MATTHIEU POSSOZ: 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.
MATTHIEU POSSOZ
Largest movements
- Cash +€159,303
up €159,303 (+84.9%), from €187,723 to €347,026
mainly Other debts (+€272,939) and Net result for the year (+€223,202)
- Tangible fixed assets -€29,312
down €29,312 (-14.0%), from €209,311 to €179,999
of which Furniture and vehicles: -€15,291
- Receivables within one year +€11,981
up €11,981 (+177%), from €6,755 to €18,736
of which Trade receivables: +€10,926
- Other debts +€272,939
up €272,939 (+2,963%), from €9,211 to €282,151
- Profit (loss) carried forward -€126,798
down €126,798 (-71.6%), from €177,163 to €50,365
- Debts after one year -€7,630
down €7,630 (-4.1%), from €187,605 to €179,976
- Gross operating margin +€50,849
up €50,849 (+18.7%), from €271,921 to €322,770
- Taxes +€15,374
up €15,374 (+24.6%), from €62,488 to €77,863
- Financial income +€7,241
up €7,241 (+291%), from €2,486 to €9,727
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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €405,773 | €547,987 | +€142,215 | +35.0% |
| Fixed assets | 21/28 | €209,311 | €179,999 | -€29,312 | -14.0% |
| Tangible fixed assets | 22/27 | €209,311 | €179,999 | -€29,312 | -14.0% |
| Land and buildings | 22 | €107,116 | €100,616 | -€6,500 | -6.1% |
| Furniture and vehicles | 24 | €49,151 | €33,860 | -€15,291 | -31.1% |
| Other tangible fixed assets | 26 | €53,044 | €45,523 | -€7,521 | -14.2% |
| Current assets | 29/58 | €196,461 | €367,988 | +€171,527 | +87.3% |
| Amounts receivable within one year | 40/41 | €6,755 | €18,736 | +€11,981 | +177% |
| Trade receivables | 40 | €6,227 | €17,153 | +€10,926 | +175% |
| Other amounts receivable | 41 | €528 | €1,583 | +€1,056 | +200% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €187,723 | €347,026 | +€159,303 | +84.9% |
| Deferred charges and accrued income | 490/1 | €1,983 | €2,226 | +€243 | +12.2% |
| Total equity and liabilities | 10/49 | €405,773 | €547,987 | +€142,215 | +35.0% |
| Equity | 10/15 | €177,164 | €50,366 | -€126,798 | -71.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,163 | €50,365 | -€126,798 | -71.6% |
| Amounts payable | 17/49 | €228,608 | €497,621 | +€269,012 | +118% |
| Amounts payable after more than one year | 17 | €187,605 | €179,976 | -€7,630 | -4.1% |
| Financial debts | 170/4 | €187,605 | €179,976 | -€7,630 | -4.1% |
| Amounts payable within one year | 42/48 | €41,003 | €317,645 | +€276,642 | +675% |
| Current portion of amounts payable after more than one year | 42 | €12,457 | €9,042 | -€3,416 | -27.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €12,387 | €17,173 | +€4,786 | +38.6% |
| Suppliers | 440/4 | €12,387 | €17,173 | +€4,786 | +38.6% |
| Taxes, remuneration and social security | 45 | €6,948 | €9,280 | +€2,332 | +33.6% |
| Taxes | 450/3 | €6,948 | €9,280 | +€2,332 | +33.6% |
| Other amounts payable | 47/48 | €9,211 | €282,151 | +€272,939 | +2,963% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,175 | €29,312 | -€863 | -2.9% |
| Other operating charges | 640/8 | €961 | €860 | -€100 | -10.4% |
| Non-recurring operating charges | 66A | €692 | €0 | -€692 | -100% |
| Gross operating margin | 9900 | €271,921 | €322,770 | +€50,849 | +18.7% |
| Operating profit (loss) | 9901 | €240,093 | €292,597 | +€52,504 | +21.9% |
| Financial income | 75/76B | €2,486 | €9,727 | +€7,241 | +291% |
| Recurring financial income | 75 | €2,486 | €9,727 | +€7,241 | +291% |
| Financial charges | 65/66B | €2,927 | €1,260 | -€1,668 | -57.0% |
| Recurring financial charges | 65 | €2,927 | €1,260 | -€1,668 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €239,652 | €301,065 | +€61,413 | +25.6% |
| Income taxes | 67/77 | €62,488 | €77,863 | +€15,374 | +24.6% |
| Profit (loss) for the period | 9904 | €177,163 | €223,202 | +€46,039 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €177,163 | €223,202 | +€46,039 | +26.0% |
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 29 October 2026 via checked.be.