PODOLOGISTICA: 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.
PODOLOGISTICA
Largest movements
- Cash +€44,784
up €44,784 (+128.7%), from €34,788 to €79,572
mainly Net result for the year (+€48,553) and Other debts (+€43,000)
- Tangible fixed assets +€39,823
up €39,823 (+38.0%), from €104,744 to €144,567
of which Land and buildings: +€44,682
- Receivables within one year -€13,718
down €13,718 (-66.5%), from €20,615 to €6,897
of which Other amounts receivable: -€14,043
- Other debts +€43,000
new in 2025: €43,000
- Debts after one year +€22,612
up €22,612 (+42.8%), from €52,844 to €75,456
- Trade debts -€9,149
down €9,149 (-92.0%), from €9,947 to €798
- Current portion of long-term debt +€7,714
up €7,714 (+106.8%), from €7,225 to €14,939
- Profit (loss) carried forward +€5,553
up €5,553 (+5.5%), from €101,142 to €106,696
- Gross operating margin -€5,138
down €5,138 (-6.0%), from €85,438 to €80,300
- Taxes -€2,254
down €2,254 (-11.5%), from €19,575 to €17,322
- Depreciation +€1,870
up €1,870 (+18.7%), from €10,023 to €11,892
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 | €176,121 | €246,936 | +€70,814 | +40.2% |
| Fixed assets | 21/28 | €105,644 | €145,467 | +€39,823 | +37.7% |
| Tangible fixed assets | 22/27 | €104,744 | €144,567 | +€39,823 | +38.0% |
| Land and buildings | 22 | €96,957 | €141,639 | +€44,682 | +46.1% |
| Plant, machinery and equipment | 23 | €7,393 | €2,861 | -€4,532 | -61.3% |
| Furniture and vehicles | 24 | €394 | €66 | -€328 | -83.2% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €70,478 | €101,469 | +€30,992 | +44.0% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 290 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,615 | €6,897 | -€13,718 | -66.5% |
| Trade receivables | 40 | - | €325 | +€325 | |
| Other amounts receivable | 41 | €20,615 | €6,571 | -€14,043 | -68.1% |
| Cash at bank and in hand | 54/58 | €34,788 | €79,572 | +€44,784 | +128.7% |
| Deferred charges and accrued income | 490/1 | €75 | - | -€75 | |
| Total equity and liabilities | 10/49 | €176,121 | €246,936 | +€70,814 | +40.2% |
| Equity | 10/15 | €104,142 | €109,696 | +€5,553 | +5.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,142 | €106,696 | +€5,553 | +5.5% |
| Amounts payable | 17/49 | €71,979 | €137,240 | +€65,261 | +90.7% |
| Amounts payable after more than one year | 17 | €52,844 | €75,456 | +€22,612 | +42.8% |
| Financial debts | 170/4 | €52,844 | €75,456 | +€22,612 | +42.8% |
| Amounts payable within one year | 42/48 | €18,427 | €59,987 | +€41,560 | +225.5% |
| Current portion of amounts payable after more than one year | 42 | €7,225 | €14,939 | +€7,714 | +106.8% |
| Trade debts | 44 | €9,947 | €798 | -€9,149 | -92.0% |
| Suppliers | 440/4 | €9,947 | €798 | -€9,149 | -92.0% |
| Taxes, remuneration and social security | 45 | €1,255 | €1,250 | -€6 | -0.4% |
| Taxes | 450/3 | €1,255 | €1,250 | -€6 | -0.4% |
| Other amounts payable | 47/48 | - | €43,000 | +€43,000 | |
| Accrued charges and deferred income | 492/3 | €708 | €1,797 | +€1,089 | +153.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,023 | €11,892 | +€1,870 | +18.7% |
| Other operating charges | 640/8 | €648 | €1,082 | +€435 | +67.1% |
| Gross operating margin | 9900 | €85,438 | €80,300 | -€5,138 | -6.0% |
| Operating profit (loss) | 9901 | €74,768 | €67,325 | -€7,443 | -10.0% |
| Financial income | 75/76B | €1,044 | €694 | -€350 | -33.6% |
| Recurring financial income | 75 | €1,044 | €694 | -€350 | -33.6% |
| Financial charges | 65/66B | €1,784 | €2,144 | +€360 | +20.2% |
| Recurring financial charges | 65 | €1,784 | €2,144 | +€360 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €74,028 | €65,875 | -€8,153 | -11.0% |
| Income taxes | 67/77 | €19,575 | €17,322 | -€2,254 | -11.5% |
| Profit (loss) for the period | 9904 | €54,453 | €48,553 | -€5,899 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,453 | €48,553 | -€5,899 | -10.8% |
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 9 October 2026 via checked.be.