PODOCLINI: 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.
PODOCLINI
Largest movements
- Tangible fixed assets -€13,317
down €13,317 (-9.0%), from €148,336 to €135,019
of which Land and buildings: -€11,921
- Cash -€7,133
down €7,133 (-62.4%), from €11,427 to €4,294
mainly Debts after one year (-€25,227) and Investment in fixed assets (net) (-€7,295)
- Receivables within one year -€2,826
down €2,826 (-26.8%), from €10,554 to €7,727
of which Trade receivables: -€2,273
- Debts after one year -€25,227
down €25,227 (-21.6%), from €116,570 to €91,343
- Profit (loss) carried forward +€5,348
up €5,348 (+34.9%), from -€15,312 to -€9,963
- Tax, wage and social debts -€3,346
down €3,346 (-89.7%), from €3,732 to €385
of which Taxes: -€2,196
- Gross operating margin +€5,147
up €5,147 (+14.8%), from €34,856 to €40,004
- Taxes +€1,754
up €1,754 (+206.8%), from €848 to €2,602
- Financial charges -€553
down €553 (-6.0%), from €9,252 to €8,699
- Depreciation -€543
down €543 (-2.6%), from €21,154 to €20,612
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 | €170,360 | €147,085 | -€23,275 | -13.7% |
| Fixed assets | 21/28 | €148,336 | €135,019 | -€13,317 | -9.0% |
| Tangible fixed assets | 22/27 | €148,336 | €135,019 | -€13,317 | -9.0% |
| Land and buildings | 22 | €139,166 | €127,245 | -€11,921 | -8.6% |
| Plant, machinery and equipment | 23 | €8,462 | €7,774 | -€687 | -8.1% |
| Furniture and vehicles | 24 | €709 | €0 | -€709 | -100.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €22,024 | €12,066 | -€9,958 | -45.2% |
| Amounts receivable within one year | 40/41 | €10,554 | €7,727 | -€2,826 | -26.8% |
| Trade receivables | 40 | €9,092 | €6,819 | -€2,273 | -25.0% |
| Other amounts receivable | 41 | €1,462 | €908 | -€553 | -37.9% |
| Cash at bank and in hand | 54/58 | €11,427 | €4,294 | -€7,133 | -62.4% |
| Deferred charges and accrued income | 490/1 | €43 | €45 | +€2 | +3.6% |
| Total equity and liabilities | 10/49 | €170,360 | €147,085 | -€23,275 | -13.7% |
| Equity | 10/15 | €3,280 | €8,629 | +€5,348 | +163.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,312 | -€9,963 | +€5,348 | +34.9% |
| Amounts payable | 17/49 | €167,080 | €138,457 | -€28,623 | -17.1% |
| Amounts payable after more than one year | 17 | €116,570 | €91,343 | -€25,227 | -21.6% |
| Financial debts | 170/4 | €116,570 | €91,343 | -€25,227 | -21.6% |
| Amounts payable within one year | 42/48 | €50,510 | €47,113 | -€3,396 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €24,148 | €25,227 | +€1,079 | +4.5% |
| Trade debts | 44 | €2,641 | €2,671 | +€29 | +1.1% |
| Suppliers | 440/4 | €2,641 | €2,671 | +€29 | +1.1% |
| Taxes, remuneration and social security | 45 | €3,732 | €385 | -€3,346 | -89.7% |
| Taxes | 450/3 | €2,582 | €385 | -€2,196 | -85.1% |
| Remuneration and social security | 454/9 | €1,150 | €0 | -€1,150 | -100.0% |
| Other amounts payable | 47/48 | €19,989 | €18,831 | -€1,158 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,154 | €20,612 | -€543 | -2.6% |
| Other operating charges | 640/8 | €2,567 | €2,752 | +€185 | +7.2% |
| Gross operating margin | 9900 | €34,856 | €40,004 | +€5,147 | +14.8% |
| Operating profit (loss) | 9901 | €11,135 | €16,640 | +€5,505 | +49.4% |
| Financial income | 75/76B | €21 | €10 | -€12 | -55.0% |
| Recurring financial income | 75 | €21 | €10 | -€12 | -55.0% |
| Financial charges | 65/66B | €9,252 | €8,699 | -€553 | -6.0% |
| Recurring financial charges | 65 | €9,252 | €8,699 | -€553 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €1,905 | €7,951 | +€6,046 | +317.4% |
| Income taxes | 67/77 | €848 | €2,602 | +€1,754 | +206.8% |
| Profit (loss) for the period | 9904 | €1,056 | €5,348 | +€4,292 | +406.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,056 | €5,348 | +€4,292 | +406.3% |
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 12 October 2026 via checked.be.