Podolynn: 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.
Podolynn
Largest movements
- Cash +€39,647
up €39,647 (+131.6%), from €30,123 to €69,769
mainly Investment in fixed assets (net) (+€33,732) and Net result for the year (+€30,238)
- Tangible fixed assets -€34,223
down €34,223 (-93.0%), from €36,803 to €2,580
of which Furniture and vehicles: -€36,446
- Formation expenses -€1,380
down €1,380 (-100.0%), from €1,380 to €0
- Other debts -€31,812
down €31,812 (-86.5%), from €36,789 to €4,977
- Reserves +€28,926
up €28,926 (+179.2%), from €16,146 to €45,073
- Tax, wage and social debts +€5,042
up €5,042 (+44.8%), from €11,262 to €16,304
of which Taxes: +€5,042
- Accrued charges and deferred income +€1,698
up €1,698 (+1697.6%), from €100 to €1,798
- Gross operating margin +€10,329
up €10,329 (+29.3%), from €35,204 to €45,532
- Depreciation -€8,803
down €8,803 (-82.5%), from €10,674 to €1,872
- Taxes +€5,300
up €5,300 (+81.7%), from €6,484 to €11,784
- Financial charges +€516
up €516 (+85.3%), from €604 to €1,120
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 | €68,714 | €72,765 | +€4,051 | +5.9% |
| Formation expenses | 20 | €1,380 | €0 | -€1,380 | -100.0% |
| Fixed assets | 21/28 | €36,803 | €2,580 | -€34,223 | -93.0% |
| Tangible fixed assets | 22/27 | €36,803 | €2,580 | -€34,223 | -93.0% |
| Plant, machinery and equipment | 23 | €357 | €2,580 | +€2,223 | +622.9% |
| Furniture and vehicles | 24 | €36,446 | - | -€36,446 | |
| Current assets | 29/58 | €30,531 | €70,186 | +€39,655 | +129.9% |
| Amounts receivable within one year | 40/41 | €45 | €50 | +€5 | +11.1% |
| Trade receivables | 40 | €45 | €50 | +€5 | +11.1% |
| Cash at bank and in hand | 54/58 | €30,123 | €69,769 | +€39,647 | +131.6% |
| Deferred charges and accrued income | 490/1 | €364 | €367 | +€3 | +0.8% |
| Total equity and liabilities | 10/49 | €68,714 | €72,765 | +€4,051 | +5.9% |
| Equity | 10/15 | €19,146 | €48,073 | +€28,926 | +151.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,146 | €45,073 | +€28,926 | +179.2% |
| Distributable reserves | 133 | €16,146 | €45,073 | +€28,926 | +179.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,568 | €24,693 | -€24,875 | -50.2% |
| Amounts payable within one year | 42/48 | €49,468 | €22,895 | -€26,573 | -53.7% |
| Trade debts | 44 | €1,418 | €1,614 | +€197 | +13.9% |
| Suppliers | 440/4 | €1,418 | €1,614 | +€197 | +13.9% |
| Taxes, remuneration and social security | 45 | €11,262 | €16,304 | +€5,042 | +44.8% |
| Taxes | 450/3 | €9,262 | €14,304 | +€5,042 | +54.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €36,789 | €4,977 | -€31,812 | -86.5% |
| Accrued charges and deferred income | 492/3 | €100 | €1,798 | +€1,698 | +1697.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,674 | €1,872 | -€8,803 | -82.5% |
| Other operating charges | 640/8 | €493 | €519 | +€26 | +5.3% |
| Gross operating margin | 9900 | €35,204 | €45,532 | +€10,329 | +29.3% |
| Operating profit (loss) | 9901 | €24,037 | €43,142 | +€19,105 | +79.5% |
| Financial income | 75/76B | €57 | €0 | -€57 | -100.0% |
| Recurring financial income | 75 | €57 | €0 | -€57 | -100.0% |
| Financial charges | 65/66B | €604 | €1,120 | +€516 | +85.3% |
| Recurring financial charges | 65 | €604 | €1,120 | +€516 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €23,489 | €42,022 | +€18,533 | +78.9% |
| Income taxes | 67/77 | €6,484 | €11,784 | +€5,300 | +81.7% |
| Profit (loss) for the period | 9904 | €17,005 | €30,238 | +€13,233 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,005 | €30,238 | +€13,233 | +77.8% |
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 7 October 2026 via checked.be.