Prisme: 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.
Prisme
Largest movements
- Cash -€118,954
down €118,954 (-45.3%), from €262,480 to €143,526
mainly Accrued charges and deferred income (-€87,054) and Tax, wage and social debts (-€33,405)
- Tangible fixed assets -€16,090
down €16,090 (-6.5%), from €246,976 to €230,886
of which Land and buildings: -€11,388
- Accrued charges and deferred income -€87,054
down €87,054 (-58.3%), from €149,277 to €62,223
- Tax, wage and social debts -€33,405
down €33,405 (-42.1%), from €79,388 to €45,984
- Profit (loss) carried forward -€15,207
down €15,207 (-9.8%), from €155,151 to €139,945
- Trade debts +€10,451
up €10,451 (+28.4%), from €36,856 to €47,307
- Investment grants -€9,697
down €9,697 (-4.2%), from €232,727 to €223,030
- Staff costs +€126,562
up €126,562 (+19.6%), from €644,178 to €770,741
- Financial charges -€51,566
down €51,566 (-90.6%), from €56,898 to €5,332
of which Non-recurring financial charges: -€51,556
- Gross operating margin +€10,364
up €10,364 (+1.4%), from €765,690 to €776,054
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 | €694,084 | €559,172 | -€134,911 | -19.4% |
| Fixed assets | 21/28 | €276,718 | €258,123 | -€18,595 | -6.7% |
| Intangible fixed assets | 21 | €25,017 | €23,012 | -€2,005 | -8.0% |
| Tangible fixed assets | 22/27 | €246,976 | €230,886 | -€16,090 | -6.5% |
| Land and buildings | 22 | €241,330 | €229,943 | -€11,388 | -4.7% |
| Furniture and vehicles | 24 | €5,646 | €943 | -€4,703 | -83.3% |
| Financial fixed assets | 28 | €4,725 | €4,225 | -€500 | -10.6% |
| Current assets | 29/58 | €417,366 | €301,050 | -€116,316 | -27.9% |
| Stocks and contracts in progress | 3 | €469 | €424 | -€45 | -9.6% |
| Stocks | 30/36 | €469 | €424 | -€45 | -9.6% |
| Amounts receivable within one year | 40/41 | €150,585 | €152,354 | +€1,769 | +1.2% |
| Trade receivables | 40 | €1,591 | €7,170 | +€5,580 | +350.8% |
| Other amounts receivable | 41 | €148,994 | €145,183 | -€3,811 | -2.6% |
| Cash at bank and in hand | 54/58 | €262,480 | €143,526 | -€118,954 | -45.3% |
| Deferred charges and accrued income | 490/1 | €3,832 | €4,746 | +€914 | +23.9% |
| Total equity and liabilities | 10/49 | €694,084 | €559,172 | -€134,911 | -19.4% |
| Equity | 10/15 | €428,562 | €403,659 | -€24,903 | -5.8% |
| Contributions | 10/11 | €40,684 | €40,684 | = | 0.0% |
| Capital | 10 | €40,684 | €40,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,151 | €139,945 | -€15,207 | -9.8% |
| Investment grants | 15 | €232,727 | €223,030 | -€9,697 | -4.2% |
| Amounts payable | 17/49 | €265,522 | €155,514 | -€110,008 | -41.4% |
| Amounts payable within one year | 42/48 | €116,244 | €93,291 | -€22,954 | -19.7% |
| Trade debts | 44 | €36,856 | €47,307 | +€10,451 | +28.4% |
| Suppliers | 440/4 | €36,856 | €47,307 | +€10,451 | +28.4% |
| Taxes, remuneration and social security | 45 | €79,388 | €45,984 | -€33,405 | -42.1% |
| Remuneration and social security | 454/9 | €79,388 | €45,984 | -€33,405 | -42.1% |
| Accrued charges and deferred income | 492/3 | €149,277 | €62,223 | -€87,054 | -58.3% |
| Non-recurring operating income | 76A | €74,316 | - | -€74,316 | |
| Remuneration, social security and pensions | 62 | €644,178 | €770,741 | +€126,562 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,101 | €21,387 | -€7,714 | -26.5% |
| Other operating charges | 640/8 | €3,921 | €3,542 | -€379 | -9.7% |
| Non-recurring operating charges | 66A | €45,959 | - | -€45,959 | |
| Gross operating margin | 9900 | €765,690 | €776,054 | +€10,364 | +1.4% |
| Operating profit (loss) | 9901 | €42,532 | -€19,615 | -€62,146 | |
| Financial income | 75/76B | €16,000 | €9,740 | -€6,261 | -39.1% |
| Recurring financial income | 75 | €16,000 | €9,698 | -€6,302 | -39.4% |
| Non-recurring financial income | 76B | €0 | €41 | +€41 | |
| Financial charges | 65/66B | €56,898 | €5,332 | -€51,566 | -90.6% |
| Recurring financial charges | 65 | €170 | €161 | -€10 | -5.8% |
| Non-recurring financial charges | 66B | €56,727 | €5,171 | -€51,556 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | €1,634 | -€15,207 | -€16,841 | |
| Income taxes | 67/77 | €602 | - | -€602 | |
| Profit (loss) for the period | 9904 | €1,033 | -€15,207 | -€16,239 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,033 | -€15,207 | -€16,239 |
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 2 October 2026 via checked.be.