PRISP: 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.
PRISP
Largest movements
- Cash +€19,945
up €19,945 (+60.0%), from €33,227 to €53,172
mainly Net result for the year (+€34,196) and Depreciation (+€7,060)
- Receivables within one year +€5,237
up €5,237 (+13.5%), from €38,781 to €44,018
of which Trade receivables: +€4,784
- Reserves +€34,196
up €34,196 (+40.4%), from €84,693 to €118,889
- Other debts -€10,371
down €10,371 (-45.9%), from €22,607 to €12,236
- Tax, wage and social debts +€6,396
up €6,396 (+104.6%), from €6,115 to €12,511
- Trade debts -€3,438
down €3,438 (-62.8%), from €5,479 to €2,041
- Gross operating margin +€62,642
up €62,642, from -€3,499 to €59,142
- Financial income -€22,313
down €22,313 (-92.4%), from €24,143 to €1,830
- Taxes +€14,204
up €14,204 (+726.3%), from €1,956 to €16,160
- Depreciation -€3,733
down €3,733 (-34.6%), from €10,793 to €7,060
- Financial charges -€1,664
down €1,664 (-48.7%), from €3,414 to €1,750
of which Non-recurring financial charges: -€3,913
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 | €137,880 | €164,676 | +€26,795 | +19.4% |
| Fixed assets | 21/28 | €11,735 | €12,260 | +€525 | +4.5% |
| Tangible fixed assets | 22/27 | €11,735 | €12,260 | +€525 | +4.5% |
| Plant, machinery and equipment | 23 | €3,040 | €4,859 | +€1,819 | +59.8% |
| Furniture and vehicles | 24 | €6,140 | €5,789 | -€352 | -5.7% |
| Other tangible fixed assets | 26 | €2,555 | €1,612 | -€942 | -36.9% |
| Current assets | 29/58 | €126,145 | €152,416 | +€26,270 | +20.8% |
| Amounts receivable within one year | 40/41 | €38,781 | €44,018 | +€5,237 | +13.5% |
| Trade receivables | 40 | €38,781 | €43,565 | +€4,784 | +12.3% |
| Other amounts receivable | 41 | - | €453 | +€453 | |
| Current investments | 50/53 | €53,149 | €53,852 | +€703 | +1.3% |
| Cash at bank and in hand | 54/58 | €33,227 | €53,172 | +€19,945 | +60.0% |
| Deferred charges and accrued income | 490/1 | €989 | €1,374 | +€385 | +39.0% |
| Total equity and liabilities | 10/49 | €137,880 | €164,676 | +€26,795 | +19.4% |
| Equity | 10/15 | €103,293 | €137,489 | +€34,196 | +33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,693 | €118,889 | +€34,196 | +40.4% |
| Distributable reserves | 133 | €84,693 | €118,889 | +€34,196 | +40.4% |
| Amounts payable | 17/49 | €34,588 | €27,187 | -€7,401 | -21.4% |
| Amounts payable within one year | 42/48 | €34,200 | €26,787 | -€7,413 | -21.7% |
| Trade debts | 44 | €5,479 | €2,041 | -€3,438 | -62.8% |
| Suppliers | 440/4 | €5,479 | €2,041 | -€3,438 | -62.8% |
| Taxes, remuneration and social security | 45 | €6,115 | €12,511 | +€6,396 | +104.6% |
| Taxes | 450/3 | €6,115 | €12,511 | +€6,396 | +104.6% |
| Other amounts payable | 47/48 | €22,607 | €12,236 | -€10,371 | -45.9% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,793 | €7,060 | -€3,733 | -34.6% |
| Other operating charges | 640/8 | €1,500 | €1,806 | +€306 | +20.4% |
| Gross operating margin | 9900 | -€3,499 | €59,142 | +€62,642 | |
| Operating profit (loss) | 9901 | -€15,792 | €50,277 | +€66,069 | |
| Financial income | 75/76B | €24,143 | €1,830 | -€22,313 | -92.4% |
| Recurring financial income | 75 | €24,143 | €1,830 | -€22,313 | -92.4% |
| Financial charges | 65/66B | €3,414 | €1,750 | -€1,664 | -48.7% |
| Recurring financial charges | 65 | -€498 | €1,750 | +€2,248 | |
| Non-recurring financial charges | 66B | €3,913 | - | -€3,913 | |
| Profit (loss) for the period before taxes | 9903 | €4,937 | €50,356 | +€45,420 | +920.1% |
| Income taxes | 67/77 | €1,956 | €16,160 | +€14,204 | +726.3% |
| Profit (loss) for the period | 9904 | €2,981 | €34,196 | +€31,215 | +1047.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,981 | €34,196 | +€31,215 | +1047.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.