POS Solutions: 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 Solutions
Largest movements
- Receivables within one year +€67,220
up €67,220 (+141.3%), from €47,573 to €114,793
of which Trade receivables: +€67,220
- Cash -€11,793
down €11,793 (-27.5%), from €42,875 to €31,082
mainly Receivables within one year (-€67,220) and Other debts (-€29,702)
- Stocks and contracts +€10,786
up €10,786 (+525.1%), from €2,054 to €12,840
- Deferred charges and accrued income -€7,669
no longer reported in 2025 (was €7,669)
- Profit (loss) carried forward +€64,176
up €64,176, from -€47,410 to €16,766
- Trade debts +€37,495
up €37,495 (+212.3%), from €17,665 to €55,160
- Other debts -€29,702
no longer reported in 2025 (was €29,702)
- Tax, wage and social debts -€7,213
down €7,213 (-17.1%), from €42,075 to €34,862
of which Remuneration and social security: -€14,647
- Current portion of long-term debt -€4,176
down €4,176 (-23.5%), from €17,737 to €13,561
- Staff costs -€108,212
down €108,212 (-39.8%), from €272,185 to €163,973
- Taxes +€21,557
up €21,557 (+1053.6%), from €2,046 to €23,603
- Gross operating margin -€21,068
down €21,068 (-7.6%), from €278,131 to €257,063
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 | €100,863 | €158,931 | +€58,068 | +57.6% |
| Fixed assets | 21/28 | €692 | €216 | -€476 | -68.8% |
| Tangible fixed assets | 22/27 | €692 | €216 | -€476 | -68.8% |
| Plant, machinery and equipment | 23 | €692 | €216 | -€476 | -68.8% |
| Current assets | 29/58 | €100,171 | €158,715 | +€58,544 | +58.4% |
| Stocks and contracts in progress | 3 | €2,054 | €12,840 | +€10,786 | +525.1% |
| Stocks | 30/36 | €2,054 | €12,840 | +€10,786 | +525.1% |
| Amounts receivable within one year | 40/41 | €47,573 | €114,793 | +€67,220 | +141.3% |
| Trade receivables | 40 | €47,262 | €114,482 | +€67,220 | +142.2% |
| Other amounts receivable | 41 | €311 | €311 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,875 | €31,082 | -€11,793 | -27.5% |
| Deferred charges and accrued income | 490/1 | €7,669 | - | -€7,669 | |
| Total equity and liabilities | 10/49 | €100,863 | €158,931 | +€58,068 | +57.6% |
| Equity | 10/15 | -€27,410 | €36,766 | +€64,176 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,410 | €16,766 | +€64,176 | |
| Amounts payable | 17/49 | €128,273 | €122,165 | -€6,108 | -4.8% |
| Amounts payable within one year | 42/48 | €107,179 | €103,583 | -€3,596 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €17,737 | €13,561 | -€4,176 | -23.5% |
| Trade debts | 44 | €17,665 | €55,160 | +€37,495 | +212.3% |
| Suppliers | 440/4 | €17,665 | €55,160 | +€37,495 | +212.3% |
| Taxes, remuneration and social security | 45 | €42,075 | €34,862 | -€7,213 | -17.1% |
| Taxes | 450/3 | €20,476 | €27,910 | +€7,434 | +36.3% |
| Remuneration and social security | 454/9 | €21,599 | €6,952 | -€14,647 | -67.8% |
| Other amounts payable | 47/48 | €29,702 | - | -€29,702 | |
| Accrued charges and deferred income | 492/3 | €21,094 | €18,582 | -€2,512 | -11.9% |
| Remuneration, social security and pensions | 62 | €272,185 | €163,973 | -€108,212 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,043 | €476 | -€567 | -54.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €952 | - | -€952 | |
| Other operating charges | 640/8 | €5,169 | €3,740 | -€1,429 | -27.6% |
| Gross operating margin | 9900 | €278,131 | €257,063 | -€21,068 | -7.6% |
| Operating profit (loss) | 9901 | -€1,218 | €88,874 | +€90,092 | |
| Financial income | 75/76B | €80 | - | -€80 | |
| Recurring financial income | 75 | €80 | - | -€80 | |
| Financial charges | 65/66B | €1,357 | €1,095 | -€262 | -19.3% |
| Recurring financial charges | 65 | €1,357 | €1,095 | -€262 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,495 | €87,779 | +€90,274 | |
| Income taxes | 67/77 | €2,046 | €23,603 | +€21,557 | +1053.6% |
| Profit (loss) for the period | 9904 | -€4,541 | €64,176 | +€68,717 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,541 | €64,176 | +€68,717 |
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 11 October 2026 via checked.be.