POSIM: 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.
POSIM
Largest movements
- Receivables within one year +€38,508
up €38,508 (+86.6%), from €44,479 to €82,986
of which Other amounts receivable: +€22,840
- Tangible fixed assets -€9,980
down €9,980 (-91.1%), from €10,956 to €976
of which Furniture and vehicles: -€9,780
- Cash -€3,371
down €3,371 (-39.7%), from €8,482 to €5,111
mainly Receivables within one year (-€38,508) and Other debts (-€4,003)
- Profit (loss) carried forward +€17,093
up €17,093 (+48.7%), from €35,100 to €52,192
- Trade debts +€15,552
up €15,552 (+226.9%), from €6,854 to €22,406
- Other debts -€4,003
no longer reported in 2026 (was €4,003)
- Tax, wage and social debts -€3,620
down €3,620 (-27.6%), from €13,094 to €9,475
of which Remuneration and social security: -€2,850
- Gross operating margin +€23,924
up €23,924 (+88.8%), from €26,927 to €50,851
- Other operating charges +€18,881
up €18,881 (+722.4%), from €2,614 to €21,495
- Depreciation -€8,727
down €8,727 (-63.3%), from €13,786 to €5,058
- Taxes +€2,621
up €2,621 (+59.5%), from €4,407 to €7,028
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,051 | €89,073 | +€25,021 | +39.1% |
| Fixed assets | 21/28 | €10,956 | €976 | -€9,980 | -91.1% |
| Tangible fixed assets | 22/27 | €10,956 | €976 | -€9,980 | -91.1% |
| Plant, machinery and equipment | 23 | €989 | €789 | -€200 | -20.2% |
| Furniture and vehicles | 24 | €9,967 | €187 | -€9,780 | -98.1% |
| Current assets | 29/58 | €53,095 | €88,097 | +€35,002 | +65.9% |
| Amounts receivable within one year | 40/41 | €44,479 | €82,986 | +€38,508 | +86.6% |
| Trade receivables | 40 | €33,851 | €49,519 | +€15,668 | +46.3% |
| Other amounts receivable | 41 | €10,628 | €33,468 | +€22,840 | +214.9% |
| Cash at bank and in hand | 54/58 | €8,482 | €5,111 | -€3,371 | -39.7% |
| Deferred charges and accrued income | 490/1 | €135 | - | -€135 | |
| Total equity and liabilities | 10/49 | €64,051 | €89,073 | +€25,021 | +39.1% |
| Equity | 10/15 | €40,100 | €57,192 | +€17,093 | +42.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,100 | €52,192 | +€17,093 | +48.7% |
| Amounts payable | 17/49 | €23,952 | €31,880 | +€7,929 | +33.1% |
| Amounts payable within one year | 42/48 | €23,952 | €31,880 | +€7,929 | +33.1% |
| Trade debts | 44 | €6,854 | €22,406 | +€15,552 | +226.9% |
| Suppliers | 440/4 | €6,854 | €22,406 | +€15,552 | +226.9% |
| Taxes, remuneration and social security | 45 | €13,094 | €9,475 | -€3,620 | -27.6% |
| Taxes | 450/3 | €8,344 | €7,575 | -€770 | -9.2% |
| Remuneration and social security | 454/9 | €4,750 | €1,900 | -€2,850 | -60.0% |
| Other amounts payable | 47/48 | €4,003 | - | -€4,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,786 | €5,058 | -€8,727 | -63.3% |
| Other operating charges | 640/8 | €2,614 | €21,495 | +€18,881 | +722.4% |
| Gross operating margin | 9900 | €26,927 | €50,851 | +€23,924 | +88.8% |
| Operating profit (loss) | 9901 | €10,527 | €24,297 | +€13,770 | +130.8% |
| Financial income | 75/76B | €0 | €16 | +€15 | +4055.3% |
| Recurring financial income | 75 | €0 | €16 | +€15 | +4055.3% |
| Financial charges | 65/66B | €206 | €192 | -€13 | -6.4% |
| Recurring financial charges | 65 | €206 | €192 | -€13 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €10,322 | €24,121 | +€13,798 | +133.7% |
| Income taxes | 67/77 | €4,407 | €7,028 | +€2,621 | +59.5% |
| Profit (loss) for the period | 9904 | €5,915 | €17,093 | +€11,177 | +189.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,915 | €17,093 | +€11,177 | +189.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.