Prismatic Consultancy: 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.
Prismatic Consultancy
Largest movements
- Cash +€29,545
up €29,545 (+72.3%), from €40,865 to €70,410
mainly Net result for the year (+€32,455) and Depreciation (+€9,488)
- Tangible fixed assets -€9,488
down €9,488 (-26.8%), from €35,394 to €25,906
of which Furniture and vehicles: -€8,630
- Receivables within one year +€9,140
up €9,140 (+73.6%), from €12,417 to €21,557
of which Trade receivables: +€8,085
- Reserves +€32,455
up €32,455 (+96.8%), from €33,520 to €65,975
- Debts after one year -€8,676
down €8,676 (-35.0%), from €24,774 to €16,098
- Trade debts +€4,390
up €4,390 (+51.6%), from €8,501 to €12,891
- Gross operating margin +€5,079
up €5,079 (+10.7%), from €47,518 to €52,597
- Taxes +€1,284
up €1,284 (+17.1%), from €7,524 to €8,808
- Depreciation -€694
down €694 (-6.8%), from €10,182 to €9,488
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 | €90,616 | €120,026 | +€29,410 | +32.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €35,394 | €25,906 | -€9,488 | -26.8% |
| Tangible fixed assets | 22/27 | €35,394 | €25,906 | -€9,488 | -26.8% |
| Plant, machinery and equipment | 23 | €2,316 | €1,458 | -€858 | -37.1% |
| Furniture and vehicles | 24 | €33,078 | €24,448 | -€8,630 | -26.1% |
| Current assets | 29/58 | €55,222 | €94,121 | +€38,898 | +70.4% |
| Amounts receivable within one year | 40/41 | €12,417 | €21,557 | +€9,140 | +73.6% |
| Trade receivables | 40 | €11,952 | €20,037 | +€8,085 | +67.7% |
| Other amounts receivable | 41 | €466 | €1,520 | +€1,055 | +226% |
| Cash at bank and in hand | 54/58 | €40,865 | €70,410 | +€29,545 | +72.3% |
| Deferred charges and accrued income | 490/1 | €1,940 | €2,153 | +€213 | +11.0% |
| Total equity and liabilities | 10/49 | €90,616 | €120,026 | +€29,410 | +32.5% |
| Equity | 10/15 | €38,520 | €70,975 | +€32,455 | +84.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,520 | €65,975 | +€32,455 | +96.8% |
| Distributable reserves | 133 | €33,520 | €65,975 | +€32,455 | +96.8% |
| Amounts payable | 17/49 | €52,097 | €49,051 | -€3,045 | -5.8% |
| Amounts payable after more than one year | 17 | €24,774 | €16,098 | -€8,676 | -35.0% |
| Financial debts | 170/4 | €24,774 | €16,098 | -€8,676 | -35.0% |
| Amounts payable within one year | 42/48 | €26,838 | €32,530 | +€5,692 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €8,316 | €8,676 | +€360 | +4.3% |
| Trade debts | 44 | €8,501 | €12,891 | +€4,390 | +51.6% |
| Suppliers | 440/4 | €8,501 | €12,891 | +€4,390 | +51.6% |
| Taxes, remuneration and social security | 45 | €5,780 | €6,085 | +€305 | +5.3% |
| Taxes | 450/3 | €5,780 | €6,085 | +€305 | +5.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,242 | €4,878 | +€637 | +15.0% |
| Accrued charges and deferred income | 492/3 | €485 | €423 | -€61 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,182 | €9,488 | -€694 | -6.8% |
| Other operating charges | 640/8 | €191 | €195 | +€4 | +2.0% |
| Gross operating margin | 9900 | €47,518 | €52,597 | +€5,079 | +10.7% |
| Operating profit (loss) | 9901 | €37,144 | €42,913 | +€5,769 | +15.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €2,007 | €1,651 | -€357 | -17.8% |
| Recurring financial charges | 65 | €2,007 | €1,651 | -€357 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €35,137 | €41,263 | +€6,126 | +17.4% |
| Income taxes | 67/77 | €7,524 | €8,808 | +€1,284 | +17.1% |
| Profit (loss) for the period | 9904 | €27,613 | €32,455 | +€4,842 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,613 | €32,455 | +€4,842 | +17.5% |
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 19 October 2026 via checked.be.