L.A.Podo: 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.
L.A.Podo
Largest movements
- Tangible fixed assets +€16,985
new in 2025: €16,985
- Intangible fixed assets +€8,418
new in 2025: €8,418
- Receivables within one year +€1,536
up €1,536 (+52.9%), from €2,904 to €4,440
- Profit (loss) carried forward +€15,955
up €15,955, from -€14,055 to €1,901
- Debts after one year +€12,620
new in 2025: €12,620
- Trade debts -€3,565
down €3,565 (-79.7%), from €4,471 to €906
of which Suppliers: -€2,910
- Tax, wage and social debts -€2,000
down €2,000 (-40.0%), from €5,000 to €3,000
- Other debts +€1,935
up €1,935 (+53.9%), from €3,590 to €5,526
- Gross operating margin +€34,430
up €34,430, from -€13,508 to €20,922
- Depreciation +€2,239
new in 2025: €2,239
- Taxes +€1,368
up €1,368 (+1,422%), from €96 to €1,464
- Financial charges +€800
up €800 (+1,261%), from €63 to €864
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,904 | €29,843 | +€26,939 | +928% |
| Fixed assets | 21/28 | - | €25,403 | +€25,403 | |
| Intangible fixed assets | 21 | - | €8,418 | +€8,418 | |
| Tangible fixed assets | 22/27 | - | €16,985 | +€16,985 | |
| Plant, machinery and equipment | 23 | - | €16,985 | +€16,985 | |
| Current assets | 29/58 | €2,904 | €4,440 | +€1,536 | +52.9% |
| Amounts receivable within one year | 40/41 | €2,904 | €4,440 | +€1,536 | +52.9% |
| Other amounts receivable | 41 | €2,904 | €4,440 | +€1,536 | +52.9% |
| Total equity and liabilities | 10/49 | €2,904 | €29,843 | +€26,939 | +928% |
| Equity | 10/15 | -€14,054 | €1,902 | +€15,955 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,055 | €1,901 | +€15,955 | |
| Amounts payable | 17/49 | €16,957 | €27,942 | +€10,984 | +64.8% |
| Amounts payable after more than one year | 17 | - | €12,620 | +€12,620 | |
| Financial debts | 170/4 | - | €12,620 | +€12,620 | |
| Amounts payable within one year | 42/48 | €16,957 | €15,322 | -€1,636 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €1,768 | €3,669 | +€1,902 | +108% |
| Financial debts | 43 | €2,128 | €2,220 | +€92 | +4.3% |
| Credit institutions | 430/8 | €2,128 | €2,220 | +€92 | +4.3% |
| Trade debts | 44 | €4,471 | €906 | -€3,565 | -79.7% |
| Suppliers | 440/4 | €3,817 | €906 | -€2,910 | -76.3% |
| Bills of exchange payable | 441 | €655 | - | -€655 | |
| Taxes, remuneration and social security | 45 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Remuneration and social security | 454/9 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Other amounts payable | 47/48 | €3,590 | €5,526 | +€1,935 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,239 | +€2,239 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€13,508 | €20,922 | +€34,430 | |
| Operating profit (loss) | 9901 | -€13,895 | €18,283 | +€32,178 | |
| Financial charges | 65/66B | €63 | €864 | +€800 | +1,261% |
| Recurring financial charges | 65 | €63 | €864 | +€800 | +1,261% |
| Profit (loss) for the period before taxes | 9903 | -€13,958 | €17,419 | +€31,378 | |
| Income taxes | 67/77 | €96 | €1,464 | +€1,368 | +1,422% |
| Profit (loss) for the period | 9904 | -€14,055 | €15,955 | +€30,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,055 | €15,955 | +€30,010 |
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 18 October 2026 via checked.be.