POSSESSIONEM: 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.
POSSESSIONEM
Largest movements
- Receivables within one year +€109,193
up €109,193 (+705.6%), from €15,476 to €124,669
of which Other amounts receivable: +€98,000
- Cash -€56,845
down €56,845 (-88.6%), from €64,160 to €7,315
mainly Receivables within one year (-€109,193) and Investment in fixed assets (net) (-€12,000)
- Financial fixed assets +€12,000
up €12,000 (+10.0%), from €120,000 to €132,000
- Reserves +€43,000
up €43,000 (+51.8%), from €83,000 to €126,000
- Other debts +€25,044
up €25,044 (+31.6%), from €79,236 to €104,280
- Tax, wage and social debts -€5,000
down €5,000 (-18.7%), from €26,788 to €21,788
of which Taxes: -€6,500
- Gross operating margin -€16,781
down €16,781 (-20.4%), from €82,073 to €65,293
- Financial charges +€4,111
up €4,111 (+1768.0%), from €233 to €4,344
- Taxes -€3,950
down €3,950 (-19.4%), from €20,384 to €16,435
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 | €200,090 | €263,984 | +€63,894 | +31.9% |
| Fixed assets | 21/28 | €120,454 | €132,000 | +€11,546 | +9.6% |
| Tangible fixed assets | 22/27 | €454 | - | -€454 | |
| Furniture and vehicles | 24 | €454 | - | -€454 | |
| Financial fixed assets | 28 | €120,000 | €132,000 | +€12,000 | +10.0% |
| Current assets | 29/58 | €79,636 | €131,984 | +€52,348 | +65.7% |
| Amounts receivable within one year | 40/41 | €15,476 | €124,669 | +€109,193 | +705.6% |
| Trade receivables | 40 | €15,476 | €26,669 | +€11,193 | +72.3% |
| Other amounts receivable | 41 | €0 | €98,000 | +€98,000 | |
| Cash at bank and in hand | 54/58 | €64,160 | €7,315 | -€56,845 | -88.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €200,090 | €263,984 | +€63,894 | +31.9% |
| Equity | 10/15 | €89,433 | €133,231 | +€43,798 | +49.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,000 | €126,000 | +€43,000 | +51.8% |
| Distributable reserves | 133 | €83,000 | €126,000 | +€43,000 | +51.8% |
| Profit (loss) carried forward | 14 | €1,433 | €2,231 | +€798 | +55.7% |
| Amounts payable | 17/49 | €110,656 | €130,753 | +€20,097 | +18.2% |
| Amounts payable within one year | 42/48 | €108,581 | €126,550 | +€17,969 | +16.5% |
| Trade debts | 44 | €2,557 | €483 | -€2,074 | -81.1% |
| Suppliers | 440/4 | €2,557 | €483 | -€2,074 | -81.1% |
| Taxes, remuneration and social security | 45 | €26,788 | €21,788 | -€5,000 | -18.7% |
| Taxes | 450/3 | €26,788 | €20,288 | -€6,500 | -24.3% |
| Remuneration and social security | 454/9 | €0 | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €79,236 | €104,280 | +€25,044 | +31.6% |
| Accrued charges and deferred income | 492/3 | €2,075 | €4,203 | +€2,127 | +102.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €454 | +€4 | +0.8% |
| Other operating charges | 640/8 | €220 | €263 | +€43 | +19.4% |
| Gross operating margin | 9900 | €82,073 | €65,293 | -€16,781 | -20.4% |
| Operating profit (loss) | 9901 | €81,404 | €64,576 | -€16,827 | -20.7% |
| Financial charges | 65/66B | €233 | €4,344 | +€4,111 | +1768.0% |
| Recurring financial charges | 65 | €233 | €4,344 | +€4,111 | +1768.0% |
| Profit (loss) for the period before taxes | 9903 | €81,171 | €60,233 | -€20,939 | -25.8% |
| Income taxes | 67/77 | €20,384 | €16,435 | -€3,950 | -19.4% |
| Profit (loss) for the period | 9904 | €60,787 | €43,798 | -€16,989 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,787 | €43,798 | -€16,989 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.