Podokor: 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.
Podokor
Largest movements
- Cash +€48,867
up €48,867 (+72.5%), from €67,439 to €116,307
mainly Net result for the year (+€38,556) and Depreciation (+€8,243)
- Tangible fixed assets -€8,243
down €8,243 (-15.5%), from €53,226 to €44,983
- Receivables within one year +€2,909
new in 2025: €2,909
- Reserves +€38,556
up €38,556 (+32.3%), from €119,467 to €158,023
- Tax, wage and social debts +€4,713
up €4,713 (+48.1%), from €9,790 to €14,503
of which Taxes: +€3,228
- Other debts +€2,886
up €2,886 (+6.7%), from €43,287 to €46,173
- Trade debts -€2,621
down €2,621 (-36.8%), from €7,122 to €4,500
- Taxes -€3,713
down €3,713 (-20.6%), from €18,020 to €14,307
- Depreciation -€1,212
down €1,212 (-12.8%), from €9,455 to €8,243
- Gross operating margin -€1,034
down €1,034 (-1.5%), from €67,177 to €66,144
- Other operating charges +€874
up €874 (+123.3%), from €709 to €1,584
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 | €182,666 | €226,199 | +€43,534 | +23.8% |
| Fixed assets | 21/28 | €53,226 | €44,983 | -€8,243 | -15.5% |
| Tangible fixed assets | 22/27 | €53,226 | €44,983 | -€8,243 | -15.5% |
| Land and buildings | 22 | €44,749 | €40,875 | -€3,874 | -8.7% |
| Plant, machinery and equipment | 23 | €6,378 | €2,876 | -€3,503 | -54.9% |
| Furniture and vehicles | 24 | €2,099 | €1,233 | -€866 | -41.3% |
| Current assets | 29/58 | €129,439 | €181,216 | +€51,776 | +40.0% |
| Amounts receivable within one year | 40/41 | - | €2,909 | +€2,909 | |
| Trade receivables | 40 | - | €2,909 | +€2,909 | |
| Current investments | 50/53 | €62,000 | €62,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,439 | €116,307 | +€48,867 | +72.5% |
| Total equity and liabilities | 10/49 | €182,666 | €226,199 | +€43,534 | +23.8% |
| Equity | 10/15 | €122,467 | €161,023 | +€38,556 | +31.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €119,467 | €158,023 | +€38,556 | +32.3% |
| Distributable reserves | 133 | €119,467 | €158,023 | +€38,556 | +32.3% |
| Amounts payable | 17/49 | €60,198 | €65,176 | +€4,978 | +8.3% |
| Amounts payable within one year | 42/48 | €60,198 | €65,176 | +€4,978 | +8.3% |
| Trade debts | 44 | €7,122 | €4,500 | -€2,621 | -36.8% |
| Suppliers | 440/4 | €7,122 | €4,500 | -€2,621 | -36.8% |
| Taxes, remuneration and social security | 45 | €9,790 | €14,503 | +€4,713 | +48.1% |
| Taxes | 450/3 | €9,790 | €13,017 | +€3,228 | +33.0% |
| Remuneration and social security | 454/9 | - | €1,486 | +€1,486 | |
| Other amounts payable | 47/48 | €43,287 | €46,173 | +€2,886 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,455 | €8,243 | -€1,212 | -12.8% |
| Other operating charges | 640/8 | €709 | €1,584 | +€874 | +123.3% |
| Gross operating margin | 9900 | €67,177 | €66,144 | -€1,034 | -1.5% |
| Operating profit (loss) | 9901 | €57,013 | €56,317 | -€696 | -1.2% |
| Financial income | 75/76B | €190 | €0 | -€190 | -100.0% |
| Recurring financial income | 75 | €190 | €0 | -€190 | -100.0% |
| Financial charges | 65/66B | €3,378 | €3,454 | +€76 | +2.2% |
| Recurring financial charges | 65 | €3,378 | €3,454 | +€76 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €53,824 | €52,863 | -€961 | -1.8% |
| Income taxes | 67/77 | €18,020 | €14,307 | -€3,713 | -20.6% |
| Profit (loss) for the period | 9904 | €35,804 | €38,556 | +€2,752 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,804 | €38,556 | +€2,752 | +7.7% |
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 8 October 2026 via checked.be.