PRODIGMA CONSULTANCY: 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.
PRODIGMA CONSULTANCY
Largest movements
- Receivables after one year +€120,000
up €120,000 (+171.4%), from €70,000 to €190,000
- Tangible fixed assets -€65,646
down €65,646 (-93.0%), from €70,617 to €4,971
of which Land and buildings: -€62,292
- Deferred charges and accrued income -€8,977
down €8,977 (-69.7%), from €12,877 to €3,900
- Reserves +€141,764
up €141,764 (+7621.7%), from €1,860 to €143,624
of which Tax-exempt reserves: +€141,764
- Debts after one year -€80,221
no longer reported in 2024 (was €80,221)
- Provisions +€47,255
new in 2024: €47,255
- Profit (loss) carried forward -€37,706
down €37,706, from €6,012 to -€31,694
- Tax, wage and social debts -€12,656
down €12,656 (-90.7%), from €13,950 to €1,293
of which Taxes: -€11,886
- Gross operating margin +€177,816
up €177,816 (+853.3%), from €20,839 to €198,655
- Taxes +€35,262
new in 2024: €35,262
- Financial income +€3,900
new in 2024: €3,900
- Financial charges +€3,009
up €3,009 (+61.2%), from €4,915 to €7,924
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,653 | €251,010 | +€43,357 | +20.9% |
| Fixed assets | 21/28 | €70,617 | €4,971 | -€65,646 | -93.0% |
| Tangible fixed assets | 22/27 | €70,617 | €4,971 | -€65,646 | -93.0% |
| Land and buildings | 22 | €62,292 | - | -€62,292 | |
| Furniture and vehicles | 24 | €8,325 | €4,971 | -€3,354 | -40.3% |
| Current assets | 29/58 | €137,036 | €246,039 | +€109,003 | +79.5% |
| Amounts receivable after more than one year | 29 | €70,000 | €190,000 | +€120,000 | +171.4% |
| Other amounts receivable | 291 | €70,000 | €190,000 | +€120,000 | +171.4% |
| Amounts receivable within one year | 40/41 | €54,159 | €52,117 | -€2,042 | -3.8% |
| Other amounts receivable | 41 | €54,159 | €52,117 | -€2,042 | -3.8% |
| Cash at bank and in hand | 54/58 | €0 | €22 | +€22 | +37166.7% |
| Deferred charges and accrued income | 490/1 | €12,877 | €3,900 | -€8,977 | -69.7% |
| Total equity and liabilities | 10/49 | €207,653 | €251,010 | +€43,357 | +20.9% |
| Equity | 10/15 | €20,272 | €124,330 | +€104,058 | +513.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €143,624 | +€141,764 | +7621.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €141,764 | +€141,764 | |
| Profit (loss) carried forward | 14 | €6,012 | -€31,694 | -€37,706 | |
| Provisions and deferred taxes | 16 | - | €47,255 | +€47,255 | |
| Deferred taxes | 168 | - | €47,255 | +€47,255 | |
| Amounts payable | 17/49 | €187,382 | €79,426 | -€107,956 | -57.6% |
| Amounts payable after more than one year | 17 | €80,221 | - | -€80,221 | |
| Financial debts | 170/4 | €80,221 | - | -€80,221 | |
| Amounts payable within one year | 42/48 | €107,161 | €79,426 | -€27,735 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €11,255 | - | -€11,255 | |
| Financial debts | 43 | €2,190 | €41 | -€2,150 | -98.2% |
| Credit institutions | 430/8 | €2,190 | €41 | -€2,150 | -98.2% |
| Trade debts | 44 | €12,670 | €12,670 | = | 0.0% |
| Suppliers | 440/4 | €12,670 | €12,670 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,950 | €1,293 | -€12,656 | -90.7% |
| Taxes | 450/3 | €13,179 | €1,293 | -€11,886 | -90.2% |
| Remuneration and social security | 454/9 | €770 | - | -€770 | |
| Other amounts payable | 47/48 | €67,096 | €65,422 | -€1,675 | -2.5% |
| Non-recurring operating income | 76A | - | €189,019 | +€189,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,354 | €3,354 | = | 0.0% |
| Other operating charges | 640/8 | €2,770 | €4,701 | +€1,932 | +69.7% |
| Gross operating margin | 9900 | €20,839 | €198,655 | +€177,816 | +853.3% |
| Operating profit (loss) | 9901 | €14,715 | €190,600 | +€175,884 | +1195.2% |
| Financial income | 75/76B | - | €3,900 | +€3,900 | |
| Recurring financial income | 75 | - | €3,900 | +€3,900 | |
| Financial charges | 65/66B | €4,915 | €7,924 | +€3,009 | +61.2% |
| Recurring financial charges | 65 | €4,915 | €7,924 | +€3,009 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €9,800 | €186,575 | +€176,775 | +1803.8% |
| Transfer to deferred taxes | 680 | - | €47,255 | +€47,255 | |
| Income taxes | 67/77 | - | €35,262 | +€35,262 | |
| Profit (loss) for the period | 9904 | €9,800 | €104,058 | +€94,258 | +961.8% |
| Transfer to tax-exempt reserves | 689 | - | €141,764 | +€141,764 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,800 | -€37,706 | -€47,506 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.