PRISMAE: 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.
PRISMAE
Largest movements
- Cash +€842
up €842 (+30.4%), from €2,773 to €3,615
mainly Net result for the year (+€1,103) and Receivables within one year (+€559)
- Receivables within one year -€559
down €559 (-43.3%), from €1,292 to €733
of which Trade receivables: -€435
- Profit (loss) carried forward +€1,103
up €1,103 (+50.3%), from -€2,195 to -€1,092
- Other debts -€801
down €801 (-16.9%), from €4,730 to €3,929
- Gross operating margin +€2,422
up €2,422, from -€1,130 to €1,292
- Depreciation -€904
no longer reported in 2025 (was €904)
- Other operating charges +€35
up €35 (+32.1%), from €109 to €144
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 | €4,065 | €4,348 | +€283 | +7.0% |
| Current assets | 29/58 | €4,065 | €4,348 | +€283 | +7.0% |
| Amounts receivable within one year | 40/41 | €1,292 | €733 | -€559 | -43.3% |
| Trade receivables | 40 | €1,168 | €733 | -€435 | -37.2% |
| Other amounts receivable | 41 | €124 | - | -€124 | |
| Cash at bank and in hand | 54/58 | €2,773 | €3,615 | +€842 | +30.4% |
| Total equity and liabilities | 10/49 | €4,065 | €4,348 | +€283 | +7.0% |
| Equity | 10/15 | -€695 | €408 | +€1,103 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,195 | -€1,092 | +€1,103 | +50.3% |
| Amounts payable | 17/49 | €4,760 | €3,940 | -€820 | -17.2% |
| Amounts payable within one year | 42/48 | €4,760 | €3,940 | -€820 | -17.2% |
| Trade debts | 44 | €22 | - | -€22 | |
| Suppliers | 440/4 | €22 | - | -€22 | |
| Taxes, remuneration and social security | 45 | €8 | €11 | +€3 | +37.5% |
| Taxes | 450/3 | €8 | €11 | +€3 | +37.5% |
| Other amounts payable | 47/48 | €4,730 | €3,929 | -€801 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €904 | - | -€904 | |
| Other operating charges | 640/8 | €109 | €144 | +€35 | +32.1% |
| Gross operating margin | 9900 | -€1,130 | €1,292 | +€2,422 | |
| Operating profit (loss) | 9901 | -€2,143 | €1,148 | +€3,291 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €53 | €45 | -€8 | -15.1% |
| Recurring financial charges | 65 | €53 | €45 | -€8 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,195 | €1,103 | +€3,298 | |
| Profit (loss) for the period | 9904 | -€2,195 | €1,103 | +€3,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,195 | €1,103 | +€3,298 |
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.