PRODIGIO ARTURO: 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.
PRODIGIO ARTURO
Largest movements
- Cash -€40,579
down €40,579 (-45.2%), from €89,793 to €49,214
mainly Net result for the year (-€35,308) and Tax, wage and social debts (-€5,287)
- Tangible fixed assets -€5,886
down €5,886 (-22.2%), from €26,478 to €20,592
of which Furniture and vehicles: -€5,739
- Receivables within one year +€1,692
up €1,692 (+15.6%), from €10,864 to €12,557
of which Trade receivables: +€1,088
- Profit (loss) carried forward -€35,308
down €35,308, from €23,642 to -€11,665
- Tax, wage and social debts -€5,287
down €5,287 (-52.3%), from €10,113 to €4,826
- Debts after one year -€3,316
down €3,316 (-27.0%), from €12,301 to €8,984
- Other debts -€1,628
down €1,628 (-6.5%), from €24,890 to €23,262
- Gross operating margin -€35,426
down €35,426, from €9,011 to -€26,415
- Depreciation +€2,200
up €2,200 (+59.7%), from €3,686 to €5,886
- Taxes -€1,094
down €1,094 (-67.1%), from €1,630 to €537
- Other operating charges -€500
down €500 (-24.9%), from €2,009 to €1,509
- Financial charges -€341
down €341 (-25.5%), from €1,338 to €997
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 | €127,655 | €83,104 | -€44,551 | -34.9% |
| Fixed assets | 21/28 | €26,569 | €20,683 | -€5,886 | -22.2% |
| Tangible fixed assets | 22/27 | €26,478 | €20,592 | -€5,886 | -22.2% |
| Plant, machinery and equipment | 23 | €1,164 | €1,017 | -€147 | -12.6% |
| Furniture and vehicles | 24 | €25,314 | €19,576 | -€5,739 | -22.7% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €101,086 | €62,421 | -€38,666 | -38.3% |
| Amounts receivable within one year | 40/41 | €10,864 | €12,557 | +€1,692 | +15.6% |
| Trade receivables | 40 | €7,891 | €8,979 | +€1,088 | +13.8% |
| Other amounts receivable | 41 | €2,973 | €3,578 | +€605 | +20.3% |
| Cash at bank and in hand | 54/58 | €89,793 | €49,214 | -€40,579 | -45.2% |
| Deferred charges and accrued income | 490/1 | €429 | €650 | +€221 | +51.4% |
| Total equity and liabilities | 10/49 | €127,655 | €83,104 | -€44,551 | -34.9% |
| Equity | 10/15 | €75,457 | €40,149 | -€35,308 | -46.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €33,223 | €33,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,223 | €1,859 | -€1,363 | -42.3% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Own shares acquired | 1312 | €1,363 | - | -€1,363 | |
| Distributable reserves | 133 | €30,000 | €31,363 | +€1,363 | +4.5% |
| Profit (loss) carried forward | 14 | €23,642 | -€11,665 | -€35,308 | |
| Amounts payable | 17/49 | €52,198 | €42,954 | -€9,244 | -17.7% |
| Amounts payable after more than one year | 17 | €12,301 | €8,984 | -€3,316 | -27.0% |
| Financial debts | 170/4 | €12,301 | €8,984 | -€3,316 | -27.0% |
| Amounts payable within one year | 42/48 | €39,898 | €33,970 | -€5,928 | -14.9% |
| Financial debts | 43 | €3,168 | €3,316 | +€148 | +4.7% |
| Credit institutions | 430/8 | €3,168 | €3,316 | +€148 | +4.7% |
| Trade debts | 44 | €1,726 | €2,565 | +€839 | +48.6% |
| Suppliers | 440/4 | €1,726 | €2,565 | +€839 | +48.6% |
| Taxes, remuneration and social security | 45 | €10,113 | €4,826 | -€5,287 | -52.3% |
| Taxes | 450/3 | €10,113 | €4,826 | -€5,287 | -52.3% |
| Other amounts payable | 47/48 | €24,890 | €23,262 | -€1,628 | -6.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,686 | €5,886 | +€2,200 | +59.7% |
| Other operating charges | 640/8 | €2,009 | €1,509 | -€500 | -24.9% |
| Gross operating margin | 9900 | €9,011 | -€26,415 | -€35,426 | |
| Operating profit (loss) | 9901 | €3,317 | -€33,810 | -€37,127 | |
| Financial income | 75/76B | €292 | €35 | -€257 | -87.9% |
| Recurring financial income | 75 | €292 | €35 | -€257 | -87.9% |
| Financial charges | 65/66B | €1,338 | €997 | -€341 | -25.5% |
| Recurring financial charges | 65 | €1,338 | €997 | -€341 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €2,272 | -€34,771 | -€37,043 | |
| Income taxes | 67/77 | €1,630 | €537 | -€1,094 | -67.1% |
| Profit (loss) for the period | 9904 | €641 | -€35,308 | -€35,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €641 | -€35,308 | -€35,949 |
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 30 October 2026 via checked.be.