P.O.S: 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.
P.O.S
Largest movements
- Cash +€20,425
up €20,425 (+61.4%), from €33,246 to €53,671
mainly Net result for the year (+€36,075) and Depreciation (+€6,257)
- Receivables within one year +€8,599
up €8,599 (+224%), from €3,835 to €12,434
of which Trade receivables: +€8,572
- Tangible fixed assets -€5,283
down €5,283 (-39.0%), from €13,535 to €8,251
- Intangible fixed assets -€787
down €787 (-22.3%), from €3,535 to €2,748
- Reserves +€36,075
up €36,075 (+187%), from €19,254 to €55,329
- Other debts -€5,135
down €5,135 (-68.3%), from €7,514 to €2,379
- Debts after one year -€4,699
down €4,699 (-69.8%), from €6,728 to €2,029
- Tax, wage and social debts -€2,900
down €2,900 (-21.7%), from €13,352 to €10,452
of which Taxes: -€2,900
- Short-term financial debts -€2,480
down €2,480 (-85.9%), from €2,887 to €408
- Gross operating margin +€21,240
up €21,240 (+63.5%), from €33,427 to €54,667
- Taxes +€2,290
up €2,290 (+28.4%), from €8,051 to €10,341
- Depreciation +€1,910
up €1,910 (+43.9%), from €4,347 to €6,257
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 | €55,258 | €78,322 | +€23,064 | +41.7% |
| Formation expenses | 20 | €187 | €0 | -€187 | -100% |
| Fixed assets | 21/28 | €17,070 | €11,000 | -€6,070 | -35.6% |
| Intangible fixed assets | 21 | €3,535 | €2,748 | -€787 | -22.3% |
| Tangible fixed assets | 22/27 | €13,535 | €8,251 | -€5,283 | -39.0% |
| Furniture and vehicles | 24 | €13,535 | €8,251 | -€5,283 | -39.0% |
| Current assets | 29/58 | €38,001 | €67,323 | +€29,321 | +77.2% |
| Amounts receivable within one year | 40/41 | €3,835 | €12,434 | +€8,599 | +224% |
| Trade receivables | 40 | €3,835 | €12,407 | +€8,572 | +224% |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Cash at bank and in hand | 54/58 | €33,246 | €53,671 | +€20,425 | +61.4% |
| Deferred charges and accrued income | 490/1 | €921 | €1,217 | +€297 | +32.2% |
| Total equity and liabilities | 10/49 | €55,258 | €78,322 | +€23,064 | +41.7% |
| Equity | 10/15 | €19,354 | €55,429 | +€36,075 | +186% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €19,254 | €55,329 | +€36,075 | +187% |
| Distributable reserves | 133 | €19,254 | €55,329 | +€36,075 | +187% |
| Amounts payable | 17/49 | €35,904 | €22,893 | -€13,011 | -36.2% |
| Amounts payable after more than one year | 17 | €6,728 | €2,029 | -€4,699 | -69.8% |
| Financial debts | 170/4 | €6,728 | €2,029 | -€4,699 | -69.8% |
| Amounts payable within one year | 42/48 | €28,926 | €20,614 | -€8,312 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €4,467 | €5,080 | +€613 | +13.7% |
| Financial debts | 43 | €2,887 | €408 | -€2,480 | -85.9% |
| Credit institutions | 430/8 | €2,887 | €408 | -€2,480 | -85.9% |
| Trade debts | 44 | €706 | €2,295 | +€1,590 | +225% |
| Suppliers | 440/4 | €706 | €2,295 | +€1,590 | +225% |
| Taxes, remuneration and social security | 45 | €13,352 | €10,452 | -€2,900 | -21.7% |
| Taxes | 450/3 | €11,002 | €8,102 | -€2,900 | -26.4% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €7,514 | €2,379 | -€5,135 | -68.3% |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,347 | €6,257 | +€1,910 | +43.9% |
| Other operating charges | 640/8 | €1,199 | €1,487 | +€288 | +24.0% |
| Gross operating margin | 9900 | €33,427 | €54,667 | +€21,240 | +63.5% |
| Operating profit (loss) | 9901 | €27,881 | €46,924 | +€19,043 | +68.3% |
| Financial charges | 65/66B | €577 | €508 | -€69 | -12.0% |
| Recurring financial charges | 65 | €577 | €508 | -€69 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €27,304 | €46,416 | +€19,112 | +70.0% |
| Income taxes | 67/77 | €8,051 | €10,341 | +€2,290 | +28.4% |
| Profit (loss) for the period | 9904 | €19,254 | €36,075 | +€16,822 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,254 | €36,075 | +€16,822 | +87.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.