PRISMAR: 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.
PRISMAR
Largest movements
- Tangible fixed assets +€42,855
up €42,855 (+20.8%), from €206,442 to €249,297
of which Plant, machinery and equipment: +€54,718
- Cash -€24,146
down €24,146 (-36.1%), from €66,815 to €42,668
mainly Investment in fixed assets (net) (-€82,500) and Debts after one year (-€25,093)
- Trade debts +€37,690
up €37,690 (+72.6%), from €51,930 to €89,621
- Debts after one year -€25,093
down €25,093 (-27.1%), from €92,593 to €67,500
- Other debts +€16,370
up €16,370 (+60.7%), from €26,946 to €43,315
- Profit (loss) carried forward +€11,812
up €11,812 (+18.2%), from €64,885 to €76,698
- Tax, wage and social debts -€7,138
no longer reported in 2025 (was €7,138)
- Gross operating margin -€18,906
down €18,906 (-26.0%), from €72,667 to €53,762
- Depreciation +€1,530
up €1,530 (+4.0%), from €38,115 to €39,645
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 | €390,205 | €413,802 | +€23,597 | +6.0% |
| Fixed assets | 21/28 | €207,007 | €249,863 | +€42,855 | +20.7% |
| Tangible fixed assets | 22/27 | €206,442 | €249,297 | +€42,855 | +20.8% |
| Plant, machinery and equipment | 23 | €138,336 | €193,054 | +€54,718 | +39.6% |
| Other tangible fixed assets | 26 | €68,106 | €56,243 | -€11,863 | -17.4% |
| Financial fixed assets | 28 | €566 | €566 | = | 0.0% |
| Current assets | 29/58 | €183,198 | €163,939 | -€19,258 | -10.5% |
| Stocks and contracts in progress | 3 | €23,851 | €24,551 | +€700 | +2.9% |
| Stocks | 30/36 | €23,851 | €24,551 | +€700 | +2.9% |
| Amounts receivable within one year | 40/41 | €92,343 | €95,762 | +€3,418 | +3.7% |
| Trade receivables | 40 | €20,956 | €28,224 | +€7,268 | +34.7% |
| Other amounts receivable | 41 | €71,387 | €67,538 | -€3,849 | -5.4% |
| Cash at bank and in hand | 54/58 | €66,815 | €42,668 | -€24,146 | -36.1% |
| Deferred charges and accrued income | 490/1 | €189 | €959 | +€769 | +406.9% |
| Total equity and liabilities | 10/49 | €390,205 | €413,802 | +€23,597 | +6.0% |
| Equity | 10/15 | €176,460 | €188,272 | +€11,812 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,975 | €92,975 | = | 0.0% |
| Distributable reserves | 133 | €92,975 | €92,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,885 | €76,698 | +€11,812 | +18.2% |
| Amounts payable | 17/49 | €213,745 | €225,529 | +€11,784 | +5.5% |
| Amounts payable after more than one year | 17 | €92,593 | €67,500 | -€25,093 | -27.1% |
| Financial debts | 170/4 | €92,593 | €67,500 | -€25,093 | -27.1% |
| Amounts payable within one year | 42/48 | €115,779 | €158,029 | +€42,250 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €29,765 | €25,093 | -€4,672 | -15.7% |
| Trade debts | 44 | €51,930 | €89,621 | +€37,690 | +72.6% |
| Suppliers | 440/4 | €51,930 | €89,621 | +€37,690 | +72.6% |
| Taxes, remuneration and social security | 45 | €7,138 | - | -€7,138 | |
| Remuneration and social security | 454/9 | €7,138 | - | -€7,138 | |
| Other amounts payable | 47/48 | €26,946 | €43,315 | +€16,370 | +60.7% |
| Accrued charges and deferred income | 492/3 | €5,373 | - | -€5,373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,115 | €39,645 | +€1,530 | +4.0% |
| Other operating charges | 640/8 | €744 | €1,305 | +€562 | +75.5% |
| Gross operating margin | 9900 | €72,667 | €53,762 | -€18,906 | -26.0% |
| Operating profit (loss) | 9901 | €33,809 | €12,812 | -€20,998 | -62.1% |
| Financial income | 75/76B | €73 | €642 | +€570 | +782.1% |
| Recurring financial income | 75 | €73 | €642 | +€570 | +782.1% |
| Financial charges | 65/66B | €1,900 | €1,641 | -€258 | -13.6% |
| Recurring financial charges | 65 | €1,900 | €1,641 | -€258 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €31,982 | €11,812 | -€20,170 | -63.1% |
| Profit (loss) for the period | 9904 | €31,982 | €11,812 | -€20,170 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,982 | €11,812 | -€20,170 | -63.1% |
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 9 October 2026 via checked.be.