PRIZM: 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.
PRIZM
Largest movements
- Receivables within one year +€706,534
up €706,534 (+93.8%), from €753,357 to €1.5m
of which Trade receivables: +€683,281
- Stocks and contracts -€286,672
down €286,672 (-10.5%), from €2.7m to €2.4m
- Tangible fixed assets +€184,991
up €184,991 (+7,828%), from €2,363 to €187,354
of which Land and buildings: +€168,998
- Trade debts +€752,708
up €752,708 (+33.1%), from €2.3m to €3.0m
- Other debts -€167,576
down €167,576 (-16.1%), from €1.0m to €874,530
- Other operating charges +€23,363
up €23,363 (+1,497%), from €1,561 to €24,924
- Gross operating margin +€16,036
up €16,036 (+42.7%), from €37,597 to €53,633
- Depreciation +€4,309
up €4,309 (+890%), from €484 to €4,794
- Taxes +€3,881
up €3,881 (+99.0%), from €3,920 to €7,801
- Financial charges -€2,179
down €2,179 (-39.4%), from €5,529 to €3,350
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 | €3,500,183 | €4,097,451 | +€597,268 | +17.1% |
| Fixed assets | 21/28 | €4,363 | €189,354 | +€184,991 | +4,240% |
| Tangible fixed assets | 22/27 | €2,363 | €187,354 | +€184,991 | +7,828% |
| Land and buildings | 22 | - | €168,998 | +€168,998 | |
| Plant, machinery and equipment | 23 | €1,289 | €885 | -€404 | -31.4% |
| Furniture and vehicles | 24 | €1,074 | €17,471 | +€16,397 | +1,526% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €3,495,820 | €3,908,097 | +€412,277 | +11.8% |
| Stocks and contracts in progress | 3 | €2,730,086 | €2,443,415 | -€286,672 | -10.5% |
| Stocks | 30/36 | €2,730,086 | €2,443,415 | -€286,672 | -10.5% |
| Amounts receivable within one year | 40/41 | €753,357 | €1,459,890 | +€706,534 | +93.8% |
| Trade receivables | 40 | €731,801 | €1,415,082 | +€683,281 | +93.4% |
| Other amounts receivable | 41 | €21,556 | €44,808 | +€23,252 | +108% |
| Cash at bank and in hand | 54/58 | €10,689 | €2,274 | -€8,415 | -78.7% |
| Deferred charges and accrued income | 490/1 | €1,688 | €2,517 | +€830 | +49.2% |
| Total equity and liabilities | 10/49 | €3,500,183 | €4,097,451 | +€597,268 | +17.1% |
| Equity | 10/15 | €163,194 | €163,856 | +€663 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €269,898 | €269,898 | = | 0.0% |
| Distributable reserves | 133 | €269,898 | €269,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,304 | -€124,642 | +€663 | +0.5% |
| Amounts payable | 17/49 | €3,336,989 | €3,933,595 | +€596,606 | +17.9% |
| Amounts payable within one year | 42/48 | €3,336,989 | €3,933,595 | +€596,606 | +17.9% |
| Trade debts | 44 | €2,275,638 | €3,028,345 | +€752,708 | +33.1% |
| Suppliers | 440/4 | €2,275,638 | €3,028,345 | +€752,708 | +33.1% |
| Taxes, remuneration and social security | 45 | €19,246 | €30,719 | +€11,473 | +59.6% |
| Taxes | 450/3 | €10,949 | €15,719 | +€4,770 | +43.6% |
| Remuneration and social security | 454/9 | €8,296 | €15,000 | +€6,703 | +80.8% |
| Other amounts payable | 47/48 | €1,042,106 | €874,530 | -€167,576 | -16.1% |
| Remuneration, social security and pensions | 62 | €14,346 | €14,266 | -€80 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €4,794 | +€4,309 | +890% |
| Other operating charges | 640/8 | €1,561 | €24,924 | +€23,363 | +1,497% |
| Gross operating margin | 9900 | €37,597 | €53,633 | +€16,036 | +42.7% |
| Operating profit (loss) | 9901 | €21,207 | €9,650 | -€11,557 | -54.5% |
| Financial income | 75/76B | €1,606 | €2,164 | +€558 | +34.7% |
| Recurring financial income | 75 | €1,606 | €2,164 | +€558 | +34.7% |
| Financial charges | 65/66B | €5,529 | €3,350 | -€2,179 | -39.4% |
| Recurring financial charges | 65 | €5,529 | €3,350 | -€2,179 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €17,284 | €8,464 | -€8,820 | -51.0% |
| Income taxes | 67/77 | €3,920 | €7,801 | +€3,881 | +99.0% |
| Profit (loss) for the period | 9904 | €13,364 | €663 | -€12,701 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,364 | €663 | -€12,701 | -95.0% |
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 25 October 2026 via checked.be.