PRISMA CONSTRUCT: what changed
PRISMA CONSTRUCT
Largest movements
- Tangible fixed assets +€29,425
new in 2025: €29,425
of which Furniture and vehicles: +€27,825
- Receivables within one year +€10,904
up €10,904 (+242%), from €4,504 to €15,408
of which Trade receivables: +€10,890
- Cash +€2,680
up €2,680 (+9.7%), from €27,666 to €30,346
mainly Trade debts (+€31,422) and Net result for the year (+€13,742)
- Trade debts +€31,422
up €31,422 (+273,230%), from €12 to €31,433
- Reserves +€12,909
up €12,909 (+54.9%), from €23,496 to €36,405
- Tax, wage and social debts -€2,155
down €2,155 (-37.2%), from €5,797 to €3,642
- Other debts +€833
up €833 (+65.8%), from €1,265 to €2,098
- Gross operating margin -€2,894
down €2,894 (-11.3%), from €25,681 to €22,788
- Taxes -€1,140
down €1,140 (-14.4%), from €7,943 to €6,802
- Depreciation +€995
new in 2025: €995
- Other operating charges +€449
up €449 (+85.1%), from €528 to €977
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,170 | €75,179 | +€43,008 | +134% |
| Fixed assets | 21/28 | - | €29,425 | +€29,425 | |
| Tangible fixed assets | 22/27 | - | €29,425 | +€29,425 | |
| Plant, machinery and equipment | 23 | - | €1,600 | +€1,600 | |
| Furniture and vehicles | 24 | - | €27,825 | +€27,825 | |
| Current assets | 29/58 | €32,170 | €45,754 | +€13,584 | +42.2% |
| Amounts receivable within one year | 40/41 | €4,504 | €15,408 | +€10,904 | +242% |
| Trade receivables | 40 | - | €10,890 | +€10,890 | |
| Other amounts receivable | 41 | €4,504 | €4,518 | +€14 | +0.3% |
| Cash at bank and in hand | 54/58 | €27,666 | €30,346 | +€2,680 | +9.7% |
| Total equity and liabilities | 10/49 | €32,170 | €75,179 | +€43,008 | +134% |
| Equity | 10/15 | €25,096 | €38,005 | +€12,909 | +51.4% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Reserves | 13 | €23,496 | €36,405 | +€12,909 | +54.9% |
| Distributable reserves | 133 | €23,496 | €36,405 | +€12,909 | +54.9% |
| Amounts payable | 17/49 | €7,074 | €37,173 | +€30,099 | +425% |
| Amounts payable within one year | 42/48 | €7,074 | €37,173 | +€30,099 | +425% |
| Trade debts | 44 | €12 | €31,433 | +€31,422 | +273,230% |
| Suppliers | 440/4 | €12 | €31,433 | +€31,422 | +273,230% |
| Taxes, remuneration and social security | 45 | €5,797 | €3,642 | -€2,155 | -37.2% |
| Taxes | 450/3 | €5,797 | €3,642 | -€2,155 | -37.2% |
| Other amounts payable | 47/48 | €1,265 | €2,098 | +€833 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €995 | +€995 | |
| Other operating charges | 640/8 | €528 | €977 | +€449 | +85.1% |
| Gross operating margin | 9900 | €25,681 | €22,788 | -€2,894 | -11.3% |
| Operating profit (loss) | 9901 | €25,154 | €20,816 | -€4,338 | -17.2% |
| Financial charges | 65/66B | €191 | €272 | +€81 | +42.1% |
| Recurring financial charges | 65 | €191 | €272 | +€81 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €24,962 | €20,544 | -€4,418 | -17.7% |
| Income taxes | 67/77 | €7,943 | €6,802 | -€1,140 | -14.4% |
| Profit (loss) for the period | 9904 | €17,020 | €13,742 | -€3,278 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,020 | €13,742 | -€3,278 | -19.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.