PRYSM: 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.
PRYSM
Largest movements
- Receivables within one year -€9,188
down €9,188 (-11.1%), from €82,879 to €73,691
of which Trade receivables: -€7,340
- Tangible fixed assets -€1,176
down €1,176 (-39.0%), from €3,014 to €1,838
- Profit (loss) carried forward -€13,383
down €13,383 (-38.7%), from €34,587 to €21,204
- Short-term financial debts +€3,297
up €3,297 (+659%), from €500 to €3,797
- Gross operating margin -€39,887
down €39,887, from €24,782 to -€15,105
- Taxes -€1,543
down €1,543 (-93.1%), from €1,657 to €114
- Depreciation -€653
down €653 (-35.7%), from €1,828 to €1,176
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 | €86,830 | €76,011 | -€10,819 | -12.5% |
| Fixed assets | 21/28 | €3,014 | €1,838 | -€1,176 | -39.0% |
| Tangible fixed assets | 22/27 | €3,014 | €1,838 | -€1,176 | -39.0% |
| Furniture and vehicles | 24 | €3,014 | €1,838 | -€1,176 | -39.0% |
| Current assets | 29/58 | €83,816 | €74,173 | -€9,643 | -11.5% |
| Amounts receivable within one year | 40/41 | €82,879 | €73,691 | -€9,188 | -11.1% |
| Trade receivables | 40 | €13,539 | €6,199 | -€7,340 | -54.2% |
| Other amounts receivable | 41 | €69,340 | €67,491 | -€1,848 | -2.7% |
| Cash at bank and in hand | 54/58 | €4 | €4 | -€0 | -7.3% |
| Deferred charges and accrued income | 490/1 | €933 | €479 | -€455 | -48.7% |
| Total equity and liabilities | 10/49 | €86,830 | €76,011 | -€10,819 | -12.5% |
| Equity | 10/15 | €82,550 | €69,166 | -€13,383 | -16.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,963 | €27,963 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,969 | €1,969 | = | 0.0% |
| Distributable reserves | 133 | €23,993 | €23,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,587 | €21,204 | -€13,383 | -38.7% |
| Amounts payable | 17/49 | €4,280 | €6,845 | +€2,565 | +59.9% |
| Amounts payable within one year | 42/48 | €3,718 | €6,845 | +€3,127 | +84.1% |
| Financial debts | 43 | €500 | €3,797 | +€3,297 | +659% |
| Credit institutions | 430/8 | €500 | €3,797 | +€3,297 | +659% |
| Trade debts | 44 | €1,668 | €1,079 | -€588 | -35.3% |
| Suppliers | 440/4 | €1,668 | €1,079 | -€588 | -35.3% |
| Taxes, remuneration and social security | 45 | €1,550 | €1,968 | +€419 | +27.0% |
| Taxes | 450/3 | €1,550 | €1,968 | +€419 | +27.0% |
| Accrued charges and deferred income | 492/3 | €563 | - | -€563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,828 | €1,176 | -€653 | -35.7% |
| Other operating charges | 640/8 | €264 | €239 | -€25 | -9.5% |
| Gross operating margin | 9900 | €24,782 | -€15,105 | -€39,887 | |
| Operating profit (loss) | 9901 | €22,689 | -€16,520 | -€39,209 | |
| Financial income | 75/76B | €3,777 | €3,856 | +€79 | +2.1% |
| Recurring financial income | 75 | €3,777 | €3,856 | +€79 | +2.1% |
| Financial charges | 65/66B | €816 | €606 | -€211 | -25.8% |
| Recurring financial charges | 65 | €816 | €606 | -€211 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €25,650 | -€13,270 | -€38,920 | |
| Income taxes | 67/77 | €1,657 | €114 | -€1,543 | -93.1% |
| Profit (loss) for the period | 9904 | €23,993 | -€13,383 | -€37,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,993 | -€13,383 | -€37,377 |
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.