Prisma Law: 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 Law
Largest movements
- Cash -€30,536
down €30,536 (-7.2%), from €425,039 to €394,504
mainly Other debts (-€107,926) and Debts after one year (-€37,191)
- Tangible fixed assets -€13,155
down €13,155 (-3.9%), from €334,471 to €321,316
of which Furniture and vehicles: -€10,618
- Receivables within one year +€11,045
up €11,045 (+14.1%), from €78,565 to €89,610
of which Other amounts receivable: +€21,921
- Reserves +€111,031
up €111,031 (+20.9%), from €530,770 to €641,801
- Other debts -€107,926
down €107,926 (-87.7%), from €123,128 to €15,202
- Debts after one year -€37,191
down €37,191 (-85.6%), from €43,441 to €6,250
- Trade debts +€16,053
up €16,053 (+119%), from €13,457 to €29,510
- Tax, wage and social debts -€15,530
down €15,530 (-22.9%), from €67,751 to €52,221
of which Taxes: -€18,152
- Gross operating margin +€44,935
up €44,935 (+11.1%), from €403,999 to €448,933
- Staff costs +€40,653
up €40,653 (+25.9%), from €156,721 to €197,373
- Other operating charges +€15,289
up €15,289 (+1,094%), from €1,397 to €16,686
- Taxes +€7,282
up €7,282 (+13.5%), from €54,114 to €61,396
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 | €844,169 | €810,155 | -€34,014 | -4.0% |
| Fixed assets | 21/28 | €334,471 | €321,316 | -€13,155 | -3.9% |
| Tangible fixed assets | 22/27 | €334,471 | €321,316 | -€13,155 | -3.9% |
| Land and buildings | 22 | €317,194 | €314,658 | -€2,536 | -0.8% |
| Furniture and vehicles | 24 | €17,277 | €6,659 | -€10,618 | -61.5% |
| Current assets | 29/58 | €509,698 | €488,839 | -€20,859 | -4.1% |
| Amounts receivable within one year | 40/41 | €78,565 | €89,610 | +€11,045 | +14.1% |
| Trade receivables | 40 | €78,565 | €67,689 | -€10,876 | -13.8% |
| Other amounts receivable | 41 | - | €21,921 | +€21,921 | |
| Cash at bank and in hand | 54/58 | €425,039 | €394,504 | -€30,536 | -7.2% |
| Deferred charges and accrued income | 490/1 | €6,093 | €4,725 | -€1,368 | -22.5% |
| Total equity and liabilities | 10/49 | €844,169 | €810,155 | -€34,014 | -4.0% |
| Equity | 10/15 | €556,587 | €667,642 | +€111,055 | +20.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €530,770 | €641,801 | +€111,031 | +20.9% |
| Distributable reserves | 133 | €530,770 | €641,801 | +€111,031 | +20.9% |
| Profit (loss) carried forward | 14 | €817 | €841 | +€24 | +2.9% |
| Amounts payable | 17/49 | €287,581 | €142,513 | -€145,068 | -50.4% |
| Amounts payable after more than one year | 17 | €43,441 | €6,250 | -€37,191 | -85.6% |
| Financial debts | 170/4 | €43,441 | €6,250 | -€37,191 | -85.6% |
| Amounts payable within one year | 42/48 | €241,003 | €134,124 | -€106,878 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €36,667 | €37,191 | +€525 | +1.4% |
| Trade debts | 44 | €13,457 | €29,510 | +€16,053 | +119% |
| Suppliers | 440/4 | €13,457 | €29,510 | +€16,053 | +119% |
| Taxes, remuneration and social security | 45 | €67,751 | €52,221 | -€15,530 | -22.9% |
| Taxes | 450/3 | €47,275 | €29,123 | -€18,152 | -38.4% |
| Remuneration and social security | 454/9 | €20,476 | €23,098 | +€2,622 | +12.8% |
| Other amounts payable | 47/48 | €123,128 | €15,202 | -€107,926 | -87.7% |
| Accrued charges and deferred income | 492/3 | €3,137 | €2,139 | -€998 | -31.8% |
| Non-recurring operating income | 76A | €4,500 | €3,383 | -€1,117 | -24.8% |
| Remuneration, social security and pensions | 62 | €156,721 | €197,373 | +€40,653 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,046 | €25,135 | +€89 | +0.4% |
| Other operating charges | 640/8 | €1,397 | €16,686 | +€15,289 | +1,094% |
| Non-recurring operating charges | 66A | €1,930 | - | -€1,930 | |
| Gross operating margin | 9900 | €403,999 | €448,933 | +€44,935 | +11.1% |
| Operating profit (loss) | 9901 | €218,905 | €209,739 | -€9,166 | -4.2% |
| Financial income | 75/76B | €2,177 | €1,441 | -€736 | -33.8% |
| Recurring financial income | 75 | €2,177 | €1,441 | -€736 | -33.8% |
| Financial charges | 65/66B | €13,984 | €14,361 | +€376 | +2.7% |
| Recurring financial charges | 65 | €13,984 | €14,361 | +€376 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €207,098 | €196,820 | -€10,279 | -5.0% |
| Income taxes | 67/77 | €54,114 | €61,396 | +€7,282 | +13.5% |
| Profit (loss) for the period | 9904 | €152,984 | €135,424 | -€17,560 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €152,984 | €135,424 | -€17,560 | -11.5% |
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 23 October 2026 via checked.be.