PODOVA: 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.
PODOVA
Largest movements
- Tangible fixed assets -€18,473
down €18,473 (-10.5%), from €176,778 to €158,304
of which Land and buildings: -€13,117
- Debts after one year -€13,228
down €13,228 (-9.9%), from €133,159 to €119,931
- Profit (loss) carried forward -€2,993
down €2,993 (-41.1%), from -€7,273 to -€10,266
- Trade debts -€2,012
down €2,012 (-19.6%), from €10,280 to €8,268
- Turnover +€4,703
up €4,703 (+5.6%), from €83,809 to €88,512
- Depreciation +€2,362
up €2,362 (+13.0%), from €18,154 to €20,516
- Purchases and services -€996
down €996 (-1.3%), from €75,710 to €74,714
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 | €177,816 | €158,366 | -€19,451 | -10.9% |
| Fixed assets | 21/28 | €176,778 | €158,304 | -€18,473 | -10.5% |
| Tangible fixed assets | 22/27 | €176,778 | €158,304 | -€18,473 | -10.5% |
| Land and buildings | 22 | €153,398 | €140,281 | -€13,117 | -8.6% |
| Furniture and vehicles | 24 | €21,311 | €16,439 | -€4,873 | -22.9% |
| Other tangible fixed assets | 26 | €2,068 | €1,585 | -€483 | -23.4% |
| Current assets | 29/58 | €1,038 | €61 | -€977 | -94.1% |
| Amounts receivable within one year | 40/41 | €925 | - | -€925 | |
| Trade receivables | 40 | €925 | - | -€925 | |
| Cash at bank and in hand | 54/58 | €114 | €61 | -€52 | -46.1% |
| Total equity and liabilities | 10/49 | €177,816 | €158,366 | -€19,451 | -10.9% |
| Equity | 10/15 | -€1,013 | -€4,005 | -€2,993 | -295.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60 | €60 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60 | €60 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,273 | -€10,266 | -€2,993 | -41.1% |
| Amounts payable | 17/49 | €178,829 | €162,371 | -€16,458 | -9.2% |
| Amounts payable after more than one year | 17 | €133,159 | €119,931 | -€13,228 | -9.9% |
| Financial debts | 170/4 | €133,159 | €119,931 | -€13,228 | -9.9% |
| Amounts payable within one year | 42/48 | €45,670 | €42,440 | -€3,230 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €13,018 | €13,228 | +€210 | +1.6% |
| Financial debts | 43 | €4,972 | €3,247 | -€1,725 | -34.7% |
| Credit institutions | 430/8 | €4,972 | €3,247 | -€1,725 | -34.7% |
| Trade debts | 44 | €10,280 | €8,268 | -€2,012 | -19.6% |
| Suppliers | 440/4 | €10,280 | €8,268 | -€2,012 | -19.6% |
| Other amounts payable | 47/48 | €17,400 | €17,697 | +€297 | +1.7% |
| Turnover | 70 | €83,809 | €88,512 | +€4,703 | +5.6% |
| Non-recurring operating income | 76A | €6,350 | - | -€6,350 | |
| Goods, raw materials, services and sundry goods | 60/61 | €75,710 | €74,714 | -€996 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,154 | €20,516 | +€2,362 | +13.0% |
| Other operating charges | 640/8 | €2,492 | €2,053 | -€439 | -17.6% |
| Gross operating margin | 9900 | €26,193 | €25,964 | -€229 | -0.9% |
| Operating profit (loss) | 9901 | €5,546 | €3,395 | -€2,151 | -38.8% |
| Financial charges | 65/66B | €5,965 | €6,117 | +€152 | +2.5% |
| Recurring financial charges | 65 | €5,965 | €6,117 | +€152 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€419 | -€2,722 | -€2,303 | -549.6% |
| Income taxes | 67/77 | - | €271 | +€271 | |
| Profit (loss) for the period | 9904 | -€419 | -€2,993 | -€2,574 | -614.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€419 | -€2,993 | -€2,574 | -614.3% |
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 30 September 2026 via checked.be.