PODOMARCHE: 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.
PODOMARCHE
Largest movements
- Tangible fixed assets +€102,036
up €102,036 (+37.5%), from €272,022 to €374,057
of which Land and buildings: +€100,622
- Intangible fixed assets -€47,200
down €47,200 (-43.8%), from €107,655 to €60,455
- Cash +€16,400
up €16,400 (+468.6%), from €3,500 to €19,900
- Receivables within one year +€8,492
up €8,492 (+89.8%), from €9,453 to €17,945
of which Trade receivables: +€8,502
- Debts after one year +€80,687
up €80,687 (+35.4%), from €227,966 to €308,653
- Other debts -€43,598
down €43,598 (-51.9%), from €84,028 to €40,430
- Profit (loss) carried forward +€19,131
up €19,131 (+64.9%), from €29,470 to €48,601
- Trade debts +€10,622
up €10,622 (+96.8%), from €10,972 to €21,594
- Current portion of long-term debt +€4,815
up €4,815 (+35.5%), from €13,558 to €18,373
- Financial charges +€4,223
up €4,223 (+61.3%), from €6,884 to €11,107
- Gross operating margin +€4,192
up €4,192 (+6.6%), from €63,662 to €67,855
- Taxes +€1,660
up €1,660 (+35.2%), from €4,718 to €6,378
- Other operating charges +€1,360
up €1,360 (+40.3%), from €3,373 to €4,733
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €395,425 | €474,361 | +€78,936 | +20.0% |
| Fixed assets | 21/28 | €379,676 | €434,512 | +€54,836 | +14.4% |
| Intangible fixed assets | 21 | €107,655 | €60,455 | -€47,200 | -43.8% |
| Tangible fixed assets | 22/27 | €272,022 | €374,057 | +€102,036 | +37.5% |
| Land and buildings | 22 | €269,438 | €370,060 | +€100,622 | +37.3% |
| Plant, machinery and equipment | 23 | €116 | €2,696 | +€2,580 | +2222.5% |
| Furniture and vehicles | 24 | €2,468 | €1,301 | -€1,166 | -47.3% |
| Current assets | 29/58 | €15,749 | €39,849 | +€24,100 | +153.0% |
| Amounts receivable within one year | 40/41 | €9,453 | €17,945 | +€8,492 | +89.8% |
| Trade receivables | 40 | €9,443 | €17,945 | +€8,502 | +90.0% |
| Other amounts receivable | 41 | €10 | €0 | -€10 | -99.9% |
| Cash at bank and in hand | 54/58 | €3,500 | €19,900 | +€16,400 | +468.6% |
| Deferred charges and accrued income | 490/1 | €2,796 | €2,004 | -€792 | -28.3% |
| Total equity and liabilities | 10/49 | €395,425 | €474,361 | +€78,936 | +20.0% |
| Equity | 10/15 | €48,717 | €67,848 | +€19,131 | +39.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €647 | €647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €647 | €647 | = | 0.0% |
| Reserves not available under the articles | 1311 | €647 | €647 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,470 | €48,601 | +€19,131 | +64.9% |
| Amounts payable | 17/49 | €346,708 | €406,513 | +€59,805 | +17.2% |
| Amounts payable after more than one year | 17 | €227,966 | €308,653 | +€80,687 | +35.4% |
| Financial debts | 170/4 | €227,966 | €308,653 | +€80,687 | +35.4% |
| Amounts payable within one year | 42/48 | €117,442 | €93,367 | -€24,075 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €13,558 | €18,373 | +€4,815 | +35.5% |
| Trade debts | 44 | €10,972 | €21,594 | +€10,622 | +96.8% |
| Suppliers | 440/4 | €10,972 | €21,594 | +€10,622 | +96.8% |
| Taxes, remuneration and social security | 45 | €8,884 | €12,971 | +€4,087 | +46.0% |
| Taxes | 450/3 | €8,884 | €12,971 | +€4,087 | +46.0% |
| Other amounts payable | 47/48 | €84,028 | €40,430 | -€43,598 | -51.9% |
| Accrued charges and deferred income | 492/3 | €1,300 | €4,493 | +€3,193 | +245.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,360 | €32,777 | -€583 | -1.7% |
| Other operating charges | 640/8 | €3,373 | €4,733 | +€1,360 | +40.3% |
| Gross operating margin | 9900 | €63,662 | €67,855 | +€4,192 | +6.6% |
| Operating profit (loss) | 9901 | €26,930 | €30,345 | +€3,415 | +12.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,884 | €11,107 | +€4,223 | +61.3% |
| Recurring financial charges | 65 | €6,884 | €11,107 | +€4,223 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | €20,045 | €19,238 | -€808 | -4.0% |
| Income taxes | 67/77 | €4,718 | €6,378 | +€1,660 | +35.2% |
| Profit (loss) for the period | 9904 | €15,327 | €12,860 | -€2,467 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,327 | €12,860 | -€2,467 | -16.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.