PrismaVer: 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.
PrismaVer
Largest movements
- Cash +€122,626
up €122,626 (+2021.6%), from €6,066 to €128,692
mainly Net result for the year (+€86,098) and Tax, wage and social debts (+€32,831)
- Receivables within one year +€10,442
up €10,442 (+104.8%), from €9,968 to €20,410
of which Trade receivables: +€10,332
- Tangible fixed assets -€5,300
down €5,300 (-22.6%), from €23,408 to €18,108
- Reserves +€86,098
up €86,098 (+365.6%), from €23,550 to €109,648
- Tax, wage and social debts +€32,831
up €32,831 (+220.6%), from €14,886 to €47,717
of which Taxes: +€20,810
- Other debts +€4,321
new in 2025: €4,321
- Trade debts +€4,243
up €4,243 (+4487.3%), from €95 to €4,337
- Gross operating margin +€84,721
up €84,721 (+251.7%), from €33,659 to €118,380
- Taxes +€18,616
up €18,616 (+283.4%), from €6,568 to €25,184
- Depreciation +€2,208
up €2,208 (+71.4%), from €3,092 to €5,300
- Other operating charges +€1,203
up €1,203 (+316.4%), from €380 to €1,583
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 | €41,540 | €169,023 | +€127,484 | +306.9% |
| Fixed assets | 21/28 | €23,408 | €18,108 | -€5,300 | -22.6% |
| Tangible fixed assets | 22/27 | €23,408 | €18,108 | -€5,300 | -22.6% |
| Furniture and vehicles | 24 | €23,408 | €18,108 | -€5,300 | -22.6% |
| Current assets | 29/58 | €18,131 | €150,915 | +€132,784 | +732.3% |
| Amounts receivable within one year | 40/41 | €9,968 | €20,410 | +€10,442 | +104.8% |
| Trade receivables | 40 | €9,968 | €20,300 | +€10,332 | +103.7% |
| Other amounts receivable | 41 | - | €110 | +€110 | |
| Cash at bank and in hand | 54/58 | €6,066 | €128,692 | +€122,626 | +2021.6% |
| Deferred charges and accrued income | 490/1 | €2,097 | €1,813 | -€285 | -13.6% |
| Total equity and liabilities | 10/49 | €41,540 | €169,023 | +€127,484 | +306.9% |
| Equity | 10/15 | €26,550 | €112,648 | +€86,098 | +324.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,550 | €109,648 | +€86,098 | +365.6% |
| Distributable reserves | 133 | €23,550 | €109,648 | +€86,098 | +365.6% |
| Amounts payable | 17/49 | €14,990 | €56,375 | +€41,386 | +276.1% |
| Amounts payable within one year | 42/48 | €14,981 | €56,375 | +€41,395 | +276.3% |
| Trade debts | 44 | €95 | €4,337 | +€4,243 | +4487.3% |
| Suppliers | 440/4 | €95 | €4,337 | +€4,243 | +4487.3% |
| Taxes, remuneration and social security | 45 | €14,886 | €47,717 | +€32,831 | +220.6% |
| Taxes | 450/3 | €14,886 | €35,696 | +€20,810 | +139.8% |
| Remuneration and social security | 454/9 | - | €12,022 | +€12,022 | |
| Other amounts payable | 47/48 | - | €4,321 | +€4,321 | |
| Accrued charges and deferred income | 492/3 | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,092 | €5,300 | +€2,208 | +71.4% |
| Other operating charges | 640/8 | €380 | €1,583 | +€1,203 | +316.4% |
| Gross operating margin | 9900 | €33,659 | €118,380 | +€84,721 | +251.7% |
| Operating profit (loss) | 9901 | €30,187 | €111,497 | +€81,309 | +269.3% |
| Financial charges | 65/66B | €70 | €215 | +€145 | +208.8% |
| Recurring financial charges | 65 | €70 | €215 | +€145 | +208.8% |
| Profit (loss) for the period before taxes | 9903 | €30,118 | €111,282 | +€81,164 | +269.5% |
| Income taxes | 67/77 | €6,568 | €25,184 | +€18,616 | +283.4% |
| Profit (loss) for the period | 9904 | €23,550 | €86,098 | +€62,548 | +265.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,550 | €86,098 | +€62,548 | +265.6% |
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 7 October 2026 via checked.be.