PRISMADVICE: 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.
PRISMADVICE
Largest movements
- Receivables within one year -€7,620
down €7,620 (-28.9%), from €26,352 to €18,732
of which Trade receivables: -€6,622
- Cash -€4,271
down €4,271 (-25.0%), from €17,112 to €12,842
mainly Net result for the year (-€10,805) and Trade debts (-€7,318)
- Tangible fixed assets -€4,019
down €4,019 (-23.4%), from €17,212 to €13,192
of which Furniture and vehicles: -€3,690
- Deferred charges and accrued income -€1,632
down €1,632 (-76.8%), from €2,126 to €494
- Profit (loss) carried forward -€10,805
down €10,805 (-78.0%), from €13,861 to €3,056
- Trade debts -€7,318
down €7,318 (-50.5%), from €14,477 to €7,159
- Gross operating margin -€18,893
down €18,893, from €12,137 to -€6,756
- Taxes -€2,447
down €2,447, from €983 to -€1,465
- Depreciation -€1,866
down €1,866 (-24.8%), from €7,538 to €5,672
- Financial income -€1,080
down €1,080 (-70.2%), from €1,538 to €458
- Other operating charges -€646
down €646 (-77.7%), from €832 to €186
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 | €62,802 | €45,260 | -€17,542 | -27.9% |
| Fixed assets | 21/28 | €17,212 | €13,192 | -€4,019 | -23.4% |
| Tangible fixed assets | 22/27 | €17,212 | €13,192 | -€4,019 | -23.4% |
| Furniture and vehicles | 24 | €4,777 | €1,088 | -€3,690 | -77.2% |
| Other tangible fixed assets | 26 | €12,434 | €12,105 | -€330 | -2.7% |
| Current assets | 29/58 | €45,590 | €32,068 | -€13,523 | -29.7% |
| Amounts receivable within one year | 40/41 | €26,352 | €18,732 | -€7,620 | -28.9% |
| Trade receivables | 40 | €13,213 | €6,591 | -€6,622 | -50.1% |
| Other amounts receivable | 41 | €13,139 | €12,141 | -€998 | -7.6% |
| Cash at bank and in hand | 54/58 | €17,112 | €12,842 | -€4,271 | -25.0% |
| Deferred charges and accrued income | 490/1 | €2,126 | €494 | -€1,632 | -76.8% |
| Total equity and liabilities | 10/49 | €62,802 | €45,260 | -€17,542 | -27.9% |
| Equity | 10/15 | €46,231 | €35,426 | -€10,805 | -23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,170 | €26,170 | = | 0.0% |
| Distributable reserves | 133 | €26,170 | €26,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,861 | €3,056 | -€10,805 | -78.0% |
| Amounts payable | 17/49 | €16,571 | €9,834 | -€6,737 | -40.7% |
| Amounts payable within one year | 42/48 | €16,571 | €9,834 | -€6,737 | -40.7% |
| Trade debts | 44 | €14,477 | €7,159 | -€7,318 | -50.5% |
| Suppliers | 440/4 | €14,477 | €7,159 | -€7,318 | -50.5% |
| Taxes, remuneration and social security | 45 | €2,094 | €2,675 | +€581 | +27.8% |
| Taxes | 450/3 | €2,094 | €2,675 | +€581 | +27.8% |
| Non-recurring operating income | 76A | - | €13,774 | +€13,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,538 | €5,672 | -€1,866 | -24.8% |
| Other operating charges | 640/8 | €832 | €186 | -€646 | -77.7% |
| Gross operating margin | 9900 | €12,137 | -€6,756 | -€18,893 | |
| Operating profit (loss) | 9901 | €3,767 | -€12,614 | -€16,381 | |
| Financial income | 75/76B | €1,538 | €458 | -€1,080 | -70.2% |
| Recurring financial income | 75 | €1,538 | €458 | -€1,080 | -70.2% |
| Financial charges | 65/66B | €166 | €115 | -€51 | -30.6% |
| Recurring financial charges | 65 | €166 | €115 | -€51 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €5,140 | -€12,270 | -€17,410 | |
| Income taxes | 67/77 | €983 | -€1,465 | -€2,447 | |
| Profit (loss) for the period | 9904 | €4,157 | -€10,805 | -€14,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,157 | -€10,805 | -€14,962 |
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 13 October 2026 via checked.be.