Pods: 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.
Pods
Largest movements
- Cash -€18,817
down €18,817 (-11.3%), from €165,856 to €147,039
mainly Other debts (-€50,574) and Tax, wage and social debts (-€11,183)
- Receivables within one year -€13,072
down €13,072 (-14.8%), from €88,208 to €75,136
of which Other amounts receivable: -€33,058
- Tangible fixed assets +€8,967
up €8,967 (+455.2%), from €1,970 to €10,937
of which Furniture and vehicles: +€6,834
- Other debts -€50,574
down €50,574 (-79.3%), from €63,750 to €13,176
- Trade debts +€28,004
up €28,004 (+203.9%), from €13,737 to €41,741
- Profit (loss) carried forward +€16,650
up €16,650 (+12.5%), from €132,866 to €149,516
- Tax, wage and social debts -€11,183
down €11,183 (-28.4%), from €39,408 to €28,225
of which Taxes: -€8,667
- Advances received -€5,808
down €5,808 (-100.0%), from €5,808 to €0
- Gross operating margin -€51,029
down €51,029 (-64.6%), from €78,966 to €27,937
- Taxes -€12,100
down €12,100 (-66.0%), from €18,321 to €6,221
- Financial income -€1,384
down €1,384 (-96.3%), from €1,437 to €54
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 | €256,569 | €233,658 | -€22,911 | -8.9% |
| Fixed assets | 21/28 | €2,220 | €11,187 | +€8,967 | +403.9% |
| Tangible fixed assets | 22/27 | €1,970 | €10,937 | +€8,967 | +455.2% |
| Plant, machinery and equipment | 23 | €1,311 | €3,445 | +€2,134 | +162.7% |
| Furniture and vehicles | 24 | €659 | €7,493 | +€6,834 | +1037.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €254,349 | €222,471 | -€31,878 | -12.5% |
| Amounts receivable within one year | 40/41 | €88,208 | €75,136 | -€13,072 | -14.8% |
| Trade receivables | 40 | €55,149 | €75,136 | +€19,987 | +36.2% |
| Other amounts receivable | 41 | €33,058 | €0 | -€33,058 | -100.0% |
| Cash at bank and in hand | 54/58 | €165,856 | €147,039 | -€18,817 | -11.3% |
| Deferred charges and accrued income | 490/1 | €285 | €295 | +€11 | +3.7% |
| Total equity and liabilities | 10/49 | €256,569 | €233,658 | -€22,911 | -8.9% |
| Equity | 10/15 | €133,866 | €150,516 | +€16,650 | +12.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,866 | €149,516 | +€16,650 | +12.5% |
| Amounts payable | 17/49 | €122,703 | €83,142 | -€39,561 | -32.2% |
| Amounts payable within one year | 42/48 | €122,703 | €83,142 | -€39,561 | -32.2% |
| Trade debts | 44 | €13,737 | €41,741 | +€28,004 | +203.9% |
| Suppliers | 440/4 | €13,737 | €41,741 | +€28,004 | +203.9% |
| Advances received on contracts in progress | 46 | €5,808 | €0 | -€5,808 | -100.0% |
| Taxes, remuneration and social security | 45 | €39,408 | €28,225 | -€11,183 | -28.4% |
| Taxes | 450/3 | €36,892 | €28,225 | -€8,667 | -23.5% |
| Remuneration and social security | 454/9 | €2,516 | €0 | -€2,516 | -100.0% |
| Other amounts payable | 47/48 | €63,750 | €13,176 | -€50,574 | -79.3% |
| Non-recurring operating income | 76A | - | €3,280 | +€3,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,398 | €1,620 | +€222 | +15.9% |
| Other operating charges | 640/8 | €1,796 | €1,360 | -€436 | -24.3% |
| Gross operating margin | 9900 | €78,966 | €27,937 | -€51,029 | -64.6% |
| Operating profit (loss) | 9901 | €75,772 | €24,956 | -€50,816 | -67.1% |
| Financial income | 75/76B | €1,437 | €54 | -€1,384 | -96.3% |
| Recurring financial income | 75 | €1,437 | €54 | -€1,384 | -96.3% |
| Financial charges | 65/66B | €1,710 | €2,139 | +€428 | +25.0% |
| Recurring financial charges | 65 | €1,710 | €2,139 | +€428 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €75,499 | €22,871 | -€52,628 | -69.7% |
| Income taxes | 67/77 | €18,321 | €6,221 | -€12,100 | -66.0% |
| Profit (loss) for the period | 9904 | €57,177 | €16,650 | -€40,527 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,177 | €16,650 | -€40,527 | -70.9% |
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 6 October 2026 via checked.be.