PODOSMED: 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.
PODOSMED
Largest movements
- Tangible fixed assets +€31,880
up €31,880 (+23.2%), from €137,448 to €169,328
of which Land and buildings: +€17,725
- Current investments +€5,601
up €5,601 (+8.8%), from €63,608 to €69,209
- Reserves +€46,086
up €46,086 (+21.4%), from €214,860 to €260,946
of which Distributable reserves: +€46,086
- Debts after one year -€21,658
down €21,658 (-30.6%), from €70,755 to €49,097
- Tax, wage and social debts +€14,365
up €14,365 (+71.6%), from €20,061 to €34,425
- Gross operating margin +€42,527
up €42,527 (+54.2%), from €78,412 to €120,939
- Taxes +€14,515
up €14,515 (+75.2%), from €19,307 to €33,822
- Financial income +€4,198
up €4,198 (+85.1%), from €4,932 to €9,129
- Depreciation +€3,338
up €3,338 (+15.4%), from €21,701 to €25,039
- Other operating charges +€1,438
up €1,438 (+111.5%), from €1,290 to €2,729
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 | €342,628 | €382,107 | +€39,480 | +11.5% |
| Fixed assets | 21/28 | €137,448 | €169,328 | +€31,880 | +23.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €137,448 | €169,328 | +€31,880 | +23.2% |
| Land and buildings | 22 | €131,202 | €148,927 | +€17,725 | +13.5% |
| Plant, machinery and equipment | 23 | €3,494 | €12,978 | +€9,485 | +271.5% |
| Furniture and vehicles | 24 | €2,752 | €7,423 | +€4,670 | +169.7% |
| Current assets | 29/58 | €205,180 | €212,779 | +€7,599 | +3.7% |
| Amounts receivable within one year | 40/41 | €92,053 | €93,152 | +€1,099 | +1.2% |
| Other amounts receivable | 41 | €92,053 | €93,152 | +€1,099 | +1.2% |
| Current investments | 50/53 | €63,608 | €69,209 | +€5,601 | +8.8% |
| Cash at bank and in hand | 54/58 | €49,519 | €50,056 | +€537 | +1.1% |
| Deferred charges and accrued income | 490/1 | - | €363 | +€363 | |
| Total equity and liabilities | 10/49 | €342,628 | €382,107 | +€39,480 | +11.5% |
| Equity | 10/15 | €222,543 | €267,146 | +€44,603 | +20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €214,860 | €260,946 | +€46,086 | +21.4% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €184,860 | €230,946 | +€46,086 | +24.9% |
| Profit (loss) carried forward | 14 | €1,483 | - | -€1,483 | |
| Amounts payable | 17/49 | €120,084 | €114,961 | -€5,123 | -4.3% |
| Amounts payable after more than one year | 17 | €70,755 | €49,097 | -€21,658 | -30.6% |
| Financial debts | 170/4 | €70,755 | €49,097 | -€21,658 | -30.6% |
| Amounts payable within one year | 42/48 | €49,330 | €65,864 | +€16,535 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €21,037 | €21,658 | +€621 | +3.0% |
| Trade debts | 44 | €8,232 | €9,596 | +€1,364 | +16.6% |
| Suppliers | 440/4 | €8,232 | €9,596 | +€1,364 | +16.6% |
| Taxes, remuneration and social security | 45 | €20,061 | €34,425 | +€14,365 | +71.6% |
| Taxes | 450/3 | €20,061 | €34,425 | +€14,365 | +71.6% |
| Other amounts payable | 47/48 | - | €185 | +€185 | |
| Remuneration, social security and pensions | 62 | - | €77 | +€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,701 | €25,039 | +€3,338 | +15.4% |
| Other operating charges | 640/8 | €1,290 | €2,729 | +€1,438 | +111.5% |
| Gross operating margin | 9900 | €78,412 | €120,939 | +€42,527 | +54.2% |
| Operating profit (loss) | 9901 | €55,420 | €93,094 | +€37,674 | +68.0% |
| Financial income | 75/76B | €4,932 | €9,129 | +€4,198 | +85.1% |
| Recurring financial income | 75 | €4,932 | €9,129 | +€4,198 | +85.1% |
| Financial charges | 65/66B | €4,664 | €5,799 | +€1,135 | +24.3% |
| Recurring financial charges | 65 | €4,664 | €5,799 | +€1,135 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €55,688 | €96,424 | +€40,736 | +73.2% |
| Income taxes | 67/77 | €19,307 | €33,822 | +€14,515 | +75.2% |
| Profit (loss) for the period | 9904 | €36,381 | €62,603 | +€26,222 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,381 | €62,603 | +€26,222 | +72.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.