PRISMA OIL: 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.
What changed
PRISMA OIL
NACE 46.810, Wholesale of solid, liquid and gaseous fuels and related products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€23,834
2024 · €43,893-€20,059
Equity
€2.1m
2024 · €2.0m+€23,834
Cash
€19,307
2024 · €41,969-€22,661
Balance sheet total
€2.8m
2024 · €2.8m+€36,784
Largest movements
Assets
- Current investments +€118,342
new in 2025: €118,342
- Receivables within one year -€98,544
down €98,544 (-3.6%), from €2.7m to €2.6m
of which Trade receivables: -€93,940
- Tangible fixed assets +€38,432
up €38,432 (+12,917%), from €298 to €38,729
of which Furniture and vehicles: +€38,729
Equity and liabilities
- Trade debts +€31,443
up €31,443 (+5.0%), from €631,453 to €662,896
Income statement
- Write-downs +€27,518
new in 2025: €27,518
- Gross operating margin -€15,107
down €15,107 (-12.4%), from €122,268 to €107,161
- Taxes -€9,229
down €9,229 (-40.0%), from €23,070 to €13,841
- Depreciation +€9,072
up €9,072 (+7,624%), from €119 to €9,191
- Provisions -€8,314
no longer reported in 2025 (was €8,314)
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.
Result 2024
€43,893
Gross operating margin
-€15,107
Staff costs
+€8,309
Depreciation
-€9,072
Write-downs
-€27,518
Provisions
+€8,314
Other operating charges
+€1,598
Financial income
-€3,401
Financial charges
+€7,590
Taxes
+€9,229
Result 2025
€23,834
raises the resultlowers the result
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.
From operations
+€143,304
Investment
-€165,965
Financing
€0
Cash 2024
€41,969
From operations (derived)
+€143,304
Net result for the year
+€23,834
Depreciation
+€9,191
Receivables within one year
+€98,544
Deferred charges and accrued income
-€1,216
Trade debts
+€31,443
Tax, wage and social debts
-€15,021
Other debts
-€4,972
Accrued charges and deferred income
+€1,500
Investment (derived)
-€165,965
Investment in fixed assets (net)
-€47,623
Current investments
-€118,342
Cash 2025
€19,307
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,768,237 | €2,805,021 | +€36,784 | +1.3% |
| Fixed assets | 21/28 | €298 | €38,729 | +€38,432 | +12,917% |
| Tangible fixed assets | 22/27 | €298 | €38,729 | +€38,432 | +12,917% |
| Plant, machinery and equipment | 23 | €298 | - | -€298 | |
| Furniture and vehicles | 24 | - | €38,729 | +€38,729 | |
| Current assets | 29/58 | €2,767,939 | €2,766,292 | -€1,647 | -0.1% |
| Amounts receivable within one year | 40/41 | €2,725,969 | €2,627,425 | -€98,544 | -3.6% |
| Trade receivables | 40 | €1,973,785 | €1,879,845 | -€93,940 | -4.8% |
| Other amounts receivable | 41 | €752,184 | €747,580 | -€4,604 | -0.6% |
| Current investments | 50/53 | - | €118,342 | +€118,342 | |
| Cash at bank and in hand | 54/58 | €41,969 | €19,307 | -€22,661 | -54.0% |
| Deferred charges and accrued income | 490/1 | €1 | €1,218 | +€1,216 | +100,520% |
| Total equity and liabilities | 10/49 | €2,768,237 | €2,805,021 | +€36,784 | +1.3% |
| Equity | 10/15 | €2,028,431 | €2,052,265 | +€23,834 | +1.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €979,161 | €1,002,995 | +€23,834 | +2.4% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €954,161 | €977,995 | +€23,834 | +2.5% |
| Profit (loss) carried forward | 14 | €799,270 | €799,270 | = | 0.0% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €719,806 | €732,756 | +€12,950 | +1.8% |
| Amounts payable within one year | 42/48 | €719,806 | €731,256 | +€11,450 | +1.6% |
| Trade debts | 44 | €631,453 | €662,896 | +€31,443 | +5.0% |
| Suppliers | 440/4 | €631,453 | €662,896 | +€31,443 | +5.0% |
| Taxes, remuneration and social security | 45 | €22,012 | €6,991 | -€15,021 | -68.2% |
| Taxes | 450/3 | €22,012 | €6,991 | -€15,021 | -68.2% |
| Other amounts payable | 47/48 | €66,341 | €61,369 | -€4,972 | -7.5% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €8,309 | - | -€8,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €9,191 | +€9,072 | +7,624% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €27,518 | +€27,518 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,314 | - | -€8,314 | |
| Other operating charges | 640/8 | €3,696 | €2,098 | -€1,598 | -43.2% |
| Gross operating margin | 9900 | €122,268 | €107,161 | -€15,107 | -12.4% |
| Operating profit (loss) | 9901 | €101,830 | €68,353 | -€33,478 | -32.9% |
| Financial income | 75/76B | €3,401 | - | -€3,401 | |
| Recurring financial income | 75 | €3,401 | - | -€3,401 | |
| Financial charges | 65/66B | €38,268 | €30,678 | -€7,590 | -19.8% |
| Recurring financial charges | 65 | €38,268 | €30,678 | -€7,590 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €66,963 | €37,675 | -€29,288 | -43.7% |
| Income taxes | 67/77 | €23,070 | €13,841 | -€9,229 | -40.0% |
| Profit (loss) for the period | 9904 | €43,893 | €23,834 | -€20,059 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,893 | €23,834 | -€20,059 | -45.7% |
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 19 October 2026 via checked.be.