POSSON: 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.
POSSON
Largest movements
- Receivables within one year -€375
down €375 (-23.8%), from €1,574 to €1,199
- Cash -€251
down €251 (-58.9%), from €427 to €176
mainly Net result for the year (-€2,514)
- Profit (loss) carried forward -€2,514
down €2,514 (-22.9%), from -€10,990 to -€13,504
- Trade debts +€1,684
up €1,684 (+58.0%), from €2,906 to €4,591
- Other debts +€204
up €204 (+2.0%), from €10,071 to €10,275
- Financial charges -€861
down €861 (-69.4%), from €1,241 to €380
- Other operating charges -€208
down €208 (-25.1%), from €827 to €620
- Financial income +€25
new in 2025: €25
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 | €7,001 | €6,374 | -€626 | -8.9% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €2,001 | €1,374 | -€626 | -31.3% |
| Amounts receivable within one year | 40/41 | €1,574 | €1,199 | -€375 | -23.8% |
| Other amounts receivable | 41 | €1,574 | €1,199 | -€375 | -23.8% |
| Cash at bank and in hand | 54/58 | €427 | €176 | -€251 | -58.9% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €7,001 | €6,374 | -€626 | -8.9% |
| Equity | 10/15 | -€5,990 | -€8,504 | -€2,514 | -42.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,990 | -€13,504 | -€2,514 | -22.9% |
| Amounts payable | 17/49 | €12,990 | €14,878 | +€1,888 | +14.5% |
| Amounts payable within one year | 42/48 | €12,977 | €14,865 | +€1,888 | +14.5% |
| Trade debts | 44 | €2,906 | €4,591 | +€1,684 | +58.0% |
| Suppliers | 440/4 | €2,906 | €4,591 | +€1,684 | +58.0% |
| Other amounts payable | 47/48 | €10,071 | €10,275 | +€204 | +2.0% |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Other operating charges | 640/8 | €827 | €620 | -€208 | -25.1% |
| Gross operating margin | 9900 | -€1,537 | -€1,540 | -€3 | -0.2% |
| Operating profit (loss) | 9901 | -€2,364 | -€2,159 | +€205 | +8.7% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €1,241 | €380 | -€861 | -69.4% |
| Recurring financial charges | 65 | €1,241 | €380 | -€861 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,605 | -€2,514 | +€1,091 | +30.3% |
| Profit (loss) for the period | 9904 | -€3,605 | -€2,514 | +€1,091 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,605 | -€2,514 | +€1,091 | +30.3% |
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 14 October 2026 via checked.be.