PRISMA OIL SERVICES: 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 OIL SERVICES
Largest movements
- Cash -€313,900
down €313,900 (-54.6%), from €574,543 to €260,643
mainly Trade debts (-€288,404) and Receivables within one year (-€99,592)
- Receivables within one year +€99,592
up €99,592 (+25.5%), from €391,137 to €490,729
of which Trade receivables: +€97,692
- Current investments -€62,587
down €62,587 (-30.8%), from €203,408 to €140,821
- Trade debts -€288,404
down €288,404 (-33.0%), from €874,298 to €585,894
- Reserves +€24,478
up €24,478 (+7.3%), from €333,088 to €357,566
- Tax, wage and social debts -€13,210
down €13,210 (-40.1%), from €32,964 to €19,754
of which Taxes: -€19,332
- Gross operating margin +€23,311
up €23,311 (+27.4%), from €85,125 to €108,436
- Staff costs +€14,200
up €14,200 (+26.3%), from €53,982 to €68,182
- Taxes +€4,064
up €4,064 (+43.4%), from €9,358 to €13,422
- Other operating charges -€3,077
down €3,077 (-70.3%), from €4,376 to €1,299
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 | €1,310,159 | €1,033,023 | -€277,136 | -21.2% |
| Fixed assets | 21/28 | €139,406 | €140,188 | +€782 | +0.6% |
| Tangible fixed assets | 22/27 | €788 | €1,570 | +€782 | +99.2% |
| Plant, machinery and equipment | 23 | €788 | €1,570 | +€782 | +99.2% |
| Financial fixed assets | 28 | €138,618 | €138,618 | = | 0.0% |
| Current assets | 29/58 | €1,170,753 | €892,835 | -€277,918 | -23.7% |
| Amounts receivable within one year | 40/41 | €391,137 | €490,729 | +€99,592 | +25.5% |
| Trade receivables | 40 | €388,325 | €486,017 | +€97,692 | +25.2% |
| Other amounts receivable | 41 | €2,812 | €4,712 | +€1,900 | +67.6% |
| Current investments | 50/53 | €203,408 | €140,821 | -€62,587 | -30.8% |
| Cash at bank and in hand | 54/58 | €574,543 | €260,643 | -€313,900 | -54.6% |
| Deferred charges and accrued income | 490/1 | €1,665 | €642 | -€1,023 | -61.4% |
| Total equity and liabilities | 10/49 | €1,310,159 | €1,033,023 | -€277,136 | -21.2% |
| Equity | 10/15 | €379,568 | €404,046 | +€24,478 | +6.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €333,088 | €357,566 | +€24,478 | +7.3% |
| Distributable reserves | 133 | €333,088 | €357,566 | +€24,478 | +7.3% |
| Profit (loss) carried forward | 14 | €32,220 | €32,220 | = | 0.0% |
| Amounts payable | 17/49 | €930,591 | €628,977 | -€301,614 | -32.4% |
| Amounts payable within one year | 42/48 | €930,591 | €628,977 | -€301,614 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €23,329 | €23,329 | = | 0.0% |
| Trade debts | 44 | €874,298 | €585,894 | -€288,404 | -33.0% |
| Suppliers | 440/4 | €874,298 | €585,894 | -€288,404 | -33.0% |
| Taxes, remuneration and social security | 45 | €32,964 | €19,754 | -€13,210 | -40.1% |
| Taxes | 450/3 | €25,280 | €5,948 | -€19,332 | -76.5% |
| Remuneration and social security | 454/9 | €7,684 | €13,806 | +€6,122 | +79.7% |
| Remuneration, social security and pensions | 62 | €53,982 | €68,182 | +€14,200 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €391 | €380 | -€11 | -2.8% |
| Other operating charges | 640/8 | €4,376 | €1,299 | -€3,077 | -70.3% |
| Gross operating margin | 9900 | €85,125 | €108,436 | +€23,311 | +27.4% |
| Operating profit (loss) | 9901 | €26,376 | €38,575 | +€12,199 | +46.3% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €1,219 | €674 | -€545 | -44.7% |
| Recurring financial charges | 65 | €1,219 | €674 | -€545 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €25,182 | €37,901 | +€12,719 | +50.5% |
| Income taxes | 67/77 | €9,358 | €13,422 | +€4,064 | +43.4% |
| Profit (loss) for the period | 9904 | €15,824 | €24,479 | +€8,655 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,824 | €24,479 | +€8,655 | +54.7% |
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 12 October 2026 via checked.be.