POD Consulting: 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.
POD Consulting
Largest movements
- Receivables after one year +€210,011
new in 2025: €210,011
- Cash -€103,743
down €103,743 (-75.5%), from €137,463 to €33,720
mainly Receivables after one year (-€210,011) and Contributions, distributions and other (-€61,600)
- Current investments +€12,000
up €12,000 (+19.9%), from €60,299 to €72,299
- Receivables within one year +€10,502
up €10,502 (+741%), from €1,416 to €11,918
of which Other amounts receivable: +€10,000
- Tangible fixed assets -€8,494
down €8,494 (-18.8%), from €45,263 to €36,769
- Debts after one year +€52,541
up €52,541 (+300%), from €17,542 to €70,083
- Profit (loss) carried forward +€39,249
up €39,249 (+28.3%), from €138,911 to €178,160
- Current portion of long-term debt +€15,283
up €15,283 (+92.3%), from €16,561 to €31,843
- Other debts +€11,725
up €11,725 (+265%), from €4,424 to €16,150
- Gross operating margin -€57,853
down €57,853 (-30.2%), from €191,597 to €133,744
- Taxes -€19,453
down €19,453 (-39.3%), from €49,517 to €30,065
- Financial charges +€3,104
up €3,104 (+438%), from €709 to €3,813
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 | €250,359 | €368,804 | +€118,445 | +47.3% |
| Fixed assets | 21/28 | €45,263 | €36,769 | -€8,494 | -18.8% |
| Tangible fixed assets | 22/27 | €45,263 | €36,769 | -€8,494 | -18.8% |
| Land and buildings | 22 | €4,569 | €3,821 | -€749 | -16.4% |
| Plant, machinery and equipment | 23 | €21,440 | €17,838 | -€3,602 | -16.8% |
| Other tangible fixed assets | 26 | €19,254 | €15,110 | -€4,144 | -21.5% |
| Current assets | 29/58 | €205,095 | €332,035 | +€126,940 | +61.9% |
| Amounts receivable after more than one year | 29 | - | €210,011 | +€210,011 | |
| Other amounts receivable | 291 | - | €210,011 | +€210,011 | |
| Amounts receivable within one year | 40/41 | €1,416 | €11,918 | +€10,502 | +741% |
| Trade receivables | 40 | €1,416 | €1,918 | +€502 | +35.4% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Current investments | 50/53 | €60,299 | €72,299 | +€12,000 | +19.9% |
| Cash at bank and in hand | 54/58 | €137,463 | €33,720 | -€103,743 | -75.5% |
| Deferred charges and accrued income | 490/1 | €5,917 | €4,087 | -€1,830 | -30.9% |
| Total equity and liabilities | 10/49 | €250,359 | €368,804 | +€118,445 | +47.3% |
| Equity | 10/15 | €190,911 | €230,160 | +€39,249 | +20.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,000 | €32,000 | = | 0.0% |
| Distributable reserves | 133 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,911 | €178,160 | +€39,249 | +28.3% |
| Amounts payable | 17/49 | €59,448 | €138,644 | +€79,196 | +133% |
| Amounts payable after more than one year | 17 | €17,542 | €70,083 | +€52,541 | +300% |
| Financial debts | 170/4 | €17,542 | €70,083 | +€52,541 | +300% |
| Amounts payable within one year | 42/48 | €41,906 | €68,561 | +€26,655 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €16,561 | €31,843 | +€15,283 | +92.3% |
| Financial debts | 43 | €92 | - | -€92 | |
| Credit institutions | 430/8 | €92 | - | -€92 | |
| Trade debts | 44 | €4,981 | €1,724 | -€3,257 | -65.4% |
| Suppliers | 440/4 | €4,981 | €1,724 | -€3,257 | -65.4% |
| Taxes, remuneration and social security | 45 | €15,849 | €18,844 | +€2,996 | +18.9% |
| Taxes | 450/3 | €15,849 | €18,844 | +€2,996 | +18.9% |
| Other amounts payable | 47/48 | €4,424 | €16,150 | +€11,725 | +265% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,788 | €8,602 | +€814 | +10.5% |
| Other operating charges | 640/8 | €490 | €592 | +€102 | +20.8% |
| Non-recurring operating charges | 66A | €90,000 | - | -€90,000 | |
| Gross operating margin | 9900 | €191,597 | €133,744 | -€57,853 | -30.2% |
| Operating profit (loss) | 9901 | €93,319 | €124,550 | +€31,231 | +33.5% |
| Financial income | 75/76B | €8,840 | €10,176 | +€1,337 | +15.1% |
| Recurring financial income | 75 | €8,840 | €10,176 | +€1,337 | +15.1% |
| Financial charges | 65/66B | €709 | €3,813 | +€3,104 | +438% |
| Recurring financial charges | 65 | €709 | €3,813 | +€3,104 | +438% |
| Profit (loss) for the period before taxes | 9903 | €101,450 | €130,914 | +€29,464 | +29.0% |
| Income taxes | 67/77 | €49,517 | €30,065 | -€19,453 | -39.3% |
| Profit (loss) for the period | 9904 | €51,933 | €100,849 | +€48,917 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,933 | €100,849 | +€48,917 | +94.2% |
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 20 October 2026 via checked.be.