LE POSTILLON: 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.
LE POSTILLON
Largest movements
- Receivables within one year +€52,208
up €52,208 (+218%), from €23,965 to €76,172
of which Other amounts receivable: +€57,050
- Tangible fixed assets -€1,740
down €1,740 (-26.5%), from €6,567 to €4,827
- Profit (loss) carried forward +€42,312
up €42,312, from -€28,234 to €14,078
- Tax, wage and social debts +€16,486
up €16,486 (+480%), from €3,437 to €19,923
of which Taxes: +€17,423
- Trade debts -€9,054
down €9,054 (-40.2%), from €22,520 to €13,466
- Staff costs -€39,996
down €39,996 (-99.8%), from €40,077 to €81
- Gross operating margin +€27,769
up €27,769 (+225%), from €12,342 to €40,110
- Other operating charges +€6,893
up €6,893 (+231%), from €2,987 to €9,879
- Financial charges -€1,684
down €1,684 (-63.1%), from €2,670 to €986
From the 2023 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
A cash bridge needs two consecutive financial 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 | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,036 | €83,780 | +€49,744 | +146% |
| Fixed assets | 21/28 | €6,685 | €4,945 | -€1,740 | -26.0% |
| Tangible fixed assets | 22/27 | €6,567 | €4,827 | -€1,740 | -26.5% |
| Other tangible fixed assets | 26 | €6,567 | €4,827 | -€1,740 | -26.5% |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €27,350 | €78,835 | +€51,484 | +188% |
| Stocks and contracts in progress | 3 | €2,587 | €2,138 | -€449 | -17.4% |
| Stocks | 30/36 | €2,587 | €2,138 | -€449 | -17.4% |
| Amounts receivable within one year | 40/41 | €23,965 | €76,172 | +€52,208 | +218% |
| Trade receivables | 40 | €10,857 | €6,015 | -€4,843 | -44.6% |
| Other amounts receivable | 41 | €13,107 | €70,158 | +€57,050 | +435% |
| Cash at bank and in hand | 54/58 | €238 | €524 | +€286 | +120% |
| Deferred charges and accrued income | 490/1 | €560 | - | -€560 | |
| Total equity and liabilities | 10/49 | €34,036 | €83,780 | +€49,744 | +146% |
| Equity | 10/15 | -€19,921 | €22,392 | +€42,312 | |
| Contributions | 10/11 | €6,453 | €6,453 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€28,234 | €14,078 | +€42,312 | |
| Amounts payable | 17/49 | €53,956 | €61,388 | +€7,432 | +13.8% |
| Amounts payable after more than one year | 17 | €28,000 | €28,000 | = | 0.0% |
| Financial debts | 170/4 | €28,000 | €28,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,956 | €33,388 | +€7,432 | +28.6% |
| Trade debts | 44 | €22,520 | €13,466 | -€9,054 | -40.2% |
| Suppliers | 440/4 | €22,520 | €13,466 | -€9,054 | -40.2% |
| Taxes, remuneration and social security | 45 | €3,437 | €19,923 | +€16,486 | +480% |
| Taxes | 450/3 | €2,499 | €19,923 | +€17,423 | +697% |
| Remuneration and social security | 454/9 | €937 | - | -€937 | |
| Remuneration, social security and pensions | 62 | €40,077 | €81 | -€39,996 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,270 | €870 | -€400 | -31.5% |
| Other operating charges | 640/8 | €2,987 | €9,879 | +€6,893 | +231% |
| Gross operating margin | 9900 | €12,342 | €40,110 | +€27,769 | +225% |
| Operating profit (loss) | 9901 | -€31,992 | €29,280 | +€61,272 | |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €2,670 | €986 | -€1,684 | -63.1% |
| Recurring financial charges | 65 | €2,670 | €986 | -€1,684 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,648 | €28,295 | +€62,943 | |
| Profit (loss) for the period | 9904 | -€34,648 | €28,295 | +€62,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,648 | €28,295 | +€62,943 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.