PRISMA SIGN: 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 SIGN
Largest movements
- Receivables within one year +€184,928
up €184,928 (+1,308%), from €14,143 to €199,070
of which Trade receivables: +€189,131
- Stocks and contracts -€170,309
down €170,309 (-95.3%), from €178,682 to €8,373
- Tangible fixed assets -€24,721
down €24,721 (-45.0%), from €54,878 to €30,157
of which Land and buildings: -€13,795
- Cash -€9,192
down €9,192 (-7.2%), from €127,405 to €118,212
mainly Receivables within one year (-€184,928) and Debts after one year (-€13,662)
- Debts after one year -€13,662
down €13,662 (-49.1%), from €27,836 to €14,174
- Other debts -€12,760
down €12,760 (-93.9%), from €13,593 to €833
- Reserves +€8,547
up €8,547 (+3.9%), from €218,720 to €227,267
- Gross operating margin -€17,053
down €17,053 (-28.7%), from €59,455 to €42,402
- Other operating charges -€5,217
down €5,217 (-58.9%), from €8,860 to €3,643
- Depreciation -€4,318
down €4,318 (-14.9%), from €29,040 to €24,721
- Taxes -€1,992
down €1,992 (-34.9%), from €5,713 to €3,720
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 | €380,995 | €359,267 | -€21,728 | -5.7% |
| Fixed assets | 21/28 | €60,615 | €33,612 | -€27,003 | -44.5% |
| Tangible fixed assets | 22/27 | €54,878 | €30,157 | -€24,721 | -45.0% |
| Land and buildings | 22 | €35,891 | €22,097 | -€13,795 | -38.4% |
| Plant, machinery and equipment | 23 | €19 | - | -€19 | |
| Furniture and vehicles | 24 | €18,968 | €8,060 | -€10,908 | -57.5% |
| Financial fixed assets | 28 | €5,737 | €3,455 | -€2,282 | -39.8% |
| Current assets | 29/58 | €320,380 | €325,655 | +€5,276 | +1.6% |
| Stocks and contracts in progress | 3 | €178,682 | €8,373 | -€170,309 | -95.3% |
| Stocks | 30/36 | €178,682 | €8,373 | -€170,309 | -95.3% |
| Amounts receivable within one year | 40/41 | €14,143 | €199,070 | +€184,928 | +1,308% |
| Trade receivables | 40 | €4,929 | €194,061 | +€189,131 | +3,837% |
| Other amounts receivable | 41 | €9,213 | €5,010 | -€4,204 | -45.6% |
| Cash at bank and in hand | 54/58 | €127,405 | €118,212 | -€9,192 | -7.2% |
| Deferred charges and accrued income | 490/1 | €150 | - | -€150 | |
| Total equity and liabilities | 10/49 | €380,995 | €359,267 | -€21,728 | -5.7% |
| Equity | 10/15 | €270,632 | €278,346 | +€7,714 | +2.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €218,720 | €227,267 | +€8,547 | +3.9% |
| Distributable reserves | 133 | €218,720 | €227,267 | +€8,547 | +3.9% |
| Profit (loss) carried forward | 14 | €31,912 | €31,079 | -€833 | -2.6% |
| Amounts payable | 17/49 | €110,363 | €80,921 | -€29,442 | -26.7% |
| Amounts payable after more than one year | 17 | €27,836 | €14,174 | -€13,662 | -49.1% |
| Financial debts | 170/4 | €27,836 | €14,174 | -€13,662 | -49.1% |
| Amounts payable within one year | 42/48 | €81,372 | €66,639 | -€14,733 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €13,455 | €13,662 | +€206 | +1.5% |
| Trade debts | 44 | €35,778 | €33,124 | -€2,654 | -7.4% |
| Suppliers | 440/4 | €35,778 | €33,124 | -€2,654 | -7.4% |
| Advances received on contracts in progress | 46 | €16,268 | €17,453 | +€1,185 | +7.3% |
| Taxes, remuneration and social security | 45 | €2,278 | €1,567 | -€711 | -31.2% |
| Taxes | 450/3 | €711 | - | -€711 | |
| Remuneration and social security | 454/9 | €1,567 | €1,567 | = | 0.0% |
| Other amounts payable | 47/48 | €13,593 | €833 | -€12,760 | -93.9% |
| Accrued charges and deferred income | 492/3 | €1,155 | €108 | -€1,047 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,040 | €24,721 | -€4,318 | -14.9% |
| Other operating charges | 640/8 | €8,860 | €3,643 | -€5,217 | -58.9% |
| Gross operating margin | 9900 | €59,455 | €42,402 | -€17,053 | -28.7% |
| Operating profit (loss) | 9901 | €21,555 | €14,038 | -€7,517 | -34.9% |
| Financial income | 75/76B | €210 | €2 | -€208 | -99.2% |
| Recurring financial income | 75 | €210 | €2 | -€208 | -99.2% |
| Financial charges | 65/66B | €2,292 | €1,772 | -€520 | -22.7% |
| Recurring financial charges | 65 | €2,292 | €1,772 | -€520 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €19,473 | €12,267 | -€7,205 | -37.0% |
| Income taxes | 67/77 | €5,713 | €3,720 | -€1,992 | -34.9% |
| Profit (loss) for the period | 9904 | €13,760 | €8,547 | -€5,213 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,760 | €8,547 | -€5,213 | -37.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.