PRISMA CONSTRUCT: 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.
PRISMA CONSTRUCT
Largest movements
- Receivables within one year +€36,361
up €36,361 (+1,521%), from €2,390 to €38,751
of which Trade receivables: +€37,646
- Profit (loss) carried forward +€29,231
up €29,231 (+98.9%), from -€29,561 to -€330
- Tax, wage and social debts +€6,277
new in 2025: €6,277
- Accrued charges and deferred income +€828
up €828 (+29.1%), from €2,843 to €3,671
- Gross operating margin +€32,767
up €32,767, from -€1,725 to €31,042
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 | €12,905 | €48,918 | +€36,013 | +279% |
| Current assets | 29/58 | €12,905 | €48,918 | +€36,013 | +279% |
| Amounts receivable within one year | 40/41 | €2,390 | €38,751 | +€36,361 | +1,521% |
| Trade receivables | 40 | €197 | €37,843 | +€37,646 | +19,110% |
| Other amounts receivable | 41 | €2,193 | €908 | -€1,285 | -58.6% |
| Cash at bank and in hand | 54/58 | €786 | €386 | -€400 | -50.9% |
| Deferred charges and accrued income | 490/1 | €9,729 | €9,781 | +€52 | +0.5% |
| Total equity and liabilities | 10/49 | €12,905 | €48,918 | +€36,013 | +279% |
| Equity | 10/15 | -€10,961 | €18,270 | +€29,231 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,561 | -€330 | +€29,231 | +98.9% |
| Amounts payable | 17/49 | €23,866 | €30,648 | +€6,782 | +28.4% |
| Amounts payable within one year | 42/48 | €21,023 | €26,977 | +€5,954 | +28.3% |
| Trade debts | 44 | €323 | - | -€323 | |
| Suppliers | 440/4 | €323 | - | -€323 | |
| Taxes, remuneration and social security | 45 | - | €6,277 | +€6,277 | |
| Taxes | 450/3 | - | €6,277 | +€6,277 | |
| Other amounts payable | 47/48 | €20,700 | €20,700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,843 | €3,671 | +€828 | +29.1% |
| Other operating charges | 640/8 | €563 | €528 | -€35 | -6.2% |
| Gross operating margin | 9900 | -€1,725 | €31,042 | +€32,767 | |
| Operating profit (loss) | 9901 | -€2,288 | €30,514 | +€32,802 | |
| Financial income | 75/76B | €102 | €52 | -€50 | -49.0% |
| Recurring financial income | 75 | €102 | €52 | -€50 | -49.0% |
| Financial charges | 65/66B | €1,237 | €1,362 | +€125 | +10.1% |
| Recurring financial charges | 65 | €1,237 | €1,362 | +€125 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,423 | €29,204 | +€32,627 | |
| Income taxes | 67/77 | €27 | -€27 | -€54 | |
| Profit (loss) for the period | 9904 | -€3,450 | €29,231 | +€32,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,450 | €29,231 | +€32,681 |
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 29 October 2026 via checked.be.