POSITIS: 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.
POSITIS
Largest movements
- Cash -€17
down €17 (-68.3%), from €24 to €8
mainly Net result for the year (-€258)
- Profit (loss) carried forward -€258
down €258 (-0.2%), from -€108,431 to -€108,690
- Other debts +€242
up €242 (+0.2%), from €98,536 to €98,778
- Financial charges -€23
down €23 (-20.2%), from €116 to €93
- Gross operating margin +€3
up €3 (+4.5%), from -€69 to -€66
- Purchases and services -€3
down €3 (-4.5%), from €69 to €66
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 | €170 | €154 | -€17 | -9.7% |
| Fixed assets | 21/28 | €141 | €141 | = | 0.0% |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €29 | €13 | -€17 | -56.6% |
| Amounts receivable within one year | 40/41 | €5 | €5 | = | 0.0% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24 | €8 | -€17 | -68.3% |
| Total equity and liabilities | 10/49 | €170 | €154 | -€17 | -9.7% |
| Equity | 10/15 | -€98,366 | -€98,624 | -€258 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,865 | €3,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €193 | €193 | = | 0.0% |
| Reserves not available under the articles | 1311 | €193 | €193 | = | 0.0% |
| Distributable reserves | 133 | €3,672 | €3,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,431 | -€108,690 | -€258 | -0.2% |
| Amounts payable | 17/49 | €98,536 | €98,778 | +€242 | +0.2% |
| Amounts payable within one year | 42/48 | €98,536 | €98,778 | +€242 | +0.2% |
| Other amounts payable | 47/48 | €98,536 | €98,778 | +€242 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €69 | €66 | -€3 | -4.5% |
| Other operating charges | 640/8 | €100 | €100 | = | 0.0% |
| Gross operating margin | 9900 | -€69 | -€66 | +€3 | +4.5% |
| Operating profit (loss) | 9901 | -€169 | -€166 | +€3 | +1.8% |
| Financial charges | 65/66B | €116 | €93 | -€23 | -20.2% |
| Recurring financial charges | 65 | €116 | €93 | -€23 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€285 | -€258 | +€27 | +9.3% |
| Profit (loss) for the period | 9904 | -€285 | -€258 | +€27 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€285 | -€258 | +€27 | +9.3% |
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 30 September 2026 via checked.be.