POSEIDON: 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.
What changed
POSEIDON
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,602
2024 · -€7,368+€3,765
Equity
€208,682
2024 · €212,284-€3,602
Cash
€9,633
2024 · €9,815-€183
Balance sheet total
€406,418
2024 · €415,192-€8,773
Largest movements
Assets
- Tangible fixed assets -€9,706
down €9,706 (-2.4%), from €400,748 to €391,042
Equity and liabilities
- Other debts -€8,185
down €8,185 (-10.1%), from €81,140 to €72,955
Income statement
- Gross operating margin +€3,343
up €3,343 (+19.6%), from €17,099 to €20,443
- Other operating charges -€673
down €673 (-13.9%), from €4,830 to €4,156
- Depreciation +€300
up €300 (+2.2%), from €13,746 to €14,046
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.
Result 2024
-€7,368
Gross operating margin
+€3,343
Depreciation
-€300
Other operating charges
+€673
Financial charges
+€49
Result 2025
-€3,602
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.
From operations
+€1,708
Investment
-€4,340
Financing
+€2,449
Cash 2024
€9,815
From operations (derived)
+€1,708
Net result for the year
-€3,602
Depreciation
+€14,046
Receivables within one year
-€691
Deferred charges and accrued income
-€425
Trade debts
+€535
Tax, wage and social debts
-€15
Other debts
-€8,185
Accrued charges and deferred income
+€44
Investment (derived)
-€4,340
Investment in fixed assets (net)
-€4,340
Financing
+€2,449
Debts after one year
+€2,449
Cash 2025
€9,633
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €415,192 | €406,418 | -€8,773 | -2.1% |
| Fixed assets | 21/28 | €401,811 | €392,105 | -€9,706 | -2.4% |
| Tangible fixed assets | 22/27 | €400,748 | €391,042 | -€9,706 | -2.4% |
| Land and buildings | 22 | €400,748 | €391,042 | -€9,706 | -2.4% |
| Financial fixed assets | 28 | €1,064 | €1,064 | = | 0.0% |
| Current assets | 29/58 | €13,381 | €14,313 | +€933 | +7.0% |
| Amounts receivable within one year | 40/41 | €2,940 | €3,631 | +€691 | +23.5% |
| Trade receivables | 40 | €2,940 | €3,631 | +€691 | +23.5% |
| Cash at bank and in hand | 54/58 | €9,815 | €9,633 | -€183 | -1.9% |
| Deferred charges and accrued income | 490/1 | €625 | €1,050 | +€425 | +67.9% |
| Total equity and liabilities | 10/49 | €415,192 | €406,418 | -€8,773 | -2.1% |
| Equity | 10/15 | €212,284 | €208,682 | -€3,602 | -1.7% |
| Contributions | 10/11 | €233,000 | €233,000 | = | 0.0% |
| Capital | 10 | €233,000 | €233,000 | = | 0.0% |
| Issued capital | 100 | €287,000 | €287,000 | = | 0.0% |
| Uncalled capital | 101 | €54,000 | €54,000 | = | 0.0% |
| Reserves | 13 | €8,548 | €8,548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €548 | €548 | = | 0.0% |
| Legal reserve | 130 | €548 | €548 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,264 | -€32,866 | -€3,602 | -12.3% |
| Amounts payable | 17/49 | €202,907 | €197,736 | -€5,171 | -2.5% |
| Amounts payable after more than one year | 17 | €116,622 | €119,071 | +€2,449 | +2.1% |
| Other amounts payable | 178/9 | €116,622 | €119,071 | +€2,449 | +2.1% |
| Amounts payable within one year | 42/48 | €84,738 | €77,073 | -€7,664 | -9.0% |
| Trade debts | 44 | €1,844 | €2,379 | +€535 | +29.0% |
| Suppliers | 440/4 | €1,844 | €2,379 | +€535 | +29.0% |
| Taxes, remuneration and social security | 45 | €1,754 | €1,739 | -€15 | -0.8% |
| Taxes | 450/3 | €1,754 | €1,739 | -€15 | -0.8% |
| Other amounts payable | 47/48 | €81,140 | €72,955 | -€8,185 | -10.1% |
| Accrued charges and deferred income | 492/3 | €1,548 | €1,592 | +€44 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,746 | €14,046 | +€300 | +2.2% |
| Other operating charges | 640/8 | €4,830 | €4,156 | -€673 | -13.9% |
| Gross operating margin | 9900 | €17,099 | €20,443 | +€3,343 | +19.6% |
| Operating profit (loss) | 9901 | -€1,477 | €2,240 | +€3,717 | |
| Financial charges | 65/66B | €5,891 | €5,842 | -€49 | -0.8% |
| Recurring financial charges | 65 | €5,891 | €5,842 | -€49 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,368 | -€3,602 | +€3,765 | +51.1% |
| Profit (loss) for the period | 9904 | -€7,368 | -€3,602 | +€3,765 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,368 | -€3,602 | +€3,765 | +51.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.