POD HOLDING: what changed
Two fiscal 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 HOLDING
Largest movements
- Cash -€352,220
down €352,220 (-80.2%), from €439,103 to €86,883
mainly Investment in fixed assets (net) (-€533,107) and Debts after one year (-€178,286)
- Tangible fixed assets +€335,674
up €335,674 (+10.5%), from €3.2m to €3.5m
of which Land and buildings: +€3.3m
- Receivables within one year -€46,029
down €46,029 (-95.1%), from €48,400 to €2,371
of which Trade receivables: -€48,000
- Debts after one year -€178,286
down €178,286 (-6.2%), from €2.9m to €2.7m
- Current portion of long-term debt +€79,148
up €79,148 (+79.8%), from €99,139 to €178,286
- Trade debts +€67,297
up €67,297 (+64.5%), from €104,341 to €171,638
- Accrued charges and deferred income -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Gross operating margin +€343,660
up €343,660, from -€19,803 to €323,857
- Depreciation +€182,361
up €182,361 (+1194.0%), from €15,273 to €197,633
- Financial charges +€77,608
up €77,608 (+278.4%), from €27,874 to €105,482
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.
Cash bridge derived
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 | €3,697,281 | €3,639,158 | -€58,123 | -1.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €3,209,778 | €3,545,252 | +€335,474 | +10.5% |
| Intangible fixed assets | 21 | €1,000 | €800 | -€200 | -20.0% |
| Tangible fixed assets | 22/27 | €3,208,778 | €3,544,452 | +€335,674 | +10.5% |
| Land and buildings | 22 | €192,883 | €3,503,662 | +€3.3m | +1716.5% |
| Plant, machinery and equipment | 23 | €10,292 | €8,766 | -€1,525 | -14.8% |
| Furniture and vehicles | 24 | €39,828 | €32,024 | -€7,804 | -19.6% |
| Assets under construction and advance payments | 27 | €2,965,775 | €0 | -€3.0m | -100.0% |
| Current assets | 29/58 | €487,503 | €93,906 | -€393,597 | -80.7% |
| Amounts receivable within one year | 40/41 | €48,400 | €2,371 | -€46,029 | -95.1% |
| Trade receivables | 40 | €48,400 | €400 | -€48,000 | -99.2% |
| Other amounts receivable | 41 | - | €1,972 | +€1,972 | |
| Cash at bank and in hand | 54/58 | €439,103 | €86,883 | -€352,220 | -80.2% |
| Deferred charges and accrued income | 490/1 | - | €4,652 | +€4,652 | |
| Total equity and liabilities | 10/49 | €3,697,281 | €3,639,158 | -€58,123 | -1.6% |
| Equity | 10/15 | €36,799 | €54,520 | +€17,721 | +48.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,201 | -€45,480 | +€17,721 | +28.0% |
| Amounts payable | 17/49 | €3,660,482 | €3,584,638 | -€75,844 | -2.1% |
| Amounts payable after more than one year | 17 | €2,890,861 | €2,712,575 | -€178,286 | -6.2% |
| Financial debts | 170/4 | €2,890,861 | €2,712,575 | -€178,286 | -6.2% |
| Amounts payable within one year | 42/48 | €729,621 | €872,063 | +€142,442 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €99,139 | €178,286 | +€79,148 | +79.8% |
| Trade debts | 44 | €104,341 | €171,638 | +€67,297 | +64.5% |
| Suppliers | 440/4 | €104,341 | €171,638 | +€67,297 | +64.5% |
| Taxes, remuneration and social security | 45 | €4,003 | €0 | -€4,003 | -100.0% |
| Taxes | 450/3 | €4,003 | €0 | -€4,003 | -100.0% |
| Other amounts payable | 47/48 | €522,138 | €522,138 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €40,000 | €0 | -€40,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,273 | €197,633 | +€182,361 | +1194.0% |
| Other operating charges | 640/8 | €251 | €3,020 | +€2,769 | +1103.4% |
| Gross operating margin | 9900 | -€19,803 | €323,857 | +€343,660 | |
| Operating profit (loss) | 9901 | -€35,327 | €123,203 | +€158,530 | |
| Financial charges | 65/66B | €27,874 | €105,482 | +€77,608 | +278.4% |
| Recurring financial charges | 65 | €27,874 | €105,482 | +€77,608 | +278.4% |
| Profit (loss) for the period before taxes | 9903 | -€63,201 | €17,721 | +€80,923 | |
| Profit (loss) for the period | 9904 | -€63,201 | €17,721 | +€80,923 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,201 | €17,721 | +€80,923 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.