PODOLYMPIA: 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.
PODOLYMPIA
Largest movements
- Current investments -€19,925
down €19,925 (-78.0%), from €25,549 to €5,625
- Receivables within one year +€19,251
up €19,251 (+32.3%), from €59,691 to €78,942
of which Trade receivables: +€20,868
- Tangible fixed assets -€11,740
down €11,740 (-32.1%), from €36,617 to €24,877
- Cash +€3,196
up €3,196 (+25.1%), from €12,737 to €15,933
mainly Current investments (+€19,925) and Depreciation (+€12,130)
- Tax, wage and social debts -€13,932
down €13,932 (-58.9%), from €23,661 to €9,729
of which Taxes: -€7,790
- Reserves +€7,903
up €7,903 (+8.6%), from €92,053 to €99,957
- Trade debts -€3,435
down €3,435 (-69.8%), from €4,922 to €1,487
- Gross operating margin -€62,713
down €62,713 (-39.9%), from €157,219 to €94,506
- Staff costs -€38,866
down €38,866 (-35.9%), from €108,338 to €69,472
- Taxes -€8,190
down €8,190 (-65.6%), from €12,488 to €4,298
- Depreciation +€1,613
up €1,613 (+15.3%), from €10,516 to €12,130
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 | €139,621 | €130,023 | -€9,598 | -6.9% |
| Fixed assets | 21/28 | €37,157 | €25,027 | -€12,130 | -32.6% |
| Intangible fixed assets | 21 | €390 | €0 | -€390 | -100% |
| Tangible fixed assets | 22/27 | €36,617 | €24,877 | -€11,740 | -32.1% |
| Plant, machinery and equipment | 23 | €12,856 | €7,496 | -€5,361 | -41.7% |
| Furniture and vehicles | 24 | €19,182 | €14,360 | -€4,822 | -25.1% |
| Other tangible fixed assets | 26 | €4,579 | €3,022 | -€1,557 | -34.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €102,464 | €104,996 | +€2,532 | +2.5% |
| Stocks and contracts in progress | 3 | €430 | €121 | -€309 | -71.9% |
| Stocks | 30/36 | €430 | €121 | -€309 | -71.9% |
| Amounts receivable within one year | 40/41 | €59,691 | €78,942 | +€19,251 | +32.3% |
| Trade receivables | 40 | €1,022 | €21,890 | +€20,868 | +2,041% |
| Other amounts receivable | 41 | €58,668 | €57,051 | -€1,617 | -2.8% |
| Current investments | 50/53 | €25,549 | €5,625 | -€19,925 | -78.0% |
| Cash at bank and in hand | 54/58 | €12,737 | €15,933 | +€3,196 | +25.1% |
| Deferred charges and accrued income | 490/1 | €4,057 | €4,375 | +€318 | +7.8% |
| Total equity and liabilities | 10/49 | €139,621 | €130,023 | -€9,598 | -6.9% |
| Equity | 10/15 | €110,653 | €118,557 | +€7,903 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,053 | €99,957 | +€7,903 | +8.6% |
| Distributable reserves | 133 | €92,053 | €99,957 | +€7,903 | +8.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,967 | €11,466 | -€17,501 | -60.4% |
| Amounts payable within one year | 42/48 | €28,967 | €11,466 | -€17,501 | -60.4% |
| Financial debts | 43 | - | €250 | +€250 | |
| Credit institutions | 430/8 | - | €250 | +€250 | |
| Trade debts | 44 | €4,922 | €1,487 | -€3,435 | -69.8% |
| Suppliers | 440/4 | €4,922 | €1,487 | -€3,435 | -69.8% |
| Taxes, remuneration and social security | 45 | €23,661 | €9,729 | -€13,932 | -58.9% |
| Taxes | 450/3 | €10,277 | €2,486 | -€7,790 | -75.8% |
| Remuneration and social security | 454/9 | €13,384 | €7,243 | -€6,141 | -45.9% |
| Other amounts payable | 47/48 | €385 | €0 | -€385 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €108,338 | €69,472 | -€38,866 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,516 | €12,130 | +€1,613 | +15.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €157,219 | €94,506 | -€62,713 | -39.9% |
| Operating profit (loss) | 9901 | €37,859 | €12,385 | -€25,474 | -67.3% |
| Financial income | 75/76B | €86 | €108 | +€22 | +25.7% |
| Recurring financial income | 75 | €86 | €108 | +€22 | +25.7% |
| Financial charges | 65/66B | €268 | €291 | +€24 | +8.8% |
| Recurring financial charges | 65 | €268 | €291 | +€24 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €37,677 | €12,201 | -€25,476 | -67.6% |
| Income taxes | 67/77 | €12,488 | €4,298 | -€8,190 | -65.6% |
| Profit (loss) for the period | 9904 | €25,189 | €7,903 | -€17,286 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,189 | €7,903 | -€17,286 | -68.6% |
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 22 October 2026 via checked.be.