PODUM: what changed
PODUM
Largest movements
- Receivables within one year +€32,093
up €32,093 (+55.3%), from €58,034 to €90,127
of which Other amounts receivable: +€18,882
- Deferred charges and accrued income +€6,094
up €6,094 (+1,893%), from €322 to €6,416
- Stocks and contracts +€5,500
new in 2026: €5,500
- Cash -€4,863
down €4,863 (-78.1%), from €6,227 to €1,365
mainly Receivables within one year (-€32,093) and Tax, wage and social debts (-€7,436)
- Tangible fixed assets -€2,080
down €2,080 (-35.7%), from €5,827 to €3,748
of which Leasing and similar rights: -€5,251
- Trade debts +€34,383
up €34,383 (+1,434%), from €2,397 to €36,780
- Short-term financial debts +€9,177
new in 2026: €9,177
- Tax, wage and social debts -€7,436
down €7,436 (-45.9%), from €16,207 to €8,771
- Profit (loss) carried forward +€2,012
up €2,012 (+6.5%), from €31,104 to €33,115
- Debts after one year -€1,349
no longer reported in 2026 (was €1,349)
- Other operating charges +€14,035
up €14,035 (+847%), from €1,657 to €15,691
- Gross operating margin +€6,101
up €6,101 (+19.5%), from €31,294 to €37,395
- Taxes +€5,410
up €5,410 (+71.9%), from €7,527 to €12,937
- Financial income +€1,169
up €1,169 (+3,230%), from €36 to €1,205
- Financial charges -€840
down €840 (-35.2%), from €2,388 to €1,547
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,410 | €107,155 | +€36,744 | +52.2% |
| Fixed assets | 21/28 | €5,827 | €3,748 | -€2,080 | -35.7% |
| Tangible fixed assets | 22/27 | €5,827 | €3,748 | -€2,080 | -35.7% |
| Plant, machinery and equipment | 23 | €576 | - | -€576 | |
| Furniture and vehicles | 24 | - | €3,748 | +€3,748 | |
| Leasing and similar rights | 25 | €5,251 | - | -€5,251 | |
| Current assets | 29/58 | €64,583 | €103,407 | +€38,824 | +60.1% |
| Stocks and contracts in progress | 3 | - | €5,500 | +€5,500 | |
| Stocks | 30/36 | - | €5,500 | +€5,500 | |
| Amounts receivable within one year | 40/41 | €58,034 | €90,127 | +€32,093 | +55.3% |
| Trade receivables | 40 | €44,213 | €57,424 | +€13,211 | +29.9% |
| Other amounts receivable | 41 | €13,821 | €32,703 | +€18,882 | +137% |
| Cash at bank and in hand | 54/58 | €6,227 | €1,365 | -€4,863 | -78.1% |
| Deferred charges and accrued income | 490/1 | €322 | €6,416 | +€6,094 | +1,893% |
| Total equity and liabilities | 10/49 | €70,410 | €107,155 | +€36,744 | +52.2% |
| Equity | 10/15 | €36,104 | €38,115 | +€2,012 | +5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,104 | €33,115 | +€2,012 | +6.5% |
| Amounts payable | 17/49 | €34,307 | €69,039 | +€34,733 | +101% |
| Amounts payable after more than one year | 17 | €1,349 | - | -€1,349 | |
| Financial debts | 170/4 | €1,349 | - | -€1,349 | |
| Amounts payable within one year | 42/48 | €32,958 | €69,039 | +€36,082 | +109% |
| Current portion of amounts payable after more than one year | 42 | €4,353 | €4,311 | -€42 | -1.0% |
| Financial debts | 43 | - | €9,177 | +€9,177 | |
| Credit institutions | 430/8 | - | €9,177 | +€9,177 | |
| Trade debts | 44 | €2,397 | €36,780 | +€34,383 | +1,434% |
| Suppliers | 440/4 | €2,397 | €36,780 | +€34,383 | +1,434% |
| Taxes, remuneration and social security | 45 | €16,207 | €8,771 | -€7,436 | -45.9% |
| Taxes | 450/3 | €16,207 | €8,771 | -€7,436 | -45.9% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,909 | €6,413 | +€504 | +8.5% |
| Other operating charges | 640/8 | €1,657 | €15,691 | +€14,035 | +847% |
| Gross operating margin | 9900 | €31,294 | €37,395 | +€6,101 | +19.5% |
| Operating profit (loss) | 9901 | €23,729 | €15,291 | -€8,438 | -35.6% |
| Financial income | 75/76B | €36 | €1,205 | +€1,169 | +3,230% |
| Recurring financial income | 75 | €36 | €1,205 | +€1,169 | +3,230% |
| Financial charges | 65/66B | €2,388 | €1,547 | -€840 | -35.2% |
| Recurring financial charges | 65 | €2,388 | €1,547 | -€840 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €21,377 | €14,948 | -€6,429 | -30.1% |
| Income taxes | 67/77 | €7,527 | €12,937 | +€5,410 | +71.9% |
| Profit (loss) for the period | 9904 | €13,850 | €2,012 | -€11,839 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,850 | €2,012 | -€11,839 | -85.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.