PODOPERFORMANCE: 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.
PODOPERFORMANCE
Largest movements
- Receivables within one year -€17,969
down €17,969 (-51.7%), from €34,752 to €16,783
of which Other amounts receivable: -€15,161
- Intangible fixed assets -€12,387
down €12,387 (-13.6%), from €91,134 to €78,747
- Tangible fixed assets -€8,888
down €8,888 (-34.6%), from €25,675 to €16,787
of which Plant, machinery and equipment: -€8,004
- Other debts -€22,000
down €22,000 (-88.0%), from €25,000 to €3,000
- Trade debts -€11,674
down €11,674 (-99.3%), from €11,761 to €87
- Reserves +€10,000
up €10,000 (+28.6%), from €35,000 to €45,000
- Debts after one year -€9,889
down €9,889 (-29.8%), from €33,134 to €23,245
- Tax, wage and social debts -€5,457
down €5,457 (-45.9%), from €11,901 to €6,444
- Turnover -€230,978
no longer reported in 2025 (was €230,978)
- Purchases and services -€168,064
no longer reported in 2025 (was €168,064)
- Gross operating margin -€25,886
down €25,886 (-37.6%), from €68,914 to €43,028
- Taxes -€4,465
down €4,465 (-45.8%), from €9,755 to €5,290
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 | €171,754 | €133,778 | -€37,976 | -22.1% |
| Fixed assets | 21/28 | €116,809 | €95,534 | -€21,275 | -18.2% |
| Intangible fixed assets | 21 | €91,134 | €78,747 | -€12,387 | -13.6% |
| Tangible fixed assets | 22/27 | €25,675 | €16,787 | -€8,888 | -34.6% |
| Plant, machinery and equipment | 23 | €22,570 | €14,566 | -€8,004 | -35.5% |
| Furniture and vehicles | 24 | €2,762 | €1,923 | -€839 | -30.4% |
| Other tangible fixed assets | 26 | €343 | €298 | -€45 | -13.1% |
| Current assets | 29/58 | €54,945 | €38,244 | -€16,701 | -30.4% |
| Stocks and contracts in progress | 3 | €516 | €516 | = | 0.0% |
| Stocks | 30/36 | €516 | €516 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,752 | €16,783 | -€17,969 | -51.7% |
| Trade receivables | 40 | €17,581 | €14,773 | -€2,808 | -16.0% |
| Other amounts receivable | 41 | €17,171 | €2,010 | -€15,161 | -88.3% |
| Cash at bank and in hand | 54/58 | €19,677 | €20,945 | +€1,268 | +6.4% |
| Total equity and liabilities | 10/49 | €171,754 | €133,778 | -€37,976 | -22.1% |
| Equity | 10/15 | €80,562 | €91,113 | +€10,551 | +13.1% |
| Contributions | 10/11 | €15,795 | €15,795 | = | 0.0% |
| Reserves | 13 | €35,000 | €45,000 | +€10,000 | +28.6% |
| Distributable reserves | 133 | €35,000 | €45,000 | +€10,000 | +28.6% |
| Profit (loss) carried forward | 14 | €29,767 | €30,318 | +€551 | +1.9% |
| Amounts payable | 17/49 | €91,192 | €42,665 | -€48,527 | -53.2% |
| Amounts payable after more than one year | 17 | €33,134 | €23,245 | -€9,889 | -29.8% |
| Financial debts | 170/4 | €33,134 | €23,245 | -€9,889 | -29.8% |
| Amounts payable within one year | 42/48 | €58,058 | €19,420 | -€38,638 | -66.6% |
| Financial debts | 43 | €9,396 | €9,889 | +€493 | +5.2% |
| Credit institutions | 430/8 | €9,396 | €9,889 | +€493 | +5.2% |
| Trade debts | 44 | €11,761 | €87 | -€11,674 | -99.3% |
| Suppliers | 440/4 | €11,761 | €87 | -€11,674 | -99.3% |
| Taxes, remuneration and social security | 45 | €11,901 | €6,444 | -€5,457 | -45.9% |
| Taxes | 450/3 | €11,901 | €6,444 | -€5,457 | -45.9% |
| Other amounts payable | 47/48 | €25,000 | €3,000 | -€22,000 | -88.0% |
| Turnover | 70 | €230,978 | - | -€230,978 | |
| Goods, raw materials, services and sundry goods | 60/61 | €168,064 | - | -€168,064 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,395 | €21,275 | -€120 | -0.6% |
| Other operating charges | 640/8 | €451 | €400 | -€51 | -11.3% |
| Gross operating margin | 9900 | €68,914 | €43,028 | -€25,886 | -37.6% |
| Operating profit (loss) | 9901 | €47,068 | €21,353 | -€25,715 | -54.6% |
| Financial income | 75/76B | €520 | €1 | -€519 | -99.8% |
| Recurring financial income | 75 | €520 | €1 | -€519 | -99.8% |
| Financial charges | 65/66B | €3,377 | €2,513 | -€864 | -25.6% |
| Recurring financial charges | 65 | €3,377 | €2,513 | -€864 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €44,211 | €18,841 | -€25,370 | -57.4% |
| Income taxes | 67/77 | €9,755 | €5,290 | -€4,465 | -45.8% |
| Profit (loss) for the period | 9904 | €34,456 | €13,551 | -€20,905 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,456 | €13,551 | -€20,905 | -60.7% |
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 26 October 2026 via checked.be.