prisma project: 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 project
Largest movements
- Stocks and contracts -€300,000
no longer reported in 2025 (was €300,000)
- Deferred charges and accrued income +€226,898
up €226,898 (+45.8%), from €495,934 to €722,832
- Receivables within one year -€28,302
down €28,302 (-5.1%), from €550,386 to €522,084
of which Trade receivables: -€132,838
- Tangible fixed assets -€19,947
down €19,947 (-18.6%), from €107,251 to €87,304
- Trade debts -€107,536
down €107,536 (-70.7%), from €152,127 to €44,591
- Other debts -€31,132
down €31,132 (-11.5%), from €271,056 to €239,924
- Debts after one year -€19,226
down €19,226 (-26.7%), from €72,120 to €52,894
- Profit (loss) carried forward +€17,471
up €17,471 (+4.4%), from €394,232 to €411,703
- Gross operating margin +€112,864
up €112,864 (+27.9%), from €404,622 to €517,486
- Financial income -€94,807
down €94,807 (-90.6%), from €104,697 to €9,890
of which Financial income: -€79,421
- Staff costs +€56,450
up €56,450 (+14.2%), from €397,958 to €454,408
- Taxes -€25,509
down €25,509 (-73.5%), from €34,707 to €9,198
- Depreciation +€11,827
up €11,827 (+74.7%), from €15,830 to €27,657
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 | €1,468,130 | €1,341,136 | -€126,994 | -8.7% |
| Fixed assets | 21/28 | €107,251 | €87,304 | -€19,947 | -18.6% |
| Tangible fixed assets | 22/27 | €107,251 | €87,304 | -€19,947 | -18.6% |
| Furniture and vehicles | 24 | €107,251 | €87,304 | -€19,947 | -18.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,360,879 | €1,253,832 | -€107,047 | -7.9% |
| Stocks and contracts in progress | 3 | €300,000 | - | -€300,000 | |
| Stocks | 30/36 | €300,000 | - | -€300,000 | |
| Amounts receivable within one year | 40/41 | €550,386 | €522,084 | -€28,302 | -5.1% |
| Trade receivables | 40 | €211,339 | €78,501 | -€132,838 | -62.9% |
| Other amounts receivable | 41 | €339,047 | €443,583 | +€104,536 | +30.8% |
| Cash at bank and in hand | 54/58 | €14,559 | €8,916 | -€5,643 | -38.8% |
| Deferred charges and accrued income | 490/1 | €495,934 | €722,832 | +€226,898 | +45.8% |
| Total equity and liabilities | 10/49 | €1,468,130 | €1,341,136 | -€126,994 | -8.7% |
| Equity | 10/15 | €748,974 | €766,445 | +€17,471 | +2.3% |
| Contributions | 10/11 | €274,789 | €274,789 | = | 0.0% |
| Capital | 10 | €274,789 | - | -€274,789 | |
| Issued capital | 100 | €274,789 | - | -€274,789 | |
| Reserves | 13 | €79,953 | €79,953 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,803 | €16,803 | = | 0.0% |
| Legal reserve | 130 | €16,803 | - | -€16,803 | |
| Reserves not available under the articles | 1311 | - | €16,803 | +€16,803 | |
| Tax-exempt reserves | 132 | €63,150 | €56,601 | -€6,549 | -10.4% |
| Distributable reserves | 133 | - | €6,549 | +€6,549 | |
| Profit (loss) carried forward | 14 | €394,232 | €411,703 | +€17,471 | +4.4% |
| Amounts payable | 17/49 | €719,156 | €574,691 | -€144,465 | -20.1% |
| Amounts payable after more than one year | 17 | €72,120 | €52,894 | -€19,226 | -26.7% |
| Financial debts | 170/4 | €72,120 | €52,894 | -€19,226 | -26.7% |
| Amounts payable within one year | 42/48 | €548,702 | €422,668 | -€126,034 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €18,447 | €19,226 | +€779 | +4.2% |
| Trade debts | 44 | €152,127 | €44,591 | -€107,536 | -70.7% |
| Suppliers | 440/4 | €152,127 | €44,591 | -€107,536 | -70.7% |
| Taxes, remuneration and social security | 45 | €107,072 | €118,927 | +€11,855 | +11.1% |
| Taxes | 450/3 | €59,900 | €58,728 | -€1,172 | -2.0% |
| Remuneration and social security | 454/9 | €47,172 | €60,199 | +€13,027 | +27.6% |
| Other amounts payable | 47/48 | €271,056 | €239,924 | -€31,132 | -11.5% |
| Accrued charges and deferred income | 492/3 | €98,334 | €99,129 | +€795 | +0.8% |
| Remuneration, social security and pensions | 62 | €397,958 | €454,408 | +€56,450 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,830 | €27,657 | +€11,827 | +74.7% |
| Other operating charges | 640/8 | €2,663 | €2,464 | -€199 | -7.5% |
| Gross operating margin | 9900 | €404,622 | €517,486 | +€112,864 | +27.9% |
| Operating profit (loss) | 9901 | -€11,829 | €32,957 | +€44,786 | |
| Financial income | 75/76B | €104,697 | €9,890 | -€94,807 | -90.6% |
| Recurring financial income | 75 | €89,311 | €9,890 | -€79,421 | -88.9% |
| Non-recurring financial income | 76B | €15,386 | - | -€15,386 | |
| Financial charges | 65/66B | €14,144 | €16,178 | +€2,034 | +14.4% |
| Recurring financial charges | 65 | €14,144 | €16,178 | +€2,034 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €78,724 | €26,669 | -€52,055 | -66.1% |
| Income taxes | 67/77 | €34,707 | €9,198 | -€25,509 | -73.5% |
| Profit (loss) for the period | 9904 | €44,017 | €17,471 | -€26,546 | -60.3% |
| Transfer from tax-exempt reserves | 789 | - | €6,549 | +€6,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,017 | €24,020 | -€19,997 | -45.4% |
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 30 October 2026 via checked.be.