PodoConsult: 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.
PodoConsult
Largest movements
- Tangible fixed assets -€5,943
down €5,943 (-39.4%), from €15,072 to €9,128
- Cash -€3,962
down €3,962 (-68.0%), from €5,826 to €1,864
mainly Debts after one year (-€3,912) and Trade debts (-€1,750)
- Receivables within one year +€1,724
up €1,724 (+19.5%), from €8,837 to €10,561
of which Other amounts receivable: +€1,384
- Deferred charges and accrued income +€874
up €874 (+6.6%), from €13,174 to €14,048
- Debts after one year -€3,912
down €3,912 (-43.3%), from €9,036 to €5,124
- Trade debts -€1,750
down €1,750 (-33.7%), from €5,191 to €3,441
- Reserves -€1,125
down €1,125 (-5.5%), from €20,433 to €19,308
- Tax, wage and social debts -€685
down €685 (-20.5%), from €3,342 to €2,657
- Gross operating margin -€6,181
down €6,181 (-43.7%), from €14,133 to €7,952
- Taxes -€1,258
down €1,258 (-64.3%), from €1,958 to €699
- Other operating charges +€934
up €934 (+168.6%), from €554 to €1,488
- Financial charges +€558
up €558 (+61.7%), from €905 to €1,463
- Financial income +€522
new in 2025: €522
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 | €43,754 | €36,446 | -€7,308 | -16.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €15,916 | €9,972 | -€5,943 | -37.3% |
| Tangible fixed assets | 22/27 | €15,072 | €9,128 | -€5,943 | -39.4% |
| Plant, machinery and equipment | 23 | €5,392 | €3,579 | -€1,813 | -33.6% |
| Furniture and vehicles | 24 | €3,317 | €650 | -€2,667 | -80.4% |
| Other tangible fixed assets | 26 | €6,363 | €4,899 | -€1,464 | -23.0% |
| Financial fixed assets | 28 | €844 | €844 | = | 0.0% |
| Current assets | 29/58 | €27,838 | €26,474 | -€1,364 | -4.9% |
| Amounts receivable within one year | 40/41 | €8,837 | €10,561 | +€1,724 | +19.5% |
| Trade receivables | 40 | €116 | €456 | +€340 | +293.1% |
| Other amounts receivable | 41 | €8,721 | €10,105 | +€1,384 | +15.9% |
| Cash at bank and in hand | 54/58 | €5,826 | €1,864 | -€3,962 | -68.0% |
| Deferred charges and accrued income | 490/1 | €13,174 | €14,048 | +€874 | +6.6% |
| Total equity and liabilities | 10/49 | €43,754 | €36,446 | -€7,308 | -16.7% |
| Equity | 10/15 | €22,433 | €21,312 | -€1,121 | -5.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,433 | €19,308 | -€1,125 | -5.5% |
| Distributable reserves | 133 | €20,433 | €19,308 | -€1,125 | -5.5% |
| Profit (loss) carried forward | 14 | - | €4 | +€4 | |
| Amounts payable | 17/49 | €21,321 | €15,134 | -€6,187 | -29.0% |
| Amounts payable after more than one year | 17 | €9,036 | €5,124 | -€3,912 | -43.3% |
| Financial debts | 170/4 | €9,036 | €5,124 | -€3,912 | -43.3% |
| Amounts payable within one year | 42/48 | €12,285 | €10,009 | -€2,275 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €3,752 | €3,912 | +€160 | +4.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,191 | €3,441 | -€1,750 | -33.7% |
| Suppliers | 440/4 | €5,191 | €3,441 | -€1,750 | -33.7% |
| Taxes, remuneration and social security | 45 | €3,342 | €2,657 | -€685 | -20.5% |
| Taxes | 450/3 | €3,342 | €2,657 | -€685 | -20.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,587 | €5,943 | +€356 | +6.4% |
| Other operating charges | 640/8 | €554 | €1,488 | +€934 | +168.6% |
| Gross operating margin | 9900 | €14,133 | €7,952 | -€6,181 | -43.7% |
| Operating profit (loss) | 9901 | €7,992 | €520 | -€7,471 | -93.5% |
| Financial income | 75/76B | - | €522 | +€522 | |
| Recurring financial income | 75 | - | €522 | +€522 | |
| Financial charges | 65/66B | €905 | €1,463 | +€558 | +61.7% |
| Recurring financial charges | 65 | €905 | €1,463 | +€558 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €7,087 | -€421 | -€7,508 | |
| Income taxes | 67/77 | €1,958 | €699 | -€1,258 | -64.3% |
| Profit (loss) for the period | 9904 | €5,129 | -€1,121 | -€6,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,129 | -€1,121 | -€6,250 |
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.