POS SERVICES: 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.
POS SERVICES
Largest movements
- Tangible fixed assets -€14,558
down €14,558 (-30.0%), from €48,497 to €33,939
- Deferred charges and accrued income -€6,100
down €6,100 (-98.6%), from €6,185 to €85
- Cash +€4,155
up €4,155 (+324.8%), from €1,279 to €5,434
mainly Net result for the year (+€52,466) and Depreciation (+€14,558)
- Intangible fixed assets -€3,600
down €3,600 (-100.0%), from €3,600 to €0
- Stocks and contracts -€1,500
down €1,500 (-33.3%), from €4,500 to €3,000
- Profit (loss) carried forward +€52,466
up €52,466 (+58.7%), from -€89,395 to -€36,929
- Short-term financial debts -€25,350
down €25,350 (-38.8%), from €65,350 to €40,000
of which Other loans: -€40,350
- Trade debts -€25,238
down €25,238 (-64.0%), from €39,461 to €14,224
- Debts after one year -€20,748
down €20,748 (-81.6%), from €25,419 to €4,671
- Tax, wage and social debts -€6,809
down €6,809 (-70.1%), from €9,707 to €2,898
of which Taxes: -€4,367
- Gross operating margin +€99,380
up €99,380, from -€9,495 to €89,885
- Staff costs -€41,416
down €41,416 (-70.0%), from €59,134 to €17,718
- Other operating charges -€2,524
down €2,524 (-92.6%), from €2,725 to €202
- Financial charges +€1,857
up €1,857 (+51.9%), from €3,576 to €5,433
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 | €88,385 | €65,304 | -€23,081 | -26.1% |
| Fixed assets | 21/28 | €52,097 | €33,939 | -€18,158 | -34.9% |
| Intangible fixed assets | 21 | €3,600 | €0 | -€3,600 | -100.0% |
| Tangible fixed assets | 22/27 | €48,497 | €33,939 | -€14,558 | -30.0% |
| Plant, machinery and equipment | 23 | €48,497 | €33,939 | -€14,558 | -30.0% |
| Current assets | 29/58 | €36,288 | €31,365 | -€4,923 | -13.6% |
| Stocks and contracts in progress | 3 | €4,500 | €3,000 | -€1,500 | -33.3% |
| Stocks | 30/36 | €4,500 | €3,000 | -€1,500 | -33.3% |
| Amounts receivable within one year | 40/41 | €24,323 | €22,845 | -€1,478 | -6.1% |
| Trade receivables | 40 | €19,643 | €17,404 | -€2,239 | -11.4% |
| Other amounts receivable | 41 | €4,680 | €5,441 | +€761 | +16.3% |
| Cash at bank and in hand | 54/58 | €1,279 | €5,434 | +€4,155 | +324.8% |
| Deferred charges and accrued income | 490/1 | €6,185 | €85 | -€6,100 | -98.6% |
| Total equity and liabilities | 10/49 | €88,385 | €65,304 | -€23,081 | -26.1% |
| Equity | 10/15 | -€58,755 | -€6,289 | +€52,466 | +89.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,640 | €20,640 | = | 0.0% |
| Distributable reserves | 133 | €20,640 | €20,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,395 | -€36,929 | +€52,466 | +58.7% |
| Amounts payable | 17/49 | €147,140 | €71,593 | -€75,547 | -51.3% |
| Amounts payable after more than one year | 17 | €25,419 | €4,671 | -€20,748 | -81.6% |
| Financial debts | 170/4 | €25,419 | €4,671 | -€20,748 | -81.6% |
| Amounts payable within one year | 42/48 | €120,505 | €66,454 | -€54,051 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | €5,986 | €9,332 | +€3,346 | +55.9% |
| Financial debts | 43 | €65,350 | €40,000 | -€25,350 | -38.8% |
| Credit institutions | 430/8 | €10,000 | €25,000 | +€15,000 | +150.0% |
| Other loans | 439 | €55,350 | €15,000 | -€40,350 | -72.9% |
| Trade debts | 44 | €39,461 | €14,224 | -€25,238 | -64.0% |
| Suppliers | 440/4 | €39,461 | €14,224 | -€25,238 | -64.0% |
| Taxes, remuneration and social security | 45 | €9,707 | €2,898 | -€6,809 | -70.1% |
| Taxes | 450/3 | €7,265 | €2,898 | -€4,367 | -60.1% |
| Remuneration and social security | 454/9 | €2,442 | €0 | -€2,442 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,217 | €468 | -€749 | -61.6% |
| Remuneration, social security and pensions | 62 | €59,134 | €17,718 | -€41,416 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,403 | €14,558 | +€155 | +1.1% |
| Other operating charges | 640/8 | €2,725 | €202 | -€2,524 | -92.6% |
| Gross operating margin | 9900 | -€9,495 | €89,885 | +€99,380 | |
| Operating profit (loss) | 9901 | -€85,758 | €57,407 | +€143,166 | |
| Financial income | 75/76B | €117 | €509 | +€392 | +335.3% |
| Recurring financial income | 75 | €117 | €509 | +€392 | +335.3% |
| Financial charges | 65/66B | €3,576 | €5,433 | +€1,857 | +51.9% |
| Recurring financial charges | 65 | €3,576 | €5,433 | +€1,857 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | -€89,217 | €52,484 | +€141,701 | |
| Income taxes | 67/77 | €178 | €18 | -€160 | -89.8% |
| Profit (loss) for the period | 9904 | -€89,395 | €52,466 | +€141,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€89,395 | €52,466 | +€141,861 |
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 10 October 2026 via checked.be.