PODOSPORTBW: 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.
PODOSPORTBW
Largest movements
- Cash +€15,173
up €15,173 (+36.3%), from €41,793 to €56,965
mainly Other debts (+€28,933) and Net result for the year (+€24,430)
- Deferred charges and accrued income -€2,813
no longer reported in 2025 (was €2,813)
- Receivables within one year -€740
no longer reported in 2025 (was €740)
- Other debts +€28,933
up €28,933 (+539,793%), from €5 to €28,938
- Reserves -€8,741
down €8,741 (-26.7%), from €32,769 to €24,028
- Trade debts -€5,849
down €5,849 (-79.1%), from €7,399 to €1,550
- Tax, wage and social debts -€2,364
down €2,364 (-32.0%), from €7,383 to €5,018
- Gross operating margin +€13,860
up €13,860 (+55.2%), from €25,101 to €38,961
- Other operating charges +€2,891
up €2,891 (+746%), from €387 to €3,279
- Taxes +€1,903
up €1,903 (+28.8%), from €6,597 to €8,500
- Financial charges -€893
down €893 (-39.3%), from €2,270 to €1,377
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 | €50,556 | €62,534 | +€11,978 | +23.7% |
| Fixed assets | 21/28 | €4,384 | €4,743 | +€359 | +8.2% |
| Tangible fixed assets | 22/27 | €4,384 | €4,743 | +€359 | +8.2% |
| Land and buildings | 22 | €2,382 | €1,702 | -€680 | -28.5% |
| Furniture and vehicles | 24 | €2,003 | €3,042 | +€1,039 | +51.9% |
| Current assets | 29/58 | €46,171 | €57,790 | +€11,619 | +25.2% |
| Stocks and contracts in progress | 3 | €825 | €825 | = | 0.0% |
| Stocks | 30/36 | €825 | €825 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €740 | - | -€740 | |
| Trade receivables | 40 | €740 | - | -€740 | |
| Cash at bank and in hand | 54/58 | €41,793 | €56,965 | +€15,173 | +36.3% |
| Deferred charges and accrued income | 490/1 | €2,813 | - | -€2,813 | |
| Total equity and liabilities | 10/49 | €50,556 | €62,534 | +€11,978 | +23.7% |
| Equity | 10/15 | €35,769 | €27,028 | -€8,741 | -24.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,769 | €24,028 | -€8,741 | -26.7% |
| Distributable reserves | 133 | €32,769 | €24,028 | -€8,741 | -26.7% |
| Amounts payable | 17/49 | €14,787 | €35,506 | +€20,719 | +140% |
| Amounts payable within one year | 42/48 | €14,787 | €35,506 | +€20,719 | +140% |
| Trade debts | 44 | €7,399 | €1,550 | -€5,849 | -79.1% |
| Suppliers | 440/4 | €7,399 | €1,550 | -€5,849 | -79.1% |
| Taxes, remuneration and social security | 45 | €7,383 | €5,018 | -€2,364 | -32.0% |
| Taxes | 450/3 | €7,383 | €5,018 | -€2,364 | -32.0% |
| Other amounts payable | 47/48 | €5 | €28,938 | +€28,933 | +539,793% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €1,498 | -€102 | -6.4% |
| Other operating charges | 640/8 | €387 | €3,279 | +€2,891 | +746% |
| Gross operating margin | 9900 | €25,101 | €38,961 | +€13,860 | +55.2% |
| Operating profit (loss) | 9901 | €23,114 | €34,184 | +€11,070 | +47.9% |
| Financial income | 75/76B | €0 | €123 | +€123 | +1,227,100% |
| Recurring financial income | 75 | €0 | €123 | +€123 | +1,227,100% |
| Financial charges | 65/66B | €2,270 | €1,377 | -€893 | -39.3% |
| Recurring financial charges | 65 | €2,270 | €1,377 | -€893 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €20,844 | €32,930 | +€12,086 | +58.0% |
| Income taxes | 67/77 | €6,597 | €8,500 | +€1,903 | +28.8% |
| Profit (loss) for the period | 9904 | €14,247 | €24,430 | +€10,183 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,247 | €24,430 | +€10,183 | +71.5% |
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 29 October 2026 via checked.be.