PODIUM.BE: 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.
PODIUM.BE
Largest movements
- Receivables within one year +€909,097
up €909,097 (+21.5%), from €4.2m to €5.1m
of which Trade receivables: +€951,283
- Receivables after one year +€294,542
new in 2024: €294,542
- Reserves +€638,000
up €638,000 (+71.6%), from €891,145 to €1.5m
of which Distributable reserves: +€638,000
- Tax, wage and social debts +€348,968
up €348,968 (+145.5%), from €239,769 to €588,737
- Accrued charges and deferred income +€207,280
up €207,280 (+94218.2%), from €220 to €207,500
- Write-downs -€222,039
down €222,039 (-88.2%), from €251,685 to €29,646
- Financial charges -€100,800
no longer reported in 2024 (was €100,800)
of which Non-recurring financial charges: -€100,209
- Taxes +€97,960
up €97,960 (+39.0%), from €251,008 to €348,968
- Gross operating margin +€56,671
up €56,671 (+5.9%), from €957,858 to €1.0m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,229,797 | €7,431,498 | +€1.2m | +19.3% |
| Fixed assets | 21/28 | €1,755,622 | €1,759,707 | +€4,085 | +0.2% |
| Tangible fixed assets | 22/27 | €2,529 | €6,614 | +€4,085 | +161.5% |
| Furniture and vehicles | 24 | €2,529 | €6,614 | +€4,085 | +161.5% |
| Financial fixed assets | 28 | €1,753,094 | €1,753,094 | = | 0.0% |
| Current assets | 29/58 | €4,474,174 | €5,671,790 | +€1.2m | +26.8% |
| Amounts receivable after more than one year | 29 | - | €294,542 | +€294,542 | |
| Other amounts receivable | 291 | - | €294,542 | +€294,542 | |
| Amounts receivable within one year | 40/41 | €4,222,498 | €5,131,595 | +€909,097 | +21.5% |
| Trade receivables | 40 | €1,400,154 | €2,351,437 | +€951,283 | +67.9% |
| Other amounts receivable | 41 | €2,822,344 | €2,780,158 | -€42,186 | -1.5% |
| Current investments | 50/53 | €244,176 | €244,176 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,229 | €1,229 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €6,271 | €247 | -€6,024 | -96.1% |
| Total equity and liabilities | 10/49 | €6,229,797 | €7,431,498 | +€1.2m | +19.3% |
| Equity | 10/15 | €5,317,128 | €5,955,451 | +€638,323 | +12.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €891,145 | €1,529,145 | +€638,000 | +71.6% |
| Non-distributable reserves | 130/1 | €80,000 | €80,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €80,000 | €80,000 | = | 0.0% |
| Distributable reserves | 133 | €811,145 | €1,449,145 | +€638,000 | +78.7% |
| Profit (loss) carried forward | 14 | €4,325,983 | €4,326,306 | +€323 | 0.0% |
| Amounts payable | 17/49 | €912,669 | €1,476,047 | +€563,378 | +61.7% |
| Amounts payable within one year | 42/48 | €912,449 | €1,268,547 | +€356,098 | +39.0% |
| Financial debts | 43 | €456 | €456 | = | 0.0% |
| Credit institutions | 430/8 | €456 | €456 | = | 0.0% |
| Trade debts | 44 | €449,583 | €511,894 | +€62,311 | +13.9% |
| Suppliers | 440/4 | €449,583 | €511,894 | +€62,311 | +13.9% |
| Taxes, remuneration and social security | 45 | €239,769 | €588,737 | +€348,968 | +145.5% |
| Taxes | 450/3 | €239,769 | €588,737 | +€348,968 | +145.5% |
| Other amounts payable | 47/48 | €222,641 | €167,459 | -€55,181 | -24.8% |
| Accrued charges and deferred income | 492/3 | €220 | €207,500 | +€207,280 | +94218.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €982 | €1,626 | +€644 | +65.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €251,685 | €29,646 | -€222,039 | -88.2% |
| Other operating charges | 640/8 | €497 | €318 | -€179 | -36.0% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €957,858 | €1,014,529 | +€56,671 | +5.9% |
| Operating profit (loss) | 9901 | €704,619 | €982,938 | +€278,319 | +39.5% |
| Financial income | 75/76B | €60 | €4,353 | +€4,293 | +7164.4% |
| Recurring financial income | 75 | €60 | €4,353 | +€4,293 | +7164.4% |
| Financial charges | 65/66B | €100,800 | - | -€100,800 | |
| Recurring financial charges | 65 | €591 | - | -€591 | |
| Non-recurring financial charges | 66B | €100,209 | - | -€100,209 | |
| Profit (loss) for the period before taxes | 9903 | €603,879 | €987,291 | +€383,412 | +63.5% |
| Income taxes | 67/77 | €251,008 | €348,968 | +€97,960 | +39.0% |
| Profit (loss) for the period | 9904 | €352,871 | €638,323 | +€285,452 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €352,871 | €638,323 | +€285,452 | +80.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.