Podiacare: 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.
Podiacare
Largest movements
- Cash +€29,000
up €29,000 (+95.0%), from €30,511 to €59,511
mainly Net result for the year (+€33,942) and Debts after one year (+€10,539)
- Tangible fixed assets +€18,774
up €18,774 (+768.8%), from €2,442 to €21,216
of which Plant, machinery and equipment: +€17,220
- Receivables within one year +€5,401
up €5,401 (+133.8%), from €4,035 to €9,436
- Financial fixed assets +€1,750
new in 2025: €1,750
- Profit (loss) carried forward +€33,942
up €33,942 (+106.5%), from €31,863 to €65,805
- Debts after one year +€10,539
new in 2025: €10,539
- Trade debts +€4,699
up €4,699 (+126.4%), from €3,719 to €8,418
- Short-term financial debts +€3,259
new in 2025: €3,259
- Tax, wage and social debts +€2,300
new in 2025: €2,300
- Gross operating margin +€20,013
up €20,013 (+70.8%), from €28,271 to €48,284
- Taxes +€3,794
up €3,794 (+60.2%), from €6,306 to €10,099
- Depreciation +€1,087
up €1,087 (+135.6%), from €801 to €1,888
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 | €37,542 | €92,555 | +€55,012 | +146.5% |
| Fixed assets | 21/28 | €2,442 | €22,966 | +€20,524 | +840.5% |
| Tangible fixed assets | 22/27 | €2,442 | €21,216 | +€18,774 | +768.8% |
| Plant, machinery and equipment | 23 | €1,933 | €19,153 | +€17,220 | +890.9% |
| Furniture and vehicles | 24 | €509 | €2,062 | +€1,554 | +305.2% |
| Financial fixed assets | 28 | - | €1,750 | +€1,750 | |
| Current assets | 29/58 | €35,100 | €69,589 | +€34,488 | +98.3% |
| Amounts receivable within one year | 40/41 | €4,035 | €9,436 | +€5,401 | +133.8% |
| Other amounts receivable | 41 | €4,035 | €9,436 | +€5,401 | +133.8% |
| Cash at bank and in hand | 54/58 | €30,511 | €59,511 | +€29,000 | +95.0% |
| Deferred charges and accrued income | 490/1 | €554 | €642 | +€88 | +15.9% |
| Total equity and liabilities | 10/49 | €37,542 | €92,555 | +€55,012 | +146.5% |
| Equity | 10/15 | €31,963 | €65,905 | +€33,942 | +106.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,863 | €65,805 | +€33,942 | +106.5% |
| Amounts payable | 17/49 | €5,580 | €26,650 | +€21,070 | +377.6% |
| Amounts payable after more than one year | 17 | - | €10,539 | +€10,539 | |
| Financial debts | 170/4 | - | €10,539 | +€10,539 | |
| Amounts payable within one year | 42/48 | €3,802 | €13,983 | +€10,181 | +267.7% |
| Financial debts | 43 | - | €3,259 | +€3,259 | |
| Credit institutions | 430/8 | - | €3,259 | +€3,259 | |
| Trade debts | 44 | €3,719 | €8,418 | +€4,699 | +126.4% |
| Suppliers | 440/4 | €3,719 | €8,418 | +€4,699 | +126.4% |
| Taxes, remuneration and social security | 45 | - | €2,300 | +€2,300 | |
| Taxes | 450/3 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €84 | €6 | -€77 | -92.6% |
| Accrued charges and deferred income | 492/3 | €1,777 | €2,127 | +€350 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €1,888 | +€1,087 | +135.6% |
| Other operating charges | 640/8 | €2,098 | €2,205 | +€107 | +5.1% |
| Gross operating margin | 9900 | €28,271 | €48,284 | +€20,013 | +70.8% |
| Operating profit (loss) | 9901 | €25,372 | €44,191 | +€18,819 | +74.2% |
| Financial income | 75/76B | €8 | €9 | +€1 | +6.7% |
| Recurring financial income | 75 | €8 | €9 | +€1 | +6.7% |
| Financial charges | 65/66B | €280 | €158 | -€122 | -43.6% |
| Recurring financial charges | 65 | €280 | €158 | -€122 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €25,099 | €44,042 | +€18,942 | +75.5% |
| Income taxes | 67/77 | €6,306 | €10,099 | +€3,794 | +60.2% |
| Profit (loss) for the period | 9904 | €18,794 | €33,942 | +€15,148 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,794 | €33,942 | +€15,148 | +80.6% |
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 4 October 2026 via checked.be.