ProDigest: what changed
Two fiscal 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.
What changed
ProDigest
NACE 72.101, Research and development on biotechnology
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€32,740
2024 · €110,989-€78,249
Equity
€5.2m
2024 · €5.1m+€32,740
Cash
€654,607
2024 · €456,509+€198,097
Balance sheet total
€7.8m
2024 · €7.8m+€74,944
Largest movements
Assets
- Tangible fixed assets -€320,934
down €320,934 (-22.1%), from €1.5m to €1.1m
of which Plant, machinery and equipment: -€355,939
- Receivables after one year +€309,284
up €309,284 (+19.5%), from €1.6m to €1.9m
of which Other amounts receivable: +€309,284
- Cash +€198,097
up €198,097 (+43.4%), from €456,509 to €654,607
mainly Depreciation (+€569,184) and Advances received (+€426,596)
- Current investments -€118,293
down €118,293 (-100.0%), from €118,293 to €0
Equity and liabilities
- Current portion of long-term debt -€429,249
down €429,249 (-75.2%), from €570,458 to €141,209
- Advances received +€426,596
up €426,596 (+76.7%), from €556,500 to €983,096
- Accrued charges and deferred income +€380,004
up €380,004 (+269.1%), from €141,238 to €521,242
- Debts after one year -€141,209
down €141,209 (-100.0%), from €141,209 to €0
- Trade debts -€96,485
down €96,485 (-14.8%), from €651,320 to €554,836
Income statement
- Staff costs +€53,927
up €53,927 (+1.5%), from €3.6m to €3.6m
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.
Result 2024
€110,989
Gross operating margin
-€19,023
Staff costs
-€53,927
Depreciation
-€23,742
Write-downs
+€3,136
Other operating charges
+€1,490
Financial income
-€25,979
Financial charges
+€39,795
Result 2025
€32,740
Cash bridge derived
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.
From operations
+€927,683
Investment
-€164,261
Financing
-€565,325
Cash 2024
€456,509
From operations (derived)
+€927,683
Net result for the year
+€32,740
Depreciation
+€569,184
Receivables after one year
-€309,284
Stocks and contracts
+€49,854
Receivables within one year
+€18,838
Deferred charges and accrued income
-€41,178
Trade debts
-€96,485
Tax, wage and social debts
-€29,961
Advances received
+€426,596
Other debts
-€72,626
Accrued charges and deferred income
+€380,004
Investment (derived)
-€164,261
Investment in fixed assets (net)
-€282,554
Current investments
+€118,293
Financing
-€565,325
Debts after one year
-€141,209
Current portion of long-term debt
-€429,249
Short-term financial debts
+€5,133
Cash 2025
€654,607
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,756,533 | €7,831,477 | +€74,944 | +1.0% |
| Fixed assets | 21/28 | €1,530,592 | €1,243,961 | -€286,630 | -18.7% |
| Intangible fixed assets | 21 | €24,244 | €59,537 | +€35,292 | +145.6% |
| Tangible fixed assets | 22/27 | €1,455,358 | €1,134,424 | -€320,934 | -22.1% |
| Plant, machinery and equipment | 23 | €1,391,997 | €1,036,058 | -€355,939 | -25.6% |
| Furniture and vehicles | 24 | €63,362 | €98,367 | +€35,005 | +55.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €50,989 | €50,000 | -€989 | -1.9% |
| Current assets | 29/58 | €6,225,941 | €6,587,516 | +€361,574 | +5.8% |
| Amounts receivable after more than one year | 29 | €1,589,136 | €1,898,420 | +€309,284 | +19.5% |
| Trade receivables | 290 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,514,136 | €1,823,420 | +€309,284 | +20.4% |
| Stocks and contracts in progress | 3 | €442,795 | €392,941 | -€49,854 | -11.3% |
