PRISME DEVELOPMENT: 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.
PRISME DEVELOPMENT
Largest movements
- Tangible fixed assets +€231,545
up €231,545 (+57.8%), from €400,438 to €631,982
of which Land and buildings: +€229,329
- Receivables within one year -€38,414
down €38,414 (-9.6%), from €398,313 to €359,899
of which Other amounts receivable: -€92,820
- Cash -€38,061
down €38,061 (-30.1%), from €126,631 to €88,570
mainly Investment in fixed assets (net) (-€286,425) and Contributions, distributions and other (-€90,000)
- Debts after one year +€155,798
up €155,798 (+66.5%), from €234,410 to €390,208
- Tax, wage and social debts +€23,505
up €23,505 (+121.5%), from €19,353 to €42,858
of which Taxes: +€20,707
- Trade debts -€21,687
no longer reported in 2025 (was €21,687)
- Gross operating margin -€45,866
down €45,866 (-17.0%), from €269,282 to €223,416
- Taxes +€33,922
new in 2025: €33,922
- Depreciation +€24,694
up €24,694 (+87.9%), from €28,091 to €52,785
- Staff costs +€3,996
up €3,996 (+10.6%), from €37,585 to €41,581
- Financial charges +€3,651
up €3,651 (+78.2%), from €4,667 to €8,317
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 | €941,002 | €1,098,876 | +€157,874 | +16.8% |
| Fixed assets | 21/28 | €415,701 | €649,341 | +€233,640 | +56.2% |
| Intangible fixed assets | 21 | - | €2,095 | +€2,095 | |
| Tangible fixed assets | 22/27 | €400,438 | €631,982 | +€231,545 | +57.8% |
| Land and buildings | 22 | €389,533 | €618,861 | +€229,329 | +58.9% |
| Furniture and vehicles | 24 | €10,905 | €13,121 | +€2,216 | +20.3% |
| Financial fixed assets | 28 | €15,263 | €15,263 | = | 0.0% |
| Current assets | 29/58 | €525,301 | €449,535 | -€75,766 | -14.4% |
| Amounts receivable within one year | 40/41 | €398,313 | €359,899 | -€38,414 | -9.6% |
| Trade receivables | 40 | €49,610 | €104,016 | +€54,406 | +109.7% |
| Other amounts receivable | 41 | €348,703 | €255,883 | -€92,820 | -26.6% |
| Cash at bank and in hand | 54/58 | €126,631 | €88,570 | -€38,061 | -30.1% |
| Deferred charges and accrued income | 490/1 | €358 | €1,066 | +€708 | +198.0% |
| Total equity and liabilities | 10/49 | €941,002 | €1,098,876 | +€157,874 | +16.8% |
| Equity | 10/15 | €638,055 | €628,073 | -€9,982 | -1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €623,795 | €613,813 | -€9,982 | -1.6% |
| Amounts payable | 17/49 | €302,947 | €470,803 | +€167,856 | +55.4% |
| Amounts payable after more than one year | 17 | €234,410 | €390,208 | +€155,798 | +66.5% |
| Financial debts | 170/4 | €234,410 | €390,208 | +€155,798 | +66.5% |
| Amounts payable within one year | 42/48 | €68,537 | €80,595 | +€12,058 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €20,747 | €30,987 | +€10,240 | +49.4% |
| Trade debts | 44 | €21,687 | - | -€21,687 | |
| Suppliers | 440/4 | €21,687 | - | -€21,687 | |
| Taxes, remuneration and social security | 45 | €19,353 | €42,858 | +€23,505 | +121.5% |
| Taxes | 450/3 | €13,215 | €33,922 | +€20,707 | +156.7% |
| Remuneration and social security | 454/9 | €6,138 | €8,937 | +€2,798 | +45.6% |
| Other amounts payable | 47/48 | €6,750 | €6,750 | = | 0.0% |
| Non-recurring operating income | 76A | €214,498 | €2,262 | -€212,235 | -98.9% |
| Remuneration, social security and pensions | 62 | €37,585 | €41,581 | +€3,996 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,091 | €52,785 | +€24,694 | +87.9% |
| Other operating charges | 640/8 | €5,511 | €6,793 | +€1,283 | +23.3% |
| Gross operating margin | 9900 | €269,282 | €223,416 | -€45,866 | -17.0% |
| Operating profit (loss) | 9901 | €198,096 | €122,257 | -€75,838 | -38.3% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €4,667 | €8,317 | +€3,651 | +78.2% |
| Recurring financial charges | 65 | €4,667 | €8,317 | +€3,651 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | €193,435 | €113,940 | -€79,495 | -41.1% |
| Income taxes | 67/77 | - | €33,922 | +€33,922 | |
| Profit (loss) for the period | 9904 | €193,435 | €80,018 | -€113,417 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €193,435 | €80,018 | -€113,417 | -58.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.