Podologica: 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.
Podologica
Largest movements
- Tangible fixed assets -€5,621
down €5,621 (-32.1%), from €17,514 to €11,894
of which Plant, machinery and equipment: -€4,720
- Cash +€3,606
up €3,606 (+58.4%), from €6,172 to €9,777
mainly Depreciation (+€6,323) and Net result for the year (+€5,596)
- Deferred charges and accrued income +€1,134
new in 2025: €1,134
- Intangible fixed assets -€703
down €703 (-100%), from €703 to €0
- Stocks and contracts +€339
up €339 (+44.7%), from €760 to €1,099
- Reserves +€5,596
up €5,596 (+69.4%), from €8,058 to €13,655
- Current portion of long-term debt -€5,583
down €5,583 (-100%), from €5,583 to €0
- Tax, wage and social debts -€906
down €906 (-31.9%), from €2,839 to €1,934
of which Taxes: -€920
- Accrued charges and deferred income -€322
down €322 (-100%), from €322 to €0
- Gross operating margin +€2,975
up €2,975 (+26.6%), from €11,164 to €14,139
- Taxes +€567
up €567 (+61.7%), from €920 to €1,487
- Financial charges -€477
down €477 (-69.1%), from €691 to €214
- Depreciation +€386
up €386 (+6.5%), from €5,937 to €6,323
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 | €25,148 | €23,918 | -€1,231 | -4.9% |
| Fixed assets | 21/28 | €18,217 | €11,894 | -€6,323 | -34.7% |
| Intangible fixed assets | 21 | €703 | €0 | -€703 | -100% |
| Tangible fixed assets | 22/27 | €17,514 | €11,894 | -€5,621 | -32.1% |
| Plant, machinery and equipment | 23 | €12,154 | €7,435 | -€4,720 | -38.8% |
| Other tangible fixed assets | 26 | €5,360 | €4,459 | -€901 | -16.8% |
| Current assets | 29/58 | €6,931 | €12,024 | +€5,093 | +73.5% |
| Stocks and contracts in progress | 3 | €760 | €1,099 | +€339 | +44.7% |
| Stocks | 30/36 | €760 | €1,099 | +€339 | +44.7% |
| Amounts receivable within one year | 40/41 | - | €13 | +€13 | |
| Other amounts receivable | 41 | - | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €6,172 | €9,777 | +€3,606 | +58.4% |
| Deferred charges and accrued income | 490/1 | - | €1,134 | +€1,134 | |
| Total equity and liabilities | 10/49 | €25,148 | €23,918 | -€1,231 | -4.9% |
| Equity | 10/15 | €13,058 | €18,655 | +€5,596 | +42.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,058 | €13,655 | +€5,596 | +69.4% |
| Distributable reserves | 133 | €8,058 | €13,655 | +€5,596 | +69.4% |
| Amounts payable | 17/49 | €12,090 | €5,263 | -€6,827 | -56.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,768 | €5,263 | -€6,505 | -55.3% |
| Current portion of amounts payable after more than one year | 42 | €5,583 | €0 | -€5,583 | -100% |
| Trade debts | 44 | €478 | €373 | -€105 | -21.9% |
| Suppliers | 440/4 | €478 | €373 | -€105 | -21.9% |
| Taxes, remuneration and social security | 45 | €2,839 | €1,934 | -€906 | -31.9% |
| Taxes | 450/3 | €920 | €0 | -€920 | -100% |
| Remuneration and social security | 454/9 | €1,920 | €1,934 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €2,867 | €2,956 | +€89 | +3.1% |
| Accrued charges and deferred income | 492/3 | €322 | €0 | -€322 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,937 | €6,323 | +€386 | +6.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €11,164 | €14,139 | +€2,975 | +26.6% |
| Operating profit (loss) | 9901 | €4,722 | €7,296 | +€2,574 | +54.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.6% |
| Financial charges | 65/66B | €691 | €214 | -€477 | -69.1% |
| Recurring financial charges | 65 | €691 | €214 | -€477 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €4,033 | €7,083 | +€3,050 | +75.6% |
| Income taxes | 67/77 | €920 | €1,487 | +€567 | +61.7% |
| Profit (loss) for the period | 9904 | €3,113 | €5,596 | +€2,483 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,113 | €5,596 | +€2,483 | +79.8% |
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 24 October 2026 via checked.be.