Prodigy: 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.
Prodigy
Largest movements
- Cash +€291,642
up €291,642 (+465.5%), from €62,648 to €354,290
mainly Deferred charges and accrued income (+€146,623) and Net result for the year (+€99,274)
- Deferred charges and accrued income -€146,623
no longer reported in 2023 (was €146,623)
- Receivables within one year -€75,976
down €75,976 (-72.9%), from €104,221 to €28,245
of which Other amounts receivable: -€38,853
- Tangible fixed assets -€8,726
down €8,726 (-26.1%), from €33,483 to €24,757
of which Furniture and vehicles: -€7,934
- Profit (loss) carried forward +€99,274
up €99,274 (+48.0%), from €206,967 to €306,241
- Tax, wage and social debts -€31,922
no longer reported in 2023 (was €31,922)
- Debts after one year -€15,529
down €15,529 (-47.1%), from €32,992 to €17,463
- Current portion of long-term debt +€7,764
up €7,764, from €0 to €7,764
- Gross operating margin +€17,155
up €17,155 (+14.8%), from €115,845 to €133,000
- Taxes +€5,000
up €5,000 (+25.0%), from €20,000 to €25,000
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,975 | €407,292 | +€60,317 | +17.4% |
| Fixed assets | 21/28 | €33,483 | €24,757 | -€8,726 | -26.1% |
| Tangible fixed assets | 22/27 | €33,483 | €24,757 | -€8,726 | -26.1% |
| Plant, machinery and equipment | 23 | €1,639 | €846 | -€792 | -48.3% |
| Furniture and vehicles | 24 | €31,844 | €23,910 | -€7,934 | -24.9% |
| Current assets | 29/58 | €313,492 | €382,535 | +€69,043 | +22.0% |
| Amounts receivable within one year | 40/41 | €104,221 | €28,245 | -€75,976 | -72.9% |
| Trade receivables | 40 | €55,515 | €18,392 | -€37,123 | -66.9% |
| Other amounts receivable | 41 | €48,706 | €9,853 | -€38,853 | -79.8% |
| Cash at bank and in hand | 54/58 | €62,648 | €354,290 | +€291,642 | +465.5% |
| Deferred charges and accrued income | 490/1 | €146,623 | - | -€146,623 | |
| Total equity and liabilities | 10/49 | €346,975 | €407,292 | +€60,317 | +17.4% |
| Equity | 10/15 | €209,967 | €309,241 | +€99,274 | +47.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €206,967 | €306,241 | +€99,274 | +48.0% |
| Amounts payable | 17/49 | €137,008 | €98,051 | -€38,958 | -28.4% |
| Amounts payable after more than one year | 17 | €32,992 | €17,463 | -€15,529 | -47.1% |
| Financial debts | 170/4 | €32,992 | €17,463 | -€15,529 | -47.1% |
| Amounts payable within one year | 42/48 | €104,016 | €80,587 | -€23,429 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,764 | +€7,764 | |
| Trade debts | 44 | €2,094 | €2,823 | +€729 | +34.8% |
| Suppliers | 440/4 | €2,094 | €2,823 | +€729 | +34.8% |
| Taxes, remuneration and social security | 45 | €31,922 | - | -€31,922 | |
| Taxes | 450/3 | €31,922 | - | -€31,922 | |
| Other amounts payable | 47/48 | €70,000 | €70,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,680 | €8,726 | +€46 | +0.5% |
| Other operating charges | 640/8 | €1,232 | - | -€1,232 | |
| Gross operating margin | 9900 | €115,845 | €133,000 | +€17,155 | +14.8% |
| Operating profit (loss) | 9901 | €105,933 | €124,274 | +€18,341 | +17.3% |
| Financial charges | 65/66B | €113 | - | -€113 | |
| Recurring financial charges | 65 | €113 | - | -€113 | |
| Profit (loss) for the period before taxes | 9903 | €105,821 | €124,274 | +€18,454 | +17.4% |
| Income taxes | 67/77 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Profit (loss) for the period | 9904 | €85,821 | €99,274 | +€13,454 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,821 | €99,274 | +€13,454 | +15.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.