PRYSM Consulting: 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 Consulting
Largest movements
- Receivables within one year +€40,375
up €40,375 (+119%), from €33,797 to €74,172
of which Trade receivables: +€43,135
- Tangible fixed assets -€2,503
down €2,503 (-2.4%), from €104,961 to €102,458
of which Furniture and vehicles: -€4,272
- Cash +€2,049
up €2,049 (+17.4%), from €11,794 to €13,843
mainly Net result for the year (+€46,368) and Depreciation (+€8,486)
- Profit (loss) carried forward +€46,368
up €46,368 (+83.1%), from €55,808 to €102,175
- Debts after one year -€7,651
down €7,651 (-10.2%), from €75,001 to €67,350
- Trade debts +€4,305
up €4,305, from €0 to €4,305
- Other debts -€4,020
down €4,020 (-36.7%), from €10,941 to €6,920
- Current portion of long-term debt +€3,762
new in 2025: €3,762
- Gross operating margin +€38,130
up €38,130 (+101%), from €37,754 to €75,885
- Taxes +€8,724
up €8,724 (+108%), from €8,050 to €16,774
- Financial charges +€3,394
up €3,394 (+1,514%), from €224 to €3,618
- Depreciation +€3,243
up €3,243 (+61.9%), from €5,242 to €8,486
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 | €161,069 | €200,473 | +€39,404 | +24.5% |
| Fixed assets | 21/28 | €114,961 | €112,458 | -€2,503 | -2.2% |
| Tangible fixed assets | 22/27 | €104,961 | €102,458 | -€2,503 | -2.4% |
| Land and buildings | 22 | €94,338 | €91,662 | -€2,675 | -2.8% |
| Furniture and vehicles | 24 | €10,624 | €6,351 | -€4,272 | -40.2% |
| Assets under construction and advance payments | 27 | - | €4,445 | +€4,445 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €46,108 | €88,015 | +€41,907 | +90.9% |
| Amounts receivable within one year | 40/41 | €33,797 | €74,172 | +€40,375 | +119% |
| Trade receivables | 40 | €13,172 | €56,307 | +€43,135 | +327% |
| Other amounts receivable | 41 | €20,625 | €17,865 | -€2,759 | -13.4% |
| Current investments | 50/53 | €517 | €0 | -€517 | -100% |
| Cash at bank and in hand | 54/58 | €11,794 | €13,843 | +€2,049 | +17.4% |
| Total equity and liabilities | 10/49 | €161,069 | €200,473 | +€39,404 | +24.5% |
| Equity | 10/15 | €57,308 | €103,675 | +€46,368 | +80.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,808 | €102,175 | +€46,368 | +83.1% |
| Amounts payable | 17/49 | €103,761 | €96,798 | -€6,964 | -6.7% |
| Amounts payable after more than one year | 17 | €75,001 | €67,350 | -€7,651 | -10.2% |
| Financial debts | 170/4 | €75,001 | €67,350 | -€7,651 | -10.2% |
| Amounts payable within one year | 42/48 | €28,760 | €29,448 | +€688 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,762 | +€3,762 | |
| Trade debts | 44 | €0 | €4,305 | +€4,305 | |
| Suppliers | 440/4 | €0 | €4,305 | +€4,305 | |
| Taxes, remuneration and social security | 45 | €17,820 | €14,460 | -€3,360 | -18.9% |
| Taxes | 450/3 | €17,820 | €14,460 | -€3,360 | -18.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €10,941 | €6,920 | -€4,020 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,242 | €8,486 | +€3,243 | +61.9% |
| Other operating charges | 640/8 | - | €640 | +€640 | |
| Gross operating margin | 9900 | €37,754 | €75,885 | +€38,130 | +101% |
| Operating profit (loss) | 9901 | €32,512 | €66,759 | +€34,247 | +105% |
| Financial charges | 65/66B | €224 | €3,618 | +€3,394 | +1,514% |
| Recurring financial charges | 65 | €224 | €3,618 | +€3,394 | +1,514% |
| Profit (loss) for the period before taxes | 9903 | €32,288 | €63,142 | +€30,854 | +95.6% |
| Income taxes | 67/77 | €8,050 | €16,774 | +€8,724 | +108% |
| Profit (loss) for the period | 9904 | €24,238 | €46,368 | +€22,130 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,238 | €46,368 | +€22,130 | +91.3% |
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 23 October 2026 via checked.be.