PRISME EDITIONS: 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 EDITIONS
Largest movements
- Receivables within one year +€31,451
up €31,451 (+120%), from €26,172 to €57,624
of which Trade receivables: +€25,042
- Stocks and contracts -€24,207
down €24,207 (-45.7%), from €52,974 to €28,766
of which Stocks: -€24,207
- Cash -€15,706
down €15,706 (-87.2%), from €18,003 to €2,297
mainly Trade debts (-€33,938) and Receivables within one year (-€31,451)
- Intangible fixed assets -€1,224
down €1,224 (-36.2%), from €3,377 to €2,153
- Trade debts -€33,938
down €33,938 (-83.6%), from €40,613 to €6,675
- Profit (loss) carried forward +€16,525
up €16,525, from -€5,230 to €11,295
- Tax, wage and social debts +€8,272
up €8,272 (+1,614%), from €513 to €8,785
- Gross operating margin +€28,003
up €28,003, from -€6,149 to €21,854
- Write-downs +€14,216
up €14,216 (+81.5%), from -€17,446 to -€3,230
- Taxes +€5,383
up €5,383 (+1,050%), from €513 to €5,896
- Financial charges -€468
down €468 (-40.4%), from €1,157 to €689
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 | €101,795 | €91,759 | -€10,036 | -9.9% |
| Fixed assets | 21/28 | €4,046 | €2,472 | -€1,574 | -38.9% |
| Intangible fixed assets | 21 | €3,377 | €2,153 | -€1,224 | -36.2% |
| Tangible fixed assets | 22/27 | €669 | €319 | -€350 | -52.3% |
| Furniture and vehicles | 24 | €669 | €319 | -€350 | -52.3% |
| Current assets | 29/58 | €97,749 | €89,287 | -€8,462 | -8.7% |
| Stocks and contracts in progress | 3 | €52,974 | €28,766 | -€24,207 | -45.7% |
| Stocks | 30/36 | €45,039 | €20,831 | -€24,207 | -53.7% |
| Contracts in progress | 37 | €7,935 | €7,935 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,172 | €57,624 | +€31,451 | +120% |
| Trade receivables | 40 | €24,978 | €50,019 | +€25,042 | +100% |
| Other amounts receivable | 41 | €1,195 | €7,604 | +€6,409 | +536% |
| Cash at bank and in hand | 54/58 | €18,003 | €2,297 | -€15,706 | -87.2% |
| Deferred charges and accrued income | 490/1 | €600 | €600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €101,795 | €91,759 | -€10,036 | -9.9% |
| Equity | 10/15 | €34,770 | €51,295 | +€16,525 | +47.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,230 | €11,295 | +€16,525 | |
| Amounts payable | 17/49 | €67,025 | €40,464 | -€26,561 | -39.6% |
| Amounts payable within one year | 42/48 | €67,025 | €40,464 | -€26,561 | -39.6% |
| Financial debts | 43 | €629 | €669 | +€40 | +6.4% |
| Credit institutions | 430/8 | €629 | €669 | +€40 | +6.4% |
| Trade debts | 44 | €40,613 | €6,675 | -€33,938 | -83.6% |
| Suppliers | 440/4 | €40,613 | €6,675 | -€33,938 | -83.6% |
| Taxes, remuneration and social security | 45 | €513 | €8,785 | +€8,272 | +1,614% |
| Taxes | 450/3 | €513 | €8,785 | +€8,272 | +1,614% |
| Other amounts payable | 47/48 | €25,270 | €24,334 | -€936 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,674 | €1,574 | -€101 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,446 | -€3,230 | +€14,216 | +81.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€6,149 | €21,854 | +€28,003 | |
| Operating profit (loss) | 9901 | €9,236 | €23,111 | +€13,875 | +150% |
| Financial charges | 65/66B | €1,157 | €689 | -€468 | -40.4% |
| Recurring financial charges | 65 | €1,157 | €689 | -€468 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €8,078 | €22,421 | +€14,343 | +178% |
| Income taxes | 67/77 | €513 | €5,896 | +€5,383 | +1,050% |
| Profit (loss) for the period | 9904 | €7,566 | €16,525 | +€8,960 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €7,566 | €16,525 | +€8,960 | +118% |
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 17 October 2026 via checked.be.