PRODIGIT: 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.
PRODIGIT
Largest movements
- Cash +€131,177
up €131,177 (+118.4%), from €110,780 to €241,956
- Receivables within one year -€52,555
down €52,555 (-53.5%), from €98,211 to €45,656
- Deferred charges and accrued income -€9,358
no longer reported in 2024 (was €9,358)
- Other debts +€43,434
new in 2024: €43,434
- Profit (loss) carried forward +€13,974
up €13,974 (+57.0%), from -€24,504 to -€10,529
- Reserves +€8,488
up €8,488 (+3.9%), from €215,629 to €224,116
of which Distributable reserves: +€8,488
- Gross operating margin +€27,146
up €27,146 (+76.1%), from €35,652 to €62,798
- Staff costs +€13,924
up €13,924 (+253.7%), from €5,489 to €19,414
- Taxes +€2,761
up €2,761, from -€14 to €2,746
From the 2022 result to the 2024 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,430 | €291,509 | +€71,079 | +32.2% |
| Fixed assets | 21/28 | €2,081 | €3,896 | +€1,815 | +87.3% |
| Tangible fixed assets | 22/27 | €2,081 | €3,646 | +€1,565 | +75.2% |
| Plant, machinery and equipment | 23 | €2,081 | €3,646 | +€1,565 | +75.2% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €218,349 | €287,612 | +€69,263 | +31.7% |
| Amounts receivable within one year | 40/41 | €98,211 | €45,656 | -€52,555 | -53.5% |
| Trade receivables | 40 | €98,211 | €45,656 | -€52,555 | -53.5% |
| Cash at bank and in hand | 54/58 | €110,780 | €241,956 | +€131,177 | +118.4% |
| Deferred charges and accrued income | 490/1 | €9,358 | - | -€9,358 | |
| Total equity and liabilities | 10/49 | €220,430 | €291,509 | +€71,079 | +32.2% |
| Equity | 10/15 | €197,322 | €219,784 | +€22,462 | +11.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €215,629 | €224,116 | +€8,488 | +3.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,619 | €10,619 | = | 0.0% |
| Distributable reserves | 133 | €203,150 | €211,638 | +€8,488 | +4.2% |
| Profit (loss) carried forward | 14 | -€24,504 | -€10,529 | +€13,974 | +57.0% |
| Provisions and deferred taxes | 16 | - | €2,510 | +€2,510 | |
| Provisions for liabilities and charges | 160/5 | - | €2,510 | +€2,510 | |
| Other liabilities and charges | 164/5 | - | €2,510 | +€2,510 | |
| Amounts payable | 17/49 | €23,107 | €69,215 | +€46,108 | +199.5% |
| Amounts payable after more than one year | 17 | €18,000 | €18,000 | = | 0.0% |
| Financial debts | 170/4 | €18,000 | €18,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,107 | €51,215 | +€46,108 | +902.8% |
| Trade debts | 44 | €1,965 | €3,999 | +€2,034 | +103.5% |
| Suppliers | 440/4 | €1,965 | €3,999 | +€2,034 | +103.5% |
| Taxes, remuneration and social security | 45 | €3,142 | €3,781 | +€639 | +20.4% |
| Taxes | 450/3 | €2,490 | €1,827 | -€663 | -26.6% |
| Remuneration and social security | 454/9 | €652 | €1,954 | +€1,302 | +199.8% |
| Other amounts payable | 47/48 | - | €43,434 | +€43,434 | |
| Non-recurring operating income | 76A | €1,499 | - | -€1,499 | |
| Remuneration, social security and pensions | 62 | €5,489 | €19,414 | +€13,924 | +253.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €426 | -€77 | -15.3% |
| Non-recurring operating charges | 66A | - | €2,510 | +€2,510 | |
| Gross operating margin | 9900 | €35,652 | €62,798 | +€27,146 | +76.1% |
| Operating profit (loss) | 9901 | €29,659 | €40,448 | +€10,789 | +36.4% |
| Financial income | 75/76B | - | €529 | +€529 | |
| Recurring financial income | 75 | - | €529 | +€529 | |
| Financial charges | 65/66B | €268 | €257 | -€11 | -4.2% |
| Recurring financial charges | 65 | €268 | €257 | -€11 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €29,391 | €40,720 | +€11,329 | +38.5% |
| Income taxes | 67/77 | -€14 | €2,746 | +€2,761 | |
| Profit (loss) for the period | 9904 | €29,405 | €37,974 | +€8,569 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,405 | €37,974 | +€8,569 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.