PODOPUNT: 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.
PODOPUNT
Largest movements
- Tangible fixed assets +€68,450
up €68,450 (+56.2%), from €121,832 to €190,282
of which Furniture and vehicles: +€62,953
- Receivables within one year +€64,158
up €64,158 (+320.0%), from €20,051 to €84,209
of which Trade receivables: +€43,278
- Cash -€49,233
down €49,233 (-62.5%), from €78,803 to €29,570
mainly Investment in fixed assets (net) (-€113,986) and Receivables within one year (-€64,158)
- Debts after one year +€42,613
up €42,613 (+435.6%), from €9,783 to €52,396
- Trade debts +€34,305
up €34,305 (+148.4%), from €23,112 to €57,418
- Profit (loss) carried forward -€21,815
down €21,815 (-23.0%), from €94,764 to €72,949
- Advances received +€18,492
new in 2025: €18,492
- Short-term financial debts +€13,480
up €13,480 (+258.5%), from €5,215 to €18,695
- Depreciation +€15,651
up €15,651 (+52.4%), from €29,884 to €45,536
- Staff costs +€15,450
up €15,450 (+70.7%), from €21,864 to €37,314
- Gross operating margin +€7,818
up €7,818 (+14.0%), from €55,769 to €63,587
- Financial income +€2,292
up €2,292 (+23240.6%), from €10 to €2,301
of which Non-recurring financial income: +€2,008
- Taxes -€1,547
no longer reported in 2025 (was €1,547)
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 | €220,911 | €304,330 | +€83,418 | +37.8% |
| Fixed assets | 21/28 | €121,832 | €190,282 | +€68,450 | +56.2% |
| Tangible fixed assets | 22/27 | €121,832 | €190,282 | +€68,450 | +56.2% |
| Land and buildings | 22 | €33,843 | €31,117 | -€2,727 | -8.1% |
| Plant, machinery and equipment | 23 | €60,858 | €69,082 | +€8,224 | +13.5% |
| Furniture and vehicles | 24 | €27,131 | €90,083 | +€62,953 | +232.0% |
| Current assets | 29/58 | €99,079 | €114,047 | +€14,968 | +15.1% |
| Amounts receivable within one year | 40/41 | €20,051 | €84,209 | +€64,158 | +320.0% |
| Trade receivables | 40 | €16,517 | €59,795 | +€43,278 | +262.0% |
| Other amounts receivable | 41 | €3,535 | €24,415 | +€20,880 | +590.7% |
| Cash at bank and in hand | 54/58 | €78,803 | €29,570 | -€49,233 | -62.5% |
| Deferred charges and accrued income | 490/1 | €226 | €268 | +€43 | +18.9% |
| Total equity and liabilities | 10/49 | €220,911 | €304,330 | +€83,418 | +37.8% |
| Equity | 10/15 | €123,624 | €101,809 | -€21,815 | -17.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €8,400 | €8,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,400 | €8,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,764 | €72,949 | -€21,815 | -23.0% |
| Amounts payable | 17/49 | €97,287 | €202,521 | +€105,233 | +108.2% |
| Amounts payable after more than one year | 17 | €9,783 | €52,396 | +€42,613 | +435.6% |
| Financial debts | 170/4 | €9,783 | €52,396 | +€42,613 | +435.6% |
| Amounts payable within one year | 42/48 | €87,505 | €150,125 | +€62,621 | +71.6% |
| Financial debts | 43 | €5,215 | €18,695 | +€13,480 | +258.5% |
| Credit institutions | 430/8 | €5,215 | €18,695 | +€13,480 | +258.5% |
| Trade debts | 44 | €23,112 | €57,418 | +€34,305 | +148.4% |
| Suppliers | 440/4 | €23,112 | €57,418 | +€34,305 | +148.4% |
| Advances received on contracts in progress | 46 | - | €18,492 | +€18,492 | |
| Taxes, remuneration and social security | 45 | €3,338 | €2,560 | -€777 | -23.3% |
| Taxes | 450/3 | €3,338 | €2,560 | -€777 | -23.3% |
| Other amounts payable | 47/48 | €55,840 | €52,961 | -€2,879 | -5.2% |
| Remuneration, social security and pensions | 62 | €21,864 | €37,314 | +€15,450 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,884 | €45,536 | +€15,651 | +52.4% |
| Other operating charges | 640/8 | €2,089 | €3,029 | +€940 | +45.0% |
| Gross operating margin | 9900 | €55,769 | €63,587 | +€7,818 | +14.0% |
| Operating profit (loss) | 9901 | €1,932 | -€22,291 | -€24,223 | |
| Financial income | 75/76B | €10 | €2,301 | +€2,292 | +23240.6% |
| Recurring financial income | 75 | €10 | €294 | +€284 | +2880.1% |
| Non-recurring financial income | 76B | - | €2,008 | +€2,008 | |
| Financial charges | 65/66B | €436 | €1,825 | +€1,389 | +318.7% |
| Recurring financial charges | 65 | €436 | €1,825 | +€1,389 | +318.7% |
| Profit (loss) for the period before taxes | 9903 | €1,506 | -€21,815 | -€23,321 | |
| Income taxes | 67/77 | €1,547 | - | -€1,547 | |
| Profit (loss) for the period | 9904 | -€42 | -€21,815 | -€21,773 | -51940.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€42 | -€21,815 | -€21,773 | -51940.0% |
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 5 October 2026 via checked.be.