PRISMATECH: what changed
Two fiscal 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.
PRISMATECH
Largest movements
- Tangible fixed assets +€39,522
up €39,522 (+3488.3%), from €1,133 to €40,655
- Receivables within one year +€10,136
up €10,136 (+22.3%), from €45,380 to €55,516
of which Trade receivables: +€15,828
- Cash +€8,318
up €8,318 (+242.0%), from €3,437 to €11,755
mainly Net result for the year (+€38,575) and Other debts (+€34,879)
- Deferred charges and accrued income -€4,913
down €4,913 (-71.5%), from €6,870 to €1,957
- Other debts +€34,879
up €34,879 (+255.4%), from €13,658 to €48,537
- Reserves -€25,426
down €25,426 (-29.6%), from €86,018 to €60,592
- Trade debts +€12,142
up €12,142 (+25.5%), from €47,657 to €59,799
- Current portion of long-term debt +€11,056
up €11,056 (+48.0%), from €23,030 to €34,086
- Debts after one year +€10,212
up €10,212 (+40.1%), from €25,459 to €35,671
- Gross operating margin +€15,839
up €15,839 (+27.9%), from €56,833 to €72,672
- Depreciation +€7,085
up €7,085 (+1091.7%), from €649 to €7,734
- Taxes +€3,364
up €3,364 (+25.9%), from €12,998 to €16,362
- Other operating charges +€1,588
up €1,588 (+97.4%), from €1,631 to €3,219
- Financial charges -€1,069
down €1,069 (-23.5%), from €4,544 to €3,475
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 | €211,820 | €264,883 | +€53,063 | +25.1% |
| Fixed assets | 21/28 | €156,133 | €195,655 | +€39,522 | +25.3% |
| Tangible fixed assets | 22/27 | €1,133 | €40,655 | +€39,522 | +3488.3% |
| Furniture and vehicles | 24 | €1,133 | €40,655 | +€39,522 | +3488.3% |
| Financial fixed assets | 28 | €155,000 | €155,000 | = | 0.0% |
| Current assets | 29/58 | €55,687 | €69,228 | +€13,541 | +24.3% |
| Amounts receivable within one year | 40/41 | €45,380 | €55,516 | +€10,136 | +22.3% |
| Trade receivables | 40 | €38,379 | €54,207 | +€15,828 | +41.2% |
| Other amounts receivable | 41 | €7,001 | €1,309 | -€5,692 | -81.3% |
| Cash at bank and in hand | 54/58 | €3,437 | €11,755 | +€8,318 | +242.0% |
| Deferred charges and accrued income | 490/1 | €6,870 | €1,957 | -€4,913 | -71.5% |
| Total equity and liabilities | 10/49 | €211,820 | €264,883 | +€53,063 | +25.1% |
| Equity | 10/15 | €89,018 | €63,592 | -€25,426 | -28.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €86,018 | €60,592 | -€25,426 | -29.6% |
| Distributable reserves | 133 | €86,018 | €60,592 | -€25,426 | -29.6% |
| Amounts payable | 17/49 | €122,802 | €201,291 | +€78,489 | +63.9% |
| Amounts payable after more than one year | 17 | €25,459 | €35,671 | +€10,212 | +40.1% |
| Financial debts | 170/4 | €25,459 | €35,671 | +€10,212 | +40.1% |
| Amounts payable within one year | 42/48 | €97,343 | €165,610 | +€68,267 | +70.1% |
| Current portion of amounts payable after more than one year | 42 | €23,030 | €34,086 | +€11,056 | +48.0% |
| Financial debts | 43 | - | €7,485 | +€7,485 | |
| Credit institutions | 430/8 | - | €7,485 | +€7,485 | |
| Trade debts | 44 | €47,657 | €59,799 | +€12,142 | +25.5% |
| Suppliers | 440/4 | €47,657 | €59,799 | +€12,142 | +25.5% |
| Taxes, remuneration and social security | 45 | €12,998 | €15,703 | +€2,705 | +20.8% |
| Taxes | 450/3 | €12,998 | €15,703 | +€2,705 | +20.8% |
| Other amounts payable | 47/48 | €13,658 | €48,537 | +€34,879 | +255.4% |
| Accrued charges and deferred income | 492/3 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €7,734 | +€7,085 | +1091.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,508 | €3,307 | +€799 | +31.9% |
| Other operating charges | 640/8 | €1,631 | €3,219 | +€1,588 | +97.4% |
| Gross operating margin | 9900 | €56,833 | €72,672 | +€15,839 | +27.9% |
| Operating profit (loss) | 9901 | €52,045 | €58,412 | +€6,367 | +12.2% |
| Financial charges | 65/66B | €4,544 | €3,475 | -€1,069 | -23.5% |
| Recurring financial charges | 65 | €4,544 | €3,475 | -€1,069 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €47,501 | €54,937 | +€7,436 | +15.7% |
| Income taxes | 67/77 | €12,998 | €16,362 | +€3,364 | +25.9% |
| Profit (loss) for the period | 9904 | €34,503 | €38,575 | +€4,072 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,503 | €38,575 | +€4,072 | +11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.