PRISMAD: 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
PRISMAD
NACE 71.111, Activities of building architects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,811
2024 · €168,677-€176,488
Equity
€662,566
2024 · €670,377-€7,811
Cash
€19
2024 · €18+€1
Balance sheet total
€2.0m
2024 · €1.5m+€468,630
Largest movements
Assets
- Tangible fixed assets +€305,499
up €305,499 (+1413.0%), from €21,620 to €327,119
of which Land and buildings: +€297,374
- Receivables within one year +€166,744
up €166,744 (+46.8%), from €356,528 to €523,273
of which Other amounts receivable: +€145,469
Equity and liabilities
- Debts after one year +€477,180
up €477,180 (+102.5%), from €465,759 to €942,939
of which Other amounts payable: +€700,000
Income statement
- Financial income -€144,737
down €144,737 (-95.3%), from €151,889 to €7,151
- Gross operating margin -€56,287
down €56,287 (-74.8%), from €75,289 to €19,002
- Financial charges -€15,692
down €15,692 (-63.7%), from €24,637 to €8,945
- Taxes -€14,071
down €14,071 (-85.2%), from €16,514 to €2,442
- Depreciation +€7,049
up €7,049 (+67.0%), from €10,519 to €17,568
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
€168,677
Gross operating margin
-€56,287
Depreciation
-€7,049
Other operating charges
+€1,822
Financial income
-€144,737
Financial charges
+€15,692
Taxes
+€14,071
Result 2025
-€7,811
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.
From operations
-€158,183
Investment
-€323,067
Financing
+€481,250
Cash 2024
€18
From operations (derived)
-€158,183
Net result for the year
-€7,811
Depreciation
+€17,568
Receivables after one year
+€13,750
Receivables within one year
-€166,744
Deferred charges and accrued income
-€10,136
Trade debts
+€1,916
Tax, wage and social debts
-€10,225
Other debts
+€3,501
Investment (derived)
-€323,067
Investment in fixed assets (net)
-€323,067
Financing
+€481,250
Debts after one year
+€477,180
Current portion of long-term debt
+€3,676
Short-term financial debts
+€395
Cash 2025
€19
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,539,094 | €2,007,724 | +€468,630 | +30.4% |
| Fixed assets | 21/28 | €1,052,041 | €1,357,540 | +€305,499 | +29.0% |
| Tangible fixed assets | 22/27 | €21,620 | €327,119 | +€305,499 | +1413.0% |
| Land and buildings | 22 | - | €297,374 | +€297,374 | |
| Furniture and vehicles | 24 | €21,392 | €29,745 | +€8,353 | +39.0% |
| Other tangible fixed assets | 26 | €228 | - | -€228 | |
| Financial fixed assets | 28 | €1,030,421 | €1,030,421 | = | 0.0% |
| Current assets | 29/58 | €487,052 | €650,184 | +€163,132 | +33.5% |
| Amounts receivable after more than one year | 29 | €121,363 | €107,613 | -€13,750 | -11.3% |
| Other amounts receivable | 291 | €121,363 | €107,613 | -€13,750 | -11.3% |
| Amounts receivable within one year | 40/41 | €356,528 | €523,273 | +€166,744 | +46.8% |
| Trade receivables | 40 | €34,150 | €55,425 | +€21,275 | +62.3% |
| Other amounts receivable | 41 | €322,378 | €467,848 | +€145,469 | +45.1% |
| Cash at bank and in hand | 54/58 | €18 | €19 | +€1 | +5.7% |
| Deferred charges and accrued income | 490/1 | €9,143 | €19,279 | +€10,136 | +110.9% |
| Total equity and liabilities | 10/49 | €1,539,094 | €2,007,724 | +€468,630 | +30.4% |
| Equity | 10/15 | €670,377 | €662,566 | -€7,811 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €649,917 | €642,106 | -€7,811 | -1.2% |
| Provisions and deferred taxes | 16 | €55,605 | €55,605 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €55,605 | €55,605 | = | 0.0% |
| Pensions and similar obligations | 160 | €55,605 | €55,605 | = | 0.0% |
| Amounts payable | 17/49 | €813,111 | €1,289,553 | +€476,442 | +58.6% |
| Amounts payable after more than one year | 17 | €465,759 | €942,939 | +€477,180 | +102.5% |
| Financial debts | 170/4 | €465,759 | €242,939 | -€222,820 | -47.8% |
| Other amounts payable | 178/9 | - | €700,000 | +€700,000 | |
| Amounts payable within one year | 42/48 | €324,424 | €323,686 | -€738 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €72,208 | €75,884 | +€3,676 | +5.1% |
| Financial debts | 43 | €19,345 | €19,740 | +€395 | +2.0% |
| Credit institutions | 430/8 | €19,345 | €19,740 | +€395 | +2.0% |
| Trade debts | 44 | €3,812 | €5,727 | +€1,916 | +50.3% |
| Suppliers | 440/4 | €3,812 | €5,727 | +€1,916 | +50.3% |
| Taxes, remuneration and social security | 45 | €39,938 | €29,713 | -€10,225 | -25.6% |
| Taxes | 450/3 | €39,938 | €26,815 | -€13,122 | -32.9% |
| Remuneration and social security | 454/9 | - | €2,897 | +€2,897 | |
| Other amounts payable | 47/48 | €189,120 | €192,621 | +€3,501 | +1.9% |
| Accrued charges and deferred income | 492/3 | €22,929 | €22,929 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,519 | €17,568 | +€7,049 | +67.0% |
| Other operating charges | 640/8 | €6,832 | €5,010 | -€1,822 | -26.7% |
| Gross operating margin | 9900 | €75,289 | €19,002 | -€56,287 | -74.8% |
| Operating profit (loss) | 9901 | €57,938 | -€3,576 | -€61,514 | |
| Financial income | 75/76B | €151,889 | €7,151 | -€144,737 | -95.3% |
| Recurring financial income | 75 | €151,889 | €7,151 | -€144,737 | -95.3% |
| Financial charges | 65/66B | €24,637 | €8,945 | -€15,692 | -63.7% |
| Recurring financial charges | 65 | €24,637 | €8,945 | -€15,692 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €185,190 | -€5,369 | -€190,559 | |
| Income taxes | 67/77 | €16,514 | €2,442 | -€14,071 | -85.2% |
| Profit (loss) for the period | 9904 | €168,677 | -€7,811 | -€176,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €168,677 | -€7,811 | -€176,488 |
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.