PODIUMPRODUCTIES.BE: what changed
Two financial 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.
PODIUMPRODUCTIES.BE
Largest movements
- Receivables within one year +€586,225
up €586,225 (+93.0%), from €630,086 to €1.2m
of which Trade receivables: +€573,247
- Intangible fixed assets +€86,699
up €86,699 (+60.8%), from €142,539 to €229,238
- Other debts +€351,800
up €351,800 (+79.6%), from €441,858 to €793,658
- Accrued charges and deferred income +€281,619
up €281,619 (+428%), from €65,812 to €347,431
- Trade debts -€80,403
down €80,403 (-29.7%), from €271,028 to €190,624
- Investment grants +€74,625
new in 2025: €74,625
- Provisions +€24,875
new in 2025: €24,875
- Gross operating margin +€315,087
up €315,087 (+78.9%), from €399,495 to €714,582
- Depreciation +€210,227
up €210,227 (+51.1%), from €411,544 to €621,771
- Financial income -€146,555
down €146,555 (-79.6%), from €184,058 to €37,503
of which Financial income: -€143,622
- Financial charges +€26,667
up €26,667 (+165%), from €16,147 to €42,814
of which Non-recurring financial charges: +€25,050
- Other operating charges -€15,259
down €15,259 (-39.3%), from €38,834 to €23,575
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.
Derived cash bridge
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 | €809,769 | €1,488,878 | +€679,109 | +83.9% |
| Fixed assets | 21/28 | €147,577 | €234,192 | +€86,615 | +58.7% |
| Intangible fixed assets | 21 | €142,539 | €229,238 | +€86,699 | +60.8% |
| Tangible fixed assets | 22/27 | €5,038 | €4,954 | -€84 | -1.7% |
| Plant, machinery and equipment | 23 | €4,897 | €4,954 | +€57 | +1.2% |
| Furniture and vehicles | 24 | €141 | - | -€141 | |
| Current assets | 29/58 | €662,192 | €1,254,686 | +€592,494 | +89.5% |
| Amounts receivable within one year | 40/41 | €630,086 | €1,216,311 | +€586,225 | +93.0% |
| Trade receivables | 40 | €508,681 | €1,081,928 | +€573,247 | +113% |
| Other amounts receivable | 41 | €121,405 | €134,383 | +€12,978 | +10.7% |
| Cash at bank and in hand | 54/58 | €11,769 | €21,050 | +€9,281 | +78.9% |
| Deferred charges and accrued income | 490/1 | €20,337 | €17,325 | -€3,012 | -14.8% |
| Total equity and liabilities | 10/49 | €809,769 | €1,488,878 | +€679,109 | +83.9% |
| Equity | 10/15 | €18,550 | €99,432 | +€80,882 | +436% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | - | €6,257 | +€6,257 | |
| Distributable reserves | 133 | - | €6,257 | +€6,257 | |
| Investment grants | 15 | - | €74,625 | +€74,625 | |
| Provisions and deferred taxes | 16 | - | €24,875 | +€24,875 | |
| Deferred taxes | 168 | - | €24,875 | +€24,875 | |
| Amounts payable | 17/49 | €791,219 | €1,364,571 | +€573,352 | +72.5% |
| Amounts payable within one year | 42/48 | €725,406 | €1,017,140 | +€291,734 | +40.2% |
| Trade debts | 44 | €271,028 | €190,624 | -€80,403 | -29.7% |
| Suppliers | 440/4 | €271,028 | €190,624 | -€80,403 | -29.7% |
| Taxes, remuneration and social security | 45 | €12,521 | €32,858 | +€20,337 | +162% |
| Taxes | 450/3 | €6,722 | €26,973 | +€20,251 | +301% |
| Remuneration and social security | 454/9 | €5,799 | €5,885 | +€86 | +1.5% |
| Other amounts payable | 47/48 | €441,858 | €793,658 | +€351,800 | +79.6% |
| Accrued charges and deferred income | 492/3 | €65,812 | €347,431 | +€281,619 | +428% |
| Remuneration, social security and pensions | 62 | €57,434 | €48,988 | -€8,446 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411,544 | €621,771 | +€210,227 | +51.1% |
| Other operating charges | 640/8 | €38,834 | €23,575 | -€15,259 | -39.3% |
| Gross operating margin | 9900 | €399,495 | €714,582 | +€315,087 | +78.9% |
| Operating profit (loss) | 9901 | -€108,317 | €20,248 | +€128,565 | |
| Financial income | 75/76B | €184,058 | €37,503 | -€146,555 | -79.6% |
| Recurring financial income | 75 | €181,125 | €37,503 | -€143,622 | -79.3% |
| Non-recurring financial income | 76B | €2,933 | - | -€2,933 | |
| Financial charges | 65/66B | €16,147 | €42,814 | +€26,667 | +165% |
| Recurring financial charges | 65 | €16,147 | €17,764 | +€1,617 | +10.0% |
| Non-recurring financial charges | 66B | - | €25,050 | +€25,050 | |
| Profit (loss) for the period before taxes | 9903 | €59,594 | €14,938 | -€44,657 | -74.9% |
| Transfer from deferred taxes | 780 | €60,375 | €12,500 | -€47,875 | -79.3% |
| Income taxes | 67/77 | €6,775 | €8,181 | +€1,406 | +20.8% |
| Profit (loss) for the period | 9904 | €113,194 | €19,257 | -€93,938 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €113,194 | €19,257 | -€93,938 | -83.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.