| Stocks | 30/36 | €442,795 | €392,941 | -€49,854 | -11.3% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,386,983 | €3,368,145 | -€18,838 | -0.6% |
| Trade receivables | 40 | €2,963,909 | €2,852,507 | -€111,403 | -3.8% |
| Other amounts receivable | 41 | €423,074 | €515,638 | +€92,564 | +21.9% |
| Current investments | 50/53 | €118,293 | €0 | -€118,293 | -100.0% |
| Cash at bank and in hand | 54/58 | €456,509 | €654,607 | +€198,097 | +43.4% |
| Deferred charges and accrued income | 490/1 | €232,226 | €273,404 | +€41,178 | +17.7% |
| Total equity and liabilities | 10/49 | €7,756,533 | €7,831,477 | +€74,944 | +1.0% |
| Equity | 10/15 | €5,129,960 | €5,162,700 | +€32,740 | +0.6% |
| Contributions | 10/11 | €214,642 | €214,642 | = | 0.0% |
| Reserves | 13 | €1,091,002 | €1,091,002 | = | 0.0% |
| Distributable reserves | 133 | €1,091,002 | €1,091,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,824,315 | €3,857,055 | +€32,740 | +0.9% |
| Amounts payable | 17/49 | €2,626,573 | €2,668,777 | +€42,204 | +1.6% |
| Amounts payable after more than one year | 17 | €141,209 | €0 | -€141,209 | -100.0% |
| Financial debts | 170/4 | €141,209 | €0 | -€141,209 | -100.0% |
| Amounts payable within one year | 42/48 | €2,344,127 | €2,147,535 | -€196,592 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €570,458 | €141,209 | -€429,249 | -75.2% |
| Financial debts | 43 | €71 | €5,204 | +€5,133 | +7232.5% |
| Credit institutions | 430/8 | €71 | €5,204 | +€5,133 | +7232.5% |
| Trade debts | 44 | €651,320 | €554,836 | -€96,485 | -14.8% |
| Suppliers | 440/4 | €651,320 | €554,836 | -€96,485 | -14.8% |
| Advances received on contracts in progress | 46 | €556,500 | €983,096 | +€426,596 | +76.7% |
| Taxes, remuneration and social security | 45 | €493,152 | €463,191 | -€29,961 | -6.1% |
| Taxes | 450/3 | €19,877 | €3,905 | -€15,972 | -80.4% |
| Remuneration and social security | 454/9 | €473,275 | €459,285 | -€13,989 | -3.0% |
| Other amounts payable | 47/48 | €72,626 | €0 | -€72,626 | -100.0% |
| Accrued charges and deferred income | 492/3 | €141,238 | €521,242 | +€380,004 | +269.1% |
| Non-recurring operating income | 76A | €0 | €40 | +€40 | |
| Remuneration, social security and pensions | 62 | €3,565,900 | €3,619,827 | +€53,927 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545,442 | €569,184 | +€23,742 | +4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,900 | €11,764 | -€3,136 | -21.0% |
| Other operating charges | 640/8 | €10,143 | €8,653 | -€1,490 | -14.7% |
| Gross operating margin | 9900 | €4,229,788 | €4,210,765 | -€19,023 | -0.4% |
| Operating profit (loss) | 9901 | €93,402 | €1,337 | -€92,065 | -98.6% |
| Financial income | 75/76B | €128,801 | €102,822 | -€25,979 | -20.2% |
| Recurring financial income | 75 | €128,801 | €102,822 | -€25,979 | -20.2% |
| Financial charges | 65/66B | €111,214 | €71,419 | -€39,795 | -35.8% |
| Recurring financial charges | 65 | €71,927 | €37,069 | -€34,858 | -48.5% |
| Non-recurring financial charges | 66B | €39,287 | €34,350 | -€4,937 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €110,989 | €32,740 | -€78,249 | -70.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €110,989 | €32,740 | -€78,249 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €110,989 | €32,740 | -€78,249 | -70.5% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.