prismo: 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.
prismo
Largest movements
- Receivables within one year +€49,522
up €49,522 (+75.4%), from €65,651 to €115,172
of which Trade receivables: +€55,778
- Tangible fixed assets +€19,220
up €19,220 (+1.8%), from €1.1m to €1.1m
of which Furniture and vehicles: +€65,231
- Reserves +€163,937
up €163,937 (+16.1%), from €1.0m to €1.2m
of which Distributable reserves: +€163,937
- Other debts -€97,005
down €97,005 (-96.7%), from €100,284 to €3,278
- Tax, wage and social debts +€16,273
up €16,273 (+83.6%), from €19,455 to €35,728
- Gross operating margin +€24,686
up €24,686 (+8.3%), from €295,941 to €320,626
- Depreciation +€8,287
up €8,287 (+16.9%), from €49,116 to €57,403
- Taxes +€5,315
up €5,315 (+6.6%), from €80,933 to €86,247
- Other operating charges +€3,953
up €3,953 (+43.7%), from €9,044 to €12,997
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 | €1,169,608 | €1,246,996 | +€77,389 | +6.6% |
| Fixed assets | 21/28 | €1,093,246 | €1,112,465 | +€19,220 | +1.8% |
| Tangible fixed assets | 22/27 | €1,093,246 | €1,112,465 | +€19,220 | +1.8% |
| Land and buildings | 22 | €1,057,153 | €1,015,597 | -€41,556 | -3.9% |
| Plant, machinery and equipment | 23 | €31,423 | €26,968 | -€4,455 | -14.2% |
| Furniture and vehicles | 24 | €4,670 | €69,900 | +€65,231 | +1,397% |
| Current assets | 29/58 | €76,362 | €134,531 | +€58,169 | +76.2% |
| Amounts receivable within one year | 40/41 | €65,651 | €115,172 | +€49,522 | +75.4% |
| Trade receivables | 40 | €59,038 | €114,816 | +€55,778 | +94.5% |
| Other amounts receivable | 41 | €6,612 | €356 | -€6,256 | -94.6% |
| Cash at bank and in hand | 54/58 | €1,514 | €7,062 | +€5,548 | +367% |
| Deferred charges and accrued income | 490/1 | €9,198 | €12,297 | +€3,099 | +33.7% |
| Total equity and liabilities | 10/49 | €1,169,608 | €1,246,996 | +€77,389 | +6.6% |
| Equity | 10/15 | €1,035,636 | €1,199,574 | +€163,937 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,017,036 | €1,180,974 | +€163,937 | +16.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,015,176 | €1,179,114 | +€163,937 | +16.1% |
| Amounts payable | 17/49 | €133,971 | €47,423 | -€86,549 | -64.6% |
| Amounts payable within one year | 42/48 | €133,971 | €42,023 | -€91,949 | -68.6% |
| Trade debts | 44 | €14,233 | €3,017 | -€11,216 | -78.8% |
| Suppliers | 440/4 | €14,233 | €3,017 | -€11,216 | -78.8% |
| Taxes, remuneration and social security | 45 | €19,455 | €35,728 | +€16,273 | +83.6% |
| Taxes | 450/3 | €19,455 | €35,728 | +€16,273 | +83.6% |
| Other amounts payable | 47/48 | €100,284 | €3,278 | -€97,005 | -96.7% |
| Accrued charges and deferred income | 492/3 | - | €5,400 | +€5,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,116 | €57,403 | +€8,287 | +16.9% |
| Other operating charges | 640/8 | €9,044 | €12,997 | +€3,953 | +43.7% |
| Gross operating margin | 9900 | €295,941 | €320,626 | +€24,686 | +8.3% |
| Operating profit (loss) | 9901 | €237,781 | €250,226 | +€12,445 | +5.2% |
| Financial income | 75/76B | €831 | €61 | -€770 | -92.6% |
| Recurring financial income | 75 | €831 | €61 | -€770 | -92.6% |
| Financial charges | 65/66B | €102 | €103 | +€1 | +1.0% |
| Recurring financial charges | 65 | €102 | €103 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €238,510 | €250,185 | +€11,675 | +4.9% |
| Income taxes | 67/77 | €80,933 | €86,247 | +€5,315 | +6.6% |
| Profit (loss) for the period | 9904 | €157,577 | €163,937 | +€6,360 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €157,577 | €163,937 | +€6,360 | +4.0% |
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 14 October 2026 via checked.be.