PODART: 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.
PODART
Largest movements
- Receivables within one year -€6,751
down €6,751 (-24.1%), from €27,984 to €21,234
of which Trade receivables: -€22,842
- Cash -€6,347
down €6,347 (-6.4%), from €99,949 to €93,602
mainly Provisions (-€36,842) and Tax, wage and social debts (-€7,943)
- Tangible fixed assets -€2,920
down €2,920 (-24.0%), from €12,167 to €9,248
- Provisions -€36,842
down €36,842 (-100.0%), from €36,842 to €0
- Other debts +€28,238
up €28,238 (+233.4%), from €12,100 to €40,338
- Tax, wage and social debts -€7,943
down €7,943 (-100.0%), from €7,943 to €0
of which Taxes: -€7,943
- Reserves +€3,216
up €3,216 (+7.7%), from €41,928 to €45,143
- Trade debts -€2,896
down €2,896 (-83.7%), from €3,461 to €565
- Gross operating margin -€68,977
down €68,977, from €67,142 to -€1,836
- Provisions -€37,222
down €37,222, from €381 to -€36,842
- Taxes -€22,692
down €22,692, from €14,970 to -€7,723
- Financial charges -€6,154
down €6,154 (-15.0%), from €41,119 to €34,966
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 | €140,568 | €124,341 | -€16,227 | -11.5% |
| Fixed assets | 21/28 | €12,167 | €9,248 | -€2,920 | -24.0% |
| Tangible fixed assets | 22/27 | €12,167 | €9,248 | -€2,920 | -24.0% |
| Furniture and vehicles | 24 | €12,167 | €9,248 | -€2,920 | -24.0% |
| Current assets | 29/58 | €128,400 | €115,093 | -€13,307 | -10.4% |
| Amounts receivable within one year | 40/41 | €27,984 | €21,234 | -€6,751 | -24.1% |
| Trade receivables | 40 | €22,842 | €0 | -€22,842 | -100.0% |
| Other amounts receivable | 41 | €5,142 | €21,234 | +€16,091 | +312.9% |
| Cash at bank and in hand | 54/58 | €99,949 | €93,602 | -€6,347 | -6.4% |
| Deferred charges and accrued income | 490/1 | €467 | €257 | -€209 | -44.8% |
| Total equity and liabilities | 10/49 | €140,568 | €124,341 | -€16,227 | -11.5% |
| Equity | 10/15 | €80,222 | €83,437 | +€3,216 | +4.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,928 | €45,143 | +€3,216 | +7.7% |
| Distributable reserves | 133 | €41,928 | €45,143 | +€3,216 | +7.7% |
| Profit (loss) carried forward | 14 | €35,294 | €35,294 | = | 0.0% |
| Provisions and deferred taxes | 16 | €36,842 | €0 | -€36,842 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €36,842 | €0 | -€36,842 | -100.0% |
| Other liabilities and charges | 164/5 | €36,842 | €0 | -€36,842 | -100.0% |
| Amounts payable | 17/49 | €23,504 | €40,903 | +€17,399 | +74.0% |
| Amounts payable within one year | 42/48 | €23,504 | €40,903 | +€17,399 | +74.0% |
| Trade debts | 44 | €3,461 | €565 | -€2,896 | -83.7% |
| Suppliers | 440/4 | €3,461 | €565 | -€2,896 | -83.7% |
| Taxes, remuneration and social security | 45 | €7,943 | €0 | -€7,943 | -100.0% |
| Taxes | 450/3 | €7,943 | €0 | -€7,943 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,100 | €40,338 | +€28,238 | +233.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,650 | €4,657 | +€7 | +0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €381 | -€36,842 | -€37,222 | |
| Other operating charges | 640/8 | €443 | €420 | -€23 | -5.3% |
| Gross operating margin | 9900 | €67,142 | -€1,836 | -€68,977 | |
| Operating profit (loss) | 9901 | €61,668 | €29,929 | -€31,739 | -51.5% |
| Financial income | 75/76B | €372 | €529 | +€157 | +42.2% |
| Recurring financial income | 75 | €372 | €529 | +€157 | +42.2% |
| Financial charges | 65/66B | €41,119 | €34,966 | -€6,154 | -15.0% |
| Recurring financial charges | 65 | €41,119 | €34,966 | -€6,154 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €20,921 | -€4,507 | -€25,428 | |
| Income taxes | 67/77 | €14,970 | -€7,723 | -€22,692 | |
| Profit (loss) for the period | 9904 | €5,951 | €3,216 | -€2,736 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,951 | €3,216 | -€2,736 | -46.0% |
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 6 October 2026 via checked.be.