PODOCHAP: 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.
PODOCHAP
Largest movements
- Tangible fixed assets -€5,473
down €5,473 (-40.3%), from €13,566 to €8,092
of which Furniture and vehicles: -€4,086
- Cash -€2,986
down €2,986 (-39.1%), from €7,643 to €4,657
mainly Net result for the year (-€14,290) and Trade debts (-€9,353)
- Intangible fixed assets -€1,120
down €1,120 (-22.3%), from €5,017 to €3,897
- Receivables within one year -€700
down €700 (-28.3%), from €2,470 to €1,770
- Deferred charges and accrued income -€312
no longer reported in 2025 (was €312)
- Profit (loss) carried forward -€14,290
down €14,290, from €11,818 to -€2,472
- Other debts +€11,395
up €11,395 (+460.9%), from €2,473 to €13,867
- Trade debts -€9,353
down €9,353 (-92.3%), from €10,138 to €785
- Tax, wage and social debts +€877
up €877 (+25.7%), from €3,405 to €4,282
of which Remuneration and social security: +€2,200
- Accrued charges and deferred income +€480
new in 2025: €480
- Gross operating margin -€24,257
down €24,257, from €19,327 to -€4,931
- Taxes -€3,294
down €3,294 (-96.7%), from €3,405 to €112
- Depreciation +€3,282
up €3,282 (+90.9%), from €3,611 to €6,893
- Staff costs +€1,658
new in 2025: €1,658
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 | €30,334 | €19,442 | -€10,891 | -35.9% |
| Formation expenses | 20 | €1,326 | €1,026 | -€300 | -22.6% |
| Fixed assets | 21/28 | €18,583 | €11,989 | -€6,593 | -35.5% |
| Intangible fixed assets | 21 | €5,017 | €3,897 | -€1,120 | -22.3% |
| Tangible fixed assets | 22/27 | €13,566 | €8,092 | -€5,473 | -40.3% |
| Plant, machinery and equipment | 23 | €3,438 | €2,052 | -€1,387 | -40.3% |
| Furniture and vehicles | 24 | €10,127 | €6,041 | -€4,086 | -40.3% |
| Current assets | 29/58 | €10,425 | €6,427 | -€3,998 | -38.4% |
| Amounts receivable within one year | 40/41 | €2,470 | €1,770 | -€700 | -28.3% |
| Trade receivables | 40 | €2,470 | €1,770 | -€700 | -28.3% |
| Cash at bank and in hand | 54/58 | €7,643 | €4,657 | -€2,986 | -39.1% |
| Deferred charges and accrued income | 490/1 | €312 | - | -€312 | |
| Total equity and liabilities | 10/49 | €30,334 | €19,442 | -€10,891 | -35.9% |
| Equity | 10/15 | €14,318 | €28 | -€14,290 | -99.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,818 | -€2,472 | -€14,290 | |
| Amounts payable | 17/49 | €16,016 | €19,415 | +€3,399 | +21.2% |
| Amounts payable within one year | 42/48 | €16,016 | €18,935 | +€2,919 | +18.2% |
| Trade debts | 44 | €10,138 | €785 | -€9,353 | -92.3% |
| Suppliers | 440/4 | €10,138 | €785 | -€9,353 | -92.3% |
| Taxes, remuneration and social security | 45 | €3,405 | €4,282 | +€877 | +25.7% |
| Taxes | 450/3 | €3,405 | €2,082 | -€1,323 | -38.9% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €2,473 | €13,867 | +€11,395 | +460.9% |
| Accrued charges and deferred income | 492/3 | - | €480 | +€480 | |
| Remuneration, social security and pensions | 62 | - | €1,658 | +€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,611 | €6,893 | +€3,282 | +90.9% |
| Other operating charges | 640/8 | €487 | €673 | +€186 | +38.2% |
| Gross operating margin | 9900 | €19,327 | -€4,931 | -€24,257 | |
| Operating profit (loss) | 9901 | €15,229 | -€14,155 | -€29,384 | |
| Financial charges | 65/66B | €6 | €23 | +€17 | +295.2% |
| Recurring financial charges | 65 | €6 | €23 | +€17 | +295.2% |
| Profit (loss) for the period before taxes | 9903 | €15,223 | -€14,178 | -€29,401 | |
| Income taxes | 67/77 | €3,405 | €112 | -€3,294 | -96.7% |
| Profit (loss) for the period | 9904 | €11,818 | -€14,290 | -€26,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,818 | -€14,290 | -€26,108 |
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 6 October 2026 via checked.be.