PODO-SG: 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.
PODO-SG
Largest movements
- Cash +€10,716
new in 2025: €10,716
mainly Net result for the year (+€18,083) and Depreciation (+€12,028)
- Tangible fixed assets -€10,325
down €10,325 (-30.0%), from €34,467 to €24,142
of which Furniture and vehicles: -€9,748
- Receivables within one year +€2,640
up €2,640 (+19.0%), from €13,884 to €16,524
of which Other amounts receivable: +€2,734
- Profit (loss) carried forward +€18,083
up €18,083 (+209.7%), from €8,623 to €26,706
- Debts after one year -€8,914
down €8,914 (-65.8%), from €13,556 to €4,641
- Trade debts -€5,110
down €5,110 (-67.4%), from €7,587 to €2,477
- Short-term financial debts -€1,816
no longer reported in 2025 (was €1,816)
- Tax, wage and social debts +€863
up €863 (+12.7%), from €6,805 to €7,667
of which Taxes: +€2,924
- Gross operating margin +€7,531
up €7,531 (+24.9%), from €30,258 to €37,789
- Taxes +€1,855
up €1,855 (+56.0%), from €3,312 to €5,167
- Other operating charges -€1,451
down €1,451 (-72.4%), from €2,003 to €553
- Financial charges -€838
down €838 (-35.5%), from €2,361 to €1,523
- Depreciation +€597
up €597 (+5.2%), from €11,431 to €12,028
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 | €49,816 | €52,606 | +€2,790 | +5.6% |
| Formation expenses | 20 | €715 | €474 | -€241 | -33.8% |
| Fixed assets | 21/28 | €34,467 | €24,142 | -€10,325 | -30.0% |
| Tangible fixed assets | 22/27 | €34,467 | €24,142 | -€10,325 | -30.0% |
| Plant, machinery and equipment | 23 | €3,599 | €3,489 | -€110 | -3.0% |
| Furniture and vehicles | 24 | €29,482 | €19,735 | -€9,748 | -33.1% |
| Other tangible fixed assets | 26 | €1,386 | €918 | -€468 | -33.8% |
| Current assets | 29/58 | €14,634 | €27,990 | +€13,356 | +91.3% |
| Amounts receivable within one year | 40/41 | €13,884 | €16,524 | +€2,640 | +19.0% |
| Trade receivables | 40 | €320 | €226 | -€94 | -29.3% |
| Other amounts receivable | 41 | €13,564 | €16,298 | +€2,734 | +20.2% |
| Cash at bank and in hand | 54/58 | - | €10,716 | +€10,716 | |
| Deferred charges and accrued income | 490/1 | €750 | €750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,816 | €52,606 | +€2,790 | +5.6% |
| Equity | 10/15 | €10,823 | €28,906 | +€18,083 | +167.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,623 | €26,706 | +€18,083 | +209.7% |
| Amounts payable | 17/49 | €38,993 | €23,700 | -€15,294 | -39.2% |
| Amounts payable after more than one year | 17 | €13,556 | €4,641 | -€8,914 | -65.8% |
| Financial debts | 170/4 | €13,556 | €4,641 | -€8,914 | -65.8% |
| Amounts payable within one year | 42/48 | €25,438 | €19,058 | -€6,379 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €9,231 | €8,914 | -€316 | -3.4% |
| Financial debts | 43 | €1,816 | - | -€1,816 | |
| Credit institutions | 430/8 | €1,816 | - | -€1,816 | |
| Trade debts | 44 | €7,587 | €2,477 | -€5,110 | -67.4% |
| Suppliers | 440/4 | €7,587 | €2,477 | -€5,110 | -67.4% |
| Taxes, remuneration and social security | 45 | €6,805 | €7,667 | +€863 | +12.7% |
| Taxes | 450/3 | €4,743 | €7,667 | +€2,924 | +61.7% |
| Remuneration and social security | 454/9 | €2,062 | - | -€2,062 | |
| Remuneration, social security and pensions | 62 | €1,338 | €1,338 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,431 | €12,028 | +€597 | +5.2% |
| Other operating charges | 640/8 | €2,003 | €553 | -€1,451 | -72.4% |
| Gross operating margin | 9900 | €30,258 | €37,789 | +€7,531 | +24.9% |
| Operating profit (loss) | 9901 | €15,485 | €23,870 | +€8,385 | +54.1% |
| Financial income | 75/76B | €337 | €904 | +€567 | +168.3% |
| Recurring financial income | 75 | €337 | €904 | +€567 | +168.3% |
| Financial charges | 65/66B | €2,361 | €1,523 | -€838 | -35.5% |
| Recurring financial charges | 65 | €2,361 | €1,523 | -€838 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €13,461 | €23,250 | +€9,790 | +72.7% |
| Income taxes | 67/77 | €3,312 | €5,167 | +€1,855 | +56.0% |
| Profit (loss) for the period | 9904 | €10,149 | €18,083 | +€7,935 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,149 | €18,083 | +€7,935 | +78.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.