Podique: 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.
Podique
Largest movements
- Cash -€47,972
down €47,972 (-90.4%), from €53,091 to €5,119
mainly Investment in fixed assets (net) (-€45,890) and Net result for the year (-€7,614)
- Tangible fixed assets +€30,845
up €30,845 (+122.7%), from €25,132 to €55,977
of which Plant, machinery and equipment: +€18,421
- Receivables within one year +€3,784
up €3,784 (+109.6%), from €3,453 to €7,237
of which Other amounts receivable: +€3,368
- Stocks and contracts +€1,001
up €1,001 (+213.2%), from €470 to €1,471
- Profit (loss) carried forward -€7,614
new in 2025: -€7,614
- Other debts -€5,909
down €5,909 (-19.5%), from €30,325 to €24,416
- Tax, wage and social debts +€2,083
up €2,083 (+28.9%), from €7,218 to €9,301
of which Remuneration and social security: +€2,685
- Trade debts -€1,019
down €1,019 (-11.8%), from €8,597 to €7,578
- Staff costs +€25,197
up €25,197 (+86.6%), from €29,101 to €54,298
- Gross operating margin -€20,173
down €20,173 (-23.3%), from €86,523 to €66,350
- Taxes -€13,915
down €13,915 (-99.1%), from €14,047 to €132
- Depreciation +€8,177
up €8,177 (+119.1%), from €6,868 to €15,045
- Financial charges +€1,613
up €1,613 (+204.7%), from €788 to €2,401
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 | €85,816 | €74,150 | -€11,666 | -13.6% |
| Fixed assets | 21/28 | €27,982 | €58,827 | +€30,845 | +110.2% |
| Tangible fixed assets | 22/27 | €25,132 | €55,977 | +€30,845 | +122.7% |
| Plant, machinery and equipment | 23 | €13,684 | €32,104 | +€18,421 | +134.6% |
| Furniture and vehicles | 24 | €11,448 | €11,509 | +€61 | +0.5% |
| Other tangible fixed assets | 26 | - | €12,363 | +€12,363 | |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €57,835 | €15,323 | -€42,511 | -73.5% |
| Stocks and contracts in progress | 3 | €470 | €1,471 | +€1,001 | +213.2% |
| Stocks | 30/36 | €470 | €1,471 | +€1,001 | +213.2% |
| Amounts receivable within one year | 40/41 | €3,453 | €7,237 | +€3,784 | +109.6% |
| Trade receivables | 40 | - | €416 | +€416 | |
| Other amounts receivable | 41 | €3,453 | €6,821 | +€3,368 | +97.5% |
| Cash at bank and in hand | 54/58 | €53,091 | €5,119 | -€47,972 | -90.4% |
| Deferred charges and accrued income | 490/1 | €821 | €1,496 | +€675 | +82.3% |
| Total equity and liabilities | 10/49 | €85,816 | €74,150 | -€11,666 | -13.6% |
| Equity | 10/15 | €39,101 | €31,488 | -€7,614 | -19.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €35,101 | €35,101 | = | 0.0% |
| Distributable reserves | 133 | €35,101 | €35,101 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,614 | -€7,614 | |
| Amounts payable | 17/49 | €46,715 | €42,662 | -€4,053 | -8.7% |
| Amounts payable within one year | 42/48 | €46,715 | €42,662 | -€4,053 | -8.7% |
| Financial debts | 43 | €575 | €1,366 | +€792 | +137.7% |
| Other loans | 439 | €575 | €1,366 | +€792 | +137.7% |
| Trade debts | 44 | €8,597 | €7,578 | -€1,019 | -11.8% |
| Suppliers | 440/4 | €8,597 | €7,578 | -€1,019 | -11.8% |
| Taxes, remuneration and social security | 45 | €7,218 | €9,301 | +€2,083 | +28.9% |
| Taxes | 450/3 | €5,030 | €4,429 | -€602 | -12.0% |
| Remuneration and social security | 454/9 | €2,187 | €4,872 | +€2,685 | +122.8% |
| Other amounts payable | 47/48 | €30,325 | €24,416 | -€5,909 | -19.5% |
| Remuneration, social security and pensions | 62 | €29,101 | €54,298 | +€25,197 | +86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,868 | €15,045 | +€8,177 | +119.1% |
| Other operating charges | 640/8 | €634 | €2,087 | +€1,453 | +229.1% |
| Gross operating margin | 9900 | €86,523 | €66,350 | -€20,173 | -23.3% |
| Operating profit (loss) | 9901 | €49,920 | -€5,081 | -€55,001 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €788 | €2,401 | +€1,613 | +204.7% |
| Recurring financial charges | 65 | €788 | €2,401 | +€1,613 | +204.7% |
| Profit (loss) for the period before taxes | 9903 | €49,148 | -€7,482 | -€56,630 | |
| Income taxes | 67/77 | €14,047 | €132 | -€13,915 | -99.1% |
| Profit (loss) for the period | 9904 | €35,101 | -€7,614 | -€42,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,101 | -€7,614 | -€42,715 |
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 5 October 2026 via checked.be.