PODOLAND: 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.
PODOLAND
Largest movements
- Tangible fixed assets +€18,331
up €18,331 (+12.0%), from €153,015 to €171,346
of which Other tangible fixed assets: +€18,331
- Cash -€5,450
down €5,450 (-26.0%), from €20,972 to €15,522
mainly Investment in fixed assets (net) (-€24,327)
- Deferred charges and accrued income -€3,120
no longer reported in 2025 (was €3,120)
- Trade debts +€5,500
new in 2025: €5,500
- Reserves +€3,732
up €3,732 (+9.6%), from €38,966 to €42,698
of which Distributable reserves: +€3,732
- Gross operating margin +€3,514
up €3,514 (+26.3%), from €13,345 to €16,859
- Depreciation -€2,518
down €2,518 (-29.6%), from €8,514 to €5,996
- Turnover +€2,250
up €2,250 (+12.0%), from €18,720 to €20,970
- Other operating charges +€1,457
up €1,457 (+29.7%), from €4,913 to €6,370
- Purchases and services -€1,264
down €1,264 (-23.5%), from €5,375 to €4,111
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 | €177,107 | €186,868 | +€9,761 | +5.5% |
| Fixed assets | 21/28 | €153,015 | €171,346 | +€18,331 | +12.0% |
| Tangible fixed assets | 22/27 | €153,015 | €171,346 | +€18,331 | +12.0% |
| Land and buildings | 22 | €119,358 | €119,358 | = | 0.0% |
| Other tangible fixed assets | 26 | €33,657 | €51,988 | +€18,331 | +54.5% |
| Current assets | 29/58 | €24,092 | €15,522 | -€8,570 | -35.6% |
| Cash at bank and in hand | 54/58 | €20,972 | €15,522 | -€5,450 | -26.0% |
| Deferred charges and accrued income | 490/1 | €3,120 | - | -€3,120 | |
| Total equity and liabilities | 10/49 | €177,107 | €186,868 | +€9,761 | +5.5% |
| Equity | 10/15 | €176,750 | €180,482 | +€3,732 | +2.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €102,661 | €102,662 | +€1 | 0.0% |
| Reserves | 13 | €38,966 | €42,698 | +€3,732 | +9.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €37,111 | €40,843 | +€3,732 | +10.1% |
| Profit (loss) carried forward | 14 | €16,573 | €16,572 | -€1 | 0.0% |
| Amounts payable | 17/49 | €357 | €6,386 | +€6,029 | +1688.8% |
| Amounts payable within one year | 42/48 | €357 | €6,386 | +€6,029 | +1688.8% |
| Trade debts | 44 | - | €5,500 | +€5,500 | |
| Suppliers | 440/4 | - | €5,500 | +€5,500 | |
| Taxes, remuneration and social security | 45 | €174 | €571 | +€397 | +228.2% |
| Taxes | 450/3 | €174 | €571 | +€397 | +228.2% |
| Other amounts payable | 47/48 | €183 | €315 | +€132 | +72.1% |
| Turnover | 70 | €18,720 | €20,970 | +€2,250 | +12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,375 | €4,111 | -€1,264 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,514 | €5,996 | -€2,518 | -29.6% |
| Other operating charges | 640/8 | €4,913 | €6,370 | +€1,457 | +29.7% |
| Gross operating margin | 9900 | €13,345 | €16,859 | +€3,514 | +26.3% |
| Operating profit (loss) | 9901 | -€82 | €4,493 | +€4,575 | |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€243 | €4,303 | +€4,546 | |
| Income taxes | 67/77 | - | €571 | +€571 | |
| Profit (loss) for the period | 9904 | -€243 | €3,732 | +€3,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€243 | €3,732 | +€3,975 |
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 30 September 2026 via checked.be.