POSSE: 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.
POSSE
Largest movements
- Cash +€32,464
up €32,464 (+115%), from €28,269 to €60,733
mainly Net result for the year (+€34,588) and Other debts (+€24,588)
- Receivables within one year +€8,634
up €8,634 (+134%), from €6,429 to €15,063
of which Other amounts receivable: +€6,109
- Stocks and contracts +€3,558
up €3,558 (+35.8%), from €9,942 to €13,500
- Other debts +€24,588
up €24,588 (+246%), from €10,000 to €34,588
- Trade debts +€10,703
up €10,703 (+222%), from €4,812 to €15,515
- Tax, wage and social debts +€7,967
up €7,967 (+107%), from €7,478 to €15,445
of which Taxes: +€7,541
- Gross operating margin +€33,411
up €33,411 (+283%), from €11,793 to €45,204
- Taxes +€4,387
up €4,387 (+1,103%), from €398 to €4,785
- Financial charges -€1,953
down €1,953 (-28.0%), from €6,967 to €5,014
of which Non-recurring financial charges: -€6,525
- Staff costs +€793
new in 2024: €793
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,191 | €96,449 | +€43,257 | +81.3% |
| Fixed assets | 21/28 | €7,505 | €7,022 | -€483 | -6.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,474 | €2,991 | -€483 | -13.9% |
| Plant, machinery and equipment | 23 | €3,474 | €2,991 | -€483 | -13.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €4,031 | €4,031 | = | 0.0% |
| Current assets | 29/58 | €45,686 | €89,426 | +€43,740 | +95.7% |
| Stocks and contracts in progress | 3 | €9,942 | €13,500 | +€3,558 | +35.8% |
| Stocks | 30/36 | €9,942 | €13,500 | +€3,558 | +35.8% |
| Amounts receivable within one year | 40/41 | €6,429 | €15,063 | +€8,634 | +134% |
| Trade receivables | 40 | €1,336 | €3,862 | +€2,526 | +189% |
| Other amounts receivable | 41 | €5,093 | €11,201 | +€6,109 | +120% |
| Cash at bank and in hand | 54/58 | €28,269 | €60,733 | +€32,464 | +115% |
| Deferred charges and accrued income | 490/1 | €1,047 | €131 | -€916 | -87.5% |
| Total equity and liabilities | 10/49 | €53,191 | €96,449 | +€43,257 | +81.3% |
| Equity | 10/15 | €30,901 | €30,901 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,301 | €12,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,029 | €1,029 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,029 | €1,029 | = | 0.0% |
| Distributable reserves | 133 | €11,272 | €11,272 | = | 0.0% |
| Amounts payable | 17/49 | €22,291 | €65,548 | +€43,257 | +194% |
| Amounts payable within one year | 42/48 | €22,291 | €65,548 | +€43,257 | +194% |
| Trade debts | 44 | €4,812 | €15,515 | +€10,703 | +222% |
| Suppliers | 440/4 | €4,812 | €15,515 | +€10,703 | +222% |
| Taxes, remuneration and social security | 45 | €7,478 | €15,445 | +€7,967 | +107% |
| Taxes | 450/3 | €7,478 | €15,019 | +€7,541 | +101% |
| Remuneration and social security | 454/9 | - | €425 | +€425 | |
| Other amounts payable | 47/48 | €10,000 | €34,588 | +€24,588 | +246% |
| Remuneration, social security and pensions | 62 | - | €793 | +€793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | €483 | = | 0.0% |
| Gross operating margin | 9900 | €11,793 | €45,204 | +€33,411 | +283% |
| Operating profit (loss) | 9901 | €11,310 | €43,928 | +€32,618 | +288% |
| Financial income | 75/76B | €31 | €458 | +€428 | +1,388% |
| Recurring financial income | 75 | €31 | €458 | +€428 | +1,388% |
| Financial charges | 65/66B | €6,967 | €5,014 | -€1,953 | -28.0% |
| Recurring financial charges | 65 | €442 | €5,014 | +€4,572 | +1,034% |
| Non-recurring financial charges | 66B | €6,525 | - | -€6,525 | |
| Profit (loss) for the period before taxes | 9903 | €4,374 | €39,373 | +€34,999 | +800% |
| Income taxes | 67/77 | €398 | €4,785 | +€4,387 | +1,103% |
| Profit (loss) for the period | 9904 | €3,977 | €34,588 | +€30,612 | +770% |
| Profit (loss) for the period to be appropriated | 9905 | €3,977 | €34,588 | +€30,612 | +770% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.