Positron Projects: 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.
Positron Projects
Largest movements
- Receivables within one year +€20,533
up €20,533 (+4,261%), from €482 to €21,015
of which Trade receivables: +€16,529
- Tangible fixed assets +€17,091
new in 2025: €17,091
of which Furniture and vehicles: +€12,049
- Cash +€14,975
up €14,975 (+237%), from €6,320 to €21,295
mainly Net result for the year (+€31,691) and Trade debts (+€8,103)
- Reserves +€27,240
new in 2025: €27,240
- Trade debts +€8,103
up €8,103 (+670%), from €1,210 to €9,313
- Tax, wage and social debts +€7,260
new in 2025: €7,260
- Other debts +€6,497
up €6,497 (+105%), from €6,210 to €12,707
- Profit (loss) carried forward +€3,618
up €3,618, from -€3,618 to €0
- Gross operating margin +€46,420
up €46,420, from -€3,527 to €42,893
- Taxes +€7,010
new in 2025: €7,010
- Depreciation +€3,880
new in 2025: €3,880
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.
Derived cash bridge
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 | €6,802 | €59,521 | +€52,719 | +775% |
| Fixed assets | 21/28 | - | €17,091 | +€17,091 | |
| Tangible fixed assets | 22/27 | - | €17,091 | +€17,091 | |
| Plant, machinery and equipment | 23 | - | €5,042 | +€5,042 | |
| Furniture and vehicles | 24 | - | €12,049 | +€12,049 | |
| Current assets | 29/58 | €6,802 | €42,429 | +€35,628 | +524% |
| Amounts receivable within one year | 40/41 | €482 | €21,015 | +€20,533 | +4,261% |
| Trade receivables | 40 | - | €16,529 | +€16,529 | |
| Other amounts receivable | 41 | €482 | €4,487 | +€4,005 | +831% |
| Cash at bank and in hand | 54/58 | €6,320 | €21,295 | +€14,975 | +237% |
| Deferred charges and accrued income | 490/1 | - | €119 | +€119 | |
| Total equity and liabilities | 10/49 | €6,802 | €59,521 | +€52,719 | +775% |
| Equity | 10/15 | -€618 | €30,240 | +€30,858 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €27,240 | +€27,240 | |
| Distributable reserves | 133 | - | €27,240 | +€27,240 | |
| Profit (loss) carried forward | 14 | -€3,618 | €0 | +€3,618 | |
| Amounts payable | 17/49 | €7,420 | €29,280 | +€21,860 | +295% |
| Amounts payable within one year | 42/48 | €7,420 | €29,280 | +€21,860 | +295% |
| Trade debts | 44 | €1,210 | €9,313 | +€8,103 | +670% |
| Suppliers | 440/4 | €1,210 | €9,313 | +€8,103 | +670% |
| Taxes, remuneration and social security | 45 | - | €7,260 | +€7,260 | |
| Taxes | 450/3 | - | €7,260 | +€7,260 | |
| Other amounts payable | 47/48 | €6,210 | €12,707 | +€6,497 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,880 | +€3,880 | |
| Other operating charges | 640/8 | €50 | €239 | +€189 | +377% |
| Gross operating margin | 9900 | -€3,527 | €42,893 | +€46,420 | |
| Operating profit (loss) | 9901 | -€3,577 | €38,774 | +€42,351 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €41 | €72 | +€31 | +76.0% |
| Recurring financial charges | 65 | €41 | €72 | +€31 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,618 | €38,702 | +€42,320 | |
| Income taxes | 67/77 | - | €7,010 | +€7,010 | |
| Profit (loss) for the period | 9904 | -€3,618 | €31,691 | +€35,310 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,618 | €31,691 | +€35,310 |
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 13 October 2026 via checked.be.