POSSEMIERS: 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.
POSSEMIERS
Largest movements
- Current investments +€19,999
new in 2025: €19,999
- Receivables within one year -€4,134
down €4,134 (-16.8%), from €24,664 to €20,531
of which Other amounts receivable: -€3,340
- Reserves +€29,265
up €29,265 (+36.1%), from €81,150 to €110,415
of which Distributable reserves: +€31,125
- Tax, wage and social debts -€13,909
down €13,909 (-58.6%), from €23,752 to €9,843
of which Taxes: -€13,909
- Gross operating margin -€17,375
down €17,375 (-30.0%), from €57,923 to €40,548
- Taxes -€4,464
down €4,464 (-28.5%), from €15,636 to €11,172
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 | €120,472 | €136,695 | +€16,223 | +13.5% |
| Current assets | 29/58 | €120,472 | €136,695 | +€16,223 | +13.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 290 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,664 | €20,531 | -€4,134 | -16.8% |
| Trade receivables | 40 | €15,918 | €15,125 | -€793 | -5.0% |
| Other amounts receivable | 41 | €8,746 | €5,406 | -€3,340 | -38.2% |
| Current investments | 50/53 | - | €19,999 | +€19,999 | |
| Cash at bank and in hand | 54/58 | €75,455 | €75,105 | -€349 | -0.5% |
| Deferred charges and accrued income | 490/1 | €353 | €1,060 | +€706 | +200% |
| Total equity and liabilities | 10/49 | €120,472 | €136,695 | +€16,223 | +13.5% |
| Equity | 10/15 | €87,355 | €116,622 | +€29,267 | +33.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,150 | €110,415 | +€29,265 | +36.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €79,290 | €110,415 | +€31,125 | +39.3% |
| Profit (loss) carried forward | 14 | €5 | €7 | +€2 | +39.9% |
| Amounts payable | 17/49 | €33,117 | €20,073 | -€13,044 | -39.4% |
| Amounts payable within one year | 42/48 | €32,617 | €19,573 | -€13,044 | -40.0% |
| Trade debts | 44 | €4,421 | €5,285 | +€864 | +19.6% |
| Suppliers | 440/4 | €4,421 | €5,285 | +€864 | +19.6% |
| Taxes, remuneration and social security | 45 | €23,752 | €9,843 | -€13,909 | -58.6% |
| Taxes | 450/3 | €20,502 | €6,593 | -€13,909 | -67.8% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €4,445 | €4,445 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €976 | €573 | -€403 | -41.3% |
| Gross operating margin | 9900 | €57,923 | €40,548 | -€17,375 | -30.0% |
| Operating profit (loss) | 9901 | €56,947 | €39,975 | -€16,973 | -29.8% |
| Financial income | 75/76B | €610 | €871 | +€261 | +42.8% |
| Recurring financial income | 75 | €610 | €871 | +€261 | +42.8% |
| Financial charges | 65/66B | €773 | €406 | -€367 | -47.4% |
| Recurring financial charges | 65 | €773 | €406 | -€367 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €56,784 | €40,439 | -€16,344 | -28.8% |
| Income taxes | 67/77 | €15,636 | €11,172 | -€4,464 | -28.5% |
| Profit (loss) for the period | 9904 | €41,147 | €29,267 | -€11,880 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,147 | €29,267 | -€11,880 | -28.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.