,246 | €177,241 | +€41,996 | +31.1% |
| Amounts receivable within one year | 40/41 | €74,588 | €38,137 | -€36,450 | -48.9% |
| Trade receivables | 40 | €26,640 | €37,560 | +€10,920 | +41.0% |
| Other amounts receivable | 41 | €47,948 | €577 | -€47,370 | -98.8% |
| Cash at bank and in hand | 54/58 | €60,658 | €137,650 | +€76,992 | +127% |
| Deferred charges and accrued income | 490/1 | €0 | €1,454 | +€1,454 | |
| Total equity and liabilities | 10/49 | €845,503 | €865,577 | +€20,074 | +2.4% |
| Equity | 10/15 | €502,556 | €518,483 | +€15,927 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €483,964 | €499,891 | +€15,927 | +3.3% |
| Distributable reserves | 133 | €483,964 | €499,891 | +€15,927 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €342,947 | €347,093 | +€4,147 | +1.2% |
| Amounts payable after more than one year | 17 | €217,494 | €168,072 | -€49,422 | -22.7% |
| Financial debts | 170/4 | €217,494 | €168,072 | -€49,422 | -22.7% |
| Amounts payable within one year | 42/48 | €125,453 | €179,021 | +€53,569 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €48,866 | €49,422 | +€556 | +1.1% |
| Trade debts | 44 | €670 | €44,196 | +€43,526 | +6,498% |
| Suppliers | 440/4 | €670 | €44,196 | +€43,526 | +6,498% |
| Taxes, remuneration and social security | 45 | €17,328 | €14,101 | -€3,227 | -18.6% |
| Taxes | 450/3 | €17,328 | €14,101 | -€3,227 | -18.6% |
| Other amounts payable | 47/48 | €58,588 | €71,302 | +€12,713 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,692 | €27,897 | -€794 | -2.8% |
| Other operating charges | 640/8 | €6,535 | €2,381 | -€4,154 | -63.6% |
| Gross operating margin | 9900 | €197,495 | €160,957 | -€36,537 | -18.5% |
| Operating profit (loss) | 9901 | €162,268 | €130,679 | -€31,589 | -19.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,856 | €2,785 | -€1,071 | -27.8% |
| Recurring financial charges | 65 | €3,856 | €2,785 | -€1,071 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €158,412 | €127,894 | -€30,518 | -19.3% |
| Income taxes | 67/77 | €46,815 | €36,913 | -€9,902 | -21.2% |
| Profit (loss) for the period | 9904 | €111,596 | €90,981 | -€20,615 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,596 | €90,981 | -€20,615 | -18.5% |
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 24 October 2026 via checked.be.