PRODYA: 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.
PRODYA
Largest movements
- Receivables after one year -€21,000
down €21,000 (-100.0%), from €21,000 to €0
- Intangible fixed assets -€19,360
down €19,360 (-100.0%), from €19,360 to €0
- Cash -€14,968
down €14,968 (-85.7%), from €17,462 to €2,495
mainly Net result for the year (-€28,602) and Other debts (-€14,391)
- Receivables within one year +€9,643
up €9,643 (+75.8%), from €12,717 to €22,360
of which Other amounts receivable: +€21,000
- Deferred charges and accrued income -€4,053
down €4,053 (-82.8%), from €4,893 to €840
- Profit (loss) carried forward -€28,602
down €28,602 (-135.9%), from -€21,052 to -€49,654
- Other debts -€14,391
down €14,391 (-51.8%), from €27,807 to €13,416
- Tax, wage and social debts -€8,872
down €8,872 (-70.1%), from €12,653 to €3,781
- Trade debts -€1,834
down €1,834 (-41.5%), from €4,423 to €2,589
- Gross operating margin +€7,357
up €7,357 (+95.4%), from -€7,709 to -€352
- Other operating charges +€4,245
up €4,245 (+114.3%), from €3,712 to €7,958
- Depreciation -€1,354
down €1,354 (-16.1%), from €8,394 to €7,040
- Financial charges -€429
down €429 (-30.8%), from €1,392 to €963
- Taxes -€170
down €170 (-62.7%), from €271 to €101
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 | €79,394 | €25,695 | -€53,699 | -67.6% |
| Fixed assets | 21/28 | €23,322 | €0 | -€23,322 | -100.0% |
| Intangible fixed assets | 21 | €19,360 | €0 | -€19,360 | -100.0% |
| Tangible fixed assets | 22/27 | €3,962 | €0 | -€3,962 | -100.0% |
| Furniture and vehicles | 24 | €3,962 | €0 | -€3,962 | -100.0% |
| Current assets | 29/58 | €56,072 | €25,695 | -€30,378 | -54.2% |
| Amounts receivable after more than one year | 29 | €21,000 | €0 | -€21,000 | -100.0% |
| Other amounts receivable | 291 | €21,000 | €0 | -€21,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €12,717 | €22,360 | +€9,643 | +75.8% |
| Trade receivables | 40 | €12,717 | €1,360 | -€11,357 | -89.3% |
| Other amounts receivable | 41 | - | €21,000 | +€21,000 | |
| Cash at bank and in hand | 54/58 | €17,462 | €2,495 | -€14,968 | -85.7% |
| Deferred charges and accrued income | 490/1 | €4,893 | €840 | -€4,053 | -82.8% |
| Total equity and liabilities | 10/49 | €79,394 | €25,695 | -€53,699 | -67.6% |
| Equity | 10/15 | €34,510 | €5,909 | -€28,602 | -82.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,962 | €36,962 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €35,102 | €35,102 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,052 | -€49,654 | -€28,602 | -135.9% |
| Amounts payable | 17/49 | €44,883 | €19,786 | -€25,097 | -55.9% |
| Amounts payable within one year | 42/48 | €44,883 | €19,786 | -€25,097 | -55.9% |
| Trade debts | 44 | €4,423 | €2,589 | -€1,834 | -41.5% |
| Suppliers | 440/4 | €4,423 | €2,589 | -€1,834 | -41.5% |
| Taxes, remuneration and social security | 45 | €12,653 | €3,781 | -€8,872 | -70.1% |
| Taxes | 450/3 | €12,653 | €3,781 | -€8,872 | -70.1% |
| Other amounts payable | 47/48 | €27,807 | €13,416 | -€14,391 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,394 | €7,040 | -€1,354 | -16.1% |
| Other operating charges | 640/8 | €3,712 | €7,958 | +€4,245 | +114.3% |
| Non-recurring operating charges | 66A | - | €12,658 | +€12,658 | |
| Gross operating margin | 9900 | -€7,709 | -€352 | +€7,357 | +95.4% |
| Operating profit (loss) | 9901 | -€19,815 | -€28,008 | -€8,193 | -41.3% |
| Financial income | 75/76B | €420 | €470 | +€50 | +11.8% |
| Recurring financial income | 75 | €420 | €470 | +€50 | +11.8% |
| Financial charges | 65/66B | €1,392 | €963 | -€429 | -30.8% |
| Recurring financial charges | 65 | €1,392 | €963 | -€429 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,787 | -€28,501 | -€7,714 | -37.1% |
| Income taxes | 67/77 | €271 | €101 | -€170 | -62.7% |
| Profit (loss) for the period | 9904 | -€21,058 | -€28,602 | -€7,544 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,058 | -€28,602 | -€7,544 | -35.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.