PRISO: 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.
PRISO
Largest movements
- Cash -€39,380
down €39,380 (-42.5%), from €92,582 to €53,202
mainly Debts after one year (-€36,231) and Trade debts (-€28,112)
- Tangible fixed assets -€24,022
down €24,022 (-5.1%), from €471,945 to €447,923
of which Land and buildings: -€19,733
- Debts after one year -€36,231
down €36,231 (-9.4%), from €384,038 to €347,807
- Trade debts -€28,112
down €28,112 (-85.2%), from €32,996 to €4,884
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Current portion of long-term debt -€11,281
down €11,281 (-23.7%), from €47,513 to €36,231
- Other operating charges +€3,908
up €3,908 (+134.2%), from €2,913 to €6,821
- Staff costs +€3,223
up €3,223 (+15.6%), from €20,725 to €23,948
- Financial charges -€1,305
down €1,305 (-10.9%), from €11,998 to €10,693
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €667,900 | €603,683 | -€64,217 | -9.6% |
| Fixed assets | 21/28 | €471,945 | €447,923 | -€24,022 | -5.1% |
| Tangible fixed assets | 22/27 | €471,945 | €447,923 | -€24,022 | -5.1% |
| Land and buildings | 22 | €458,859 | €439,126 | -€19,733 | -4.3% |
| Plant, machinery and equipment | 23 | €10,506 | €7,509 | -€2,997 | -28.5% |
| Furniture and vehicles | 24 | €2,581 | €1,289 | -€1,292 | -50.1% |
| Current assets | 29/58 | €195,955 | €155,760 | -€40,194 | -20.5% |
| Stocks and contracts in progress | 3 | €46,872 | €45,904 | -€968 | -2.1% |
| Stocks | 30/36 | €46,872 | €45,904 | -€968 | -2.1% |
| Amounts receivable within one year | 40/41 | €56,501 | €56,655 | +€154 | +0.3% |
| Trade receivables | 40 | €48,113 | €52,252 | +€4,138 | +8.6% |
| Other amounts receivable | 41 | €8,388 | €4,403 | -€3,985 | -47.5% |
| Cash at bank and in hand | 54/58 | €92,582 | €53,202 | -€39,380 | -42.5% |
| Total equity and liabilities | 10/49 | €667,900 | €603,683 | -€64,217 | -9.6% |
| Equity | 10/15 | €193,402 | €207,863 | +€14,461 | +7.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €187,202 | €189,263 | +€2,061 | +1.1% |
| Distributable reserves | 133 | €187,202 | €189,263 | +€2,061 | +1.1% |
| Amounts payable | 17/49 | €474,498 | €395,820 | -€78,678 | -16.6% |
| Amounts payable after more than one year | 17 | €384,038 | €347,807 | -€36,231 | -9.4% |
| Financial debts | 170/4 | €384,038 | €347,807 | -€36,231 | -9.4% |
| Amounts payable within one year | 42/48 | €86,661 | €45,258 | -€41,403 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €47,513 | €36,231 | -€11,281 | -23.7% |
| Trade debts | 44 | €32,996 | €4,884 | -€28,112 | -85.2% |
| Suppliers | 440/4 | €32,996 | €4,884 | -€28,112 | -85.2% |
| Taxes, remuneration and social security | 45 | €5,868 | €4,143 | -€1,725 | -29.4% |
| Taxes | 450/3 | €2,563 | €860 | -€1,702 | -66.4% |
| Remuneration and social security | 454/9 | €3,305 | €3,282 | -€23 | -0.7% |
| Other amounts payable | 47/48 | €284 | - | -€284 | |
| Accrued charges and deferred income | 492/3 | €3,799 | €2,755 | -€1,044 | -27.5% |
| Remuneration, social security and pensions | 62 | €20,725 | €23,948 | +€3,223 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,876 | €24,022 | +€146 | +0.6% |
| Other operating charges | 640/8 | €2,913 | €6,821 | +€3,908 | +134.2% |
| Gross operating margin | 9900 | €69,026 | €69,622 | +€596 | +0.9% |
| Operating profit (loss) | 9901 | €21,512 | €14,830 | -€6,682 | -31.1% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €11,998 | €10,693 | -€1,305 | -10.9% |
| Recurring financial charges | 65 | €11,998 | €10,693 | -€1,305 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €9,515 | €4,167 | -€5,348 | -56.2% |
| Income taxes | 67/77 | €2,563 | €2,105 | -€458 | -17.9% |
| Profit (loss) for the period | 9904 | €6,952 | €2,061 | -€4,890 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,952 | €2,061 | -€4,890 | -70.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.