PODOREZSO: 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.
PODOREZSO
Largest movements
- Tangible fixed assets -€17,405
down €17,405 (-5.3%), from €330,516 to €313,111
of which Furniture and vehicles: -€10,524
- Cash +€11,693
up €11,693 (+127.2%), from €9,191 to €20,884
mainly Depreciation (+€22,082) and Net result for the year (+€20,732)
- Debts after one year -€19,783
down €19,783 (-8.5%), from €232,950 to €213,167
- Tax, wage and social debts +€8,887
up €8,887 (+110.8%), from €8,021 to €16,908
of which Taxes: +€6,803
- Trade debts +€3,445
up €3,445 (+65.7%), from €5,245 to €8,690
- Gross operating margin -€7,415
down €7,415 (-8.2%), from €90,774 to €83,358
- Financial charges -€1,274
down €1,274 (-11.1%), from €11,445 to €10,171
- Other operating charges -€1,094
down €1,094 (-29.9%), from €3,655 to €2,561
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 | €343,544 | €338,812 | -€4,732 | -1.4% |
| Fixed assets | 21/28 | €330,566 | €313,161 | -€17,405 | -5.3% |
| Tangible fixed assets | 22/27 | €330,516 | €313,111 | -€17,405 | -5.3% |
| Land and buildings | 22 | €200,923 | €195,253 | -€5,670 | -2.8% |
| Plant, machinery and equipment | 23 | €2,260 | €1,050 | -€1,210 | -53.6% |
| Furniture and vehicles | 24 | €127,333 | €116,809 | -€10,524 | -8.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €12,979 | €25,652 | +€12,673 | +97.6% |
| Cash at bank and in hand | 54/58 | €9,191 | €20,884 | +€11,693 | +127.2% |
| Deferred charges and accrued income | 490/1 | €3,788 | €4,767 | +€979 | +25.9% |
| Total equity and liabilities | 10/49 | €343,544 | €338,812 | -€4,732 | -1.4% |
| Equity | 10/15 | €46,289 | €43,771 | -€2,518 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,829 | €23,311 | -€2,518 | -9.7% |
| Amounts payable | 17/49 | €297,255 | €295,041 | -€2,214 | -0.7% |
| Amounts payable after more than one year | 17 | €232,950 | €213,167 | -€19,783 | -8.5% |
| Financial debts | 170/4 | €232,950 | €213,167 | -€19,783 | -8.5% |
| Amounts payable within one year | 42/48 | €64,305 | €81,756 | +€17,450 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €22,705 | €23,150 | +€445 | +2.0% |
| Trade debts | 44 | €5,245 | €8,690 | +€3,445 | +65.7% |
| Suppliers | 440/4 | €5,245 | €8,690 | +€3,445 | +65.7% |
| Advances received on contracts in progress | 46 | - | €1,274 | +€1,274 | |
| Taxes, remuneration and social security | 45 | €8,021 | €16,908 | +€8,887 | +110.8% |
| Taxes | 450/3 | €4,225 | €11,028 | +€6,803 | +161.0% |
| Remuneration and social security | 454/9 | €3,796 | €5,880 | +€2,084 | +54.9% |
| Other amounts payable | 47/48 | €28,334 | €31,733 | +€3,399 | +12.0% |
| Accrued charges and deferred income | 492/3 | - | €118 | +€118 | |
| Non-recurring operating income | 76A | €586 | €0 | -€586 | -100.0% |
| Remuneration, social security and pensions | 62 | €14,430 | €14,615 | +€185 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,309 | €22,082 | -€227 | -1.0% |
| Other operating charges | 640/8 | €3,655 | €2,561 | -€1,094 | -29.9% |
| Gross operating margin | 9900 | €90,774 | €83,358 | -€7,415 | -8.2% |
| Operating profit (loss) | 9901 | €50,381 | €44,101 | -€6,279 | -12.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,445 | €10,171 | -€1,274 | -11.1% |
| Recurring financial charges | 65 | €11,445 | €10,171 | -€1,274 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €38,935 | €33,931 | -€5,004 | -12.9% |
| Income taxes | 67/77 | €13,106 | €13,199 | +€93 | +0.7% |
| Profit (loss) for the period | 9904 | €25,829 | €20,732 | -€5,098 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,829 | €20,732 | -€5,098 | -19.7% |
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 11 October 2026 via checked.be.