POSICOM: 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.
POSICOM
Largest movements
- Receivables within one year -€4,196
down €4,196 (-10.8%), from €39,031 to €34,835
of which Trade receivables: -€2,596
- Profit (loss) carried forward -€1,736
down €1,736 (-4.4%), from €39,329 to €37,592
- Tax, wage and social debts -€1,630
down €1,630 (-72.5%), from €2,250 to €620
- Other debts -€970
down €970 (-38.4%), from €2,529 to €1,559
- Gross operating margin -€1,159
down €1,159, from €1,029 to -€130
- Taxes +€861
no longer reported in 2025 (was -€861)
- Other operating charges -€195
down €195 (-11.3%), from €1,714 to €1,520
- Financial charges -€82
down €82 (-48.6%), from €169 to €87
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 | €74,526 | €70,879 | -€3,647 | -4.9% |
| Fixed assets | 21/28 | €20,244 | €20,244 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,370 | €5,370 | = | 0.0% |
| Furniture and vehicles | 24 | €5,370 | €5,370 | = | 0.0% |
| Financial fixed assets | 28 | €14,874 | €14,874 | = | 0.0% |
| Current assets | 29/58 | €54,282 | €50,635 | -€3,647 | -6.7% |
| Amounts receivable within one year | 40/41 | €39,031 | €34,835 | -€4,196 | -10.8% |
| Trade receivables | 40 | €18,840 | €16,243 | -€2,596 | -13.8% |
| Other amounts receivable | 41 | €20,192 | €18,592 | -€1,600 | -7.9% |
| Cash at bank and in hand | 54/58 | €13,901 | €14,450 | +€549 | +3.9% |
| Deferred charges and accrued income | 490/1 | €1,350 | €1,350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,526 | €70,879 | -€3,647 | -4.9% |
| Equity | 10/15 | €69,530 | €67,794 | -€1,736 | -2.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €5,412 | €5,412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,412 | €5,412 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,412 | €5,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,329 | €37,592 | -€1,736 | -4.4% |
| Amounts payable | 17/49 | €4,995 | €3,085 | -€1,911 | -38.2% |
| Amounts payable within one year | 42/48 | €4,995 | €3,085 | -€1,911 | -38.2% |
| Trade debts | 44 | €217 | €906 | +€690 | +318.1% |
| Suppliers | 440/4 | €217 | €906 | +€690 | +318.1% |
| Taxes, remuneration and social security | 45 | €2,250 | €620 | -€1,630 | -72.5% |
| Taxes | 450/3 | €2,250 | €620 | -€1,630 | -72.5% |
| Other amounts payable | 47/48 | €2,529 | €1,559 | -€970 | -38.4% |
| Other operating charges | 640/8 | €1,714 | €1,520 | -€195 | -11.3% |
| Gross operating margin | 9900 | €1,029 | -€130 | -€1,159 | |
| Operating profit (loss) | 9901 | -€685 | -€1,649 | -€964 | -140.7% |
| Financial charges | 65/66B | €169 | €87 | -€82 | -48.6% |
| Recurring financial charges | 65 | €169 | €87 | -€82 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | -€854 | -€1,736 | -€882 | -103.2% |
| Income taxes | 67/77 | -€861 | - | +€861 | |
| Profit (loss) for the period | 9904 | €7 | -€1,736 | -€1,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €7 | -€1,736 | -€1,743 |
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 5 October 2026 via checked.be.