PodoLies: 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.
PodoLies
Largest movements
- Cash -€98,051
down €98,051 (-39.8%), from €246,423 to €148,371
mainly Contributions, distributions and other (-€277,985) and Investment in fixed assets (net) (-€93,962)
- Tangible fixed assets +€83,582
up €83,582 (+333%), from €25,072 to €108,654
of which Land and buildings: +€71,236
- Profit (loss) carried forward -€173,684
down €173,684 (-100%), from €173,684 to €0
- Other debts +€153,966
up €153,966 (+287%), from €53,664 to €207,631
- Tax, wage and social debts +€3,619
up €3,619 (+13.7%), from €26,433 to €30,052
of which Remuneration and social security: +€7,516
- Gross operating margin +€80,520
up €80,520 (+49.3%), from €163,231 to €243,751
- Staff costs +€51,835
up €51,835 (+153%), from €33,944 to €85,779
- Taxes +€11,943
up €11,943 (+51.6%), from €23,136 to €35,079
- Provisions +€9,581
new in 2025: €9,581
- Financial income +€3,511
up €3,511 (+35,111,700%), from €0 to €3,511
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.
Derived cash bridge
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 | €271,495 | €257,043 | -€14,452 | -5.3% |
| Fixed assets | 21/28 | €25,072 | €108,654 | +€83,582 | +333% |
| Tangible fixed assets | 22/27 | €25,072 | €108,654 | +€83,582 | +333% |
| Land and buildings | 22 | €12,114 | €83,350 | +€71,236 | +588% |
| Plant, machinery and equipment | 23 | €12,149 | €14,872 | +€2,723 | +22.4% |
| Furniture and vehicles | 24 | €810 | €10,432 | +€9,622 | +1,188% |
| Current assets | 29/58 | €246,423 | €148,389 | -€98,034 | -39.8% |
| Amounts receivable within one year | 40/41 | - | €18 | +€18 | |
| Trade receivables | 40 | - | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €246,423 | €148,371 | -€98,051 | -39.8% |
| Total equity and liabilities | 10/49 | €271,495 | €257,043 | -€14,452 | -5.3% |
| Equity | 10/15 | €183,684 | €10,000 | -€173,684 | -94.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,684 | €0 | -€173,684 | -100% |
| Amounts payable | 17/49 | €87,811 | €247,043 | +€159,232 | +181% |
| Amounts payable within one year | 42/48 | €87,811 | €247,043 | +€159,232 | +181% |
| Trade debts | 44 | €7,714 | €9,360 | +€1,646 | +21.3% |
| Suppliers | 440/4 | €7,714 | €9,360 | +€1,646 | +21.3% |
| Taxes, remuneration and social security | 45 | €26,433 | €30,052 | +€3,619 | +13.7% |
| Taxes | 450/3 | €24,368 | €20,471 | -€3,897 | -16.0% |
| Remuneration and social security | 454/9 | €2,064 | €9,581 | +€7,516 | +364% |
| Other amounts payable | 47/48 | €53,664 | €207,631 | +€153,966 | +287% |
| Remuneration, social security and pensions | 62 | €33,944 | €85,779 | +€51,835 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,861 | €10,380 | -€481 | -4.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €9,581 | +€9,581 | |
| Other operating charges | 640/8 | €817 | €640 | -€177 | -21.7% |
| Gross operating margin | 9900 | €163,231 | €243,751 | +€80,520 | +49.3% |
| Operating profit (loss) | 9901 | €117,609 | €137,371 | +€19,762 | +16.8% |
| Financial income | 75/76B | €0 | €3,511 | +€3,511 | +35,111,700% |
| Recurring financial income | 75 | €0 | €3,511 | +€3,511 | +35,111,700% |
| Financial charges | 65/66B | €4,314 | €1,502 | -€2,812 | -65.2% |
| Recurring financial charges | 65 | €4,314 | €1,502 | -€2,812 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €113,295 | €139,380 | +€26,085 | +23.0% |
| Income taxes | 67/77 | €23,136 | €35,079 | +€11,943 | +51.6% |
| Profit (loss) for the period | 9904 | €90,159 | €104,301 | +€14,142 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,159 | €104,301 | +€14,142 | +15.7% |
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 23 October 2026 via checked.be.