POSSS: what changed
POSSS
Largest movements
- Intangible fixed assets +€7,225
up €7,225 (+23.1%), from €31,286 to €38,511
- Receivables within one year +€2,597
up €2,597 (+41.3%), from €6,281 to €8,878
of which Trade receivables: +€6,661
- Cash -€1,184
down €1,184 (-2.1%), from €57,172 to €55,988
mainly Contributions, distributions and other (-€38,000) and Investment in fixed assets (net) (-€23,440)
- Other debts +€13,000
up €13,000 (+52.0%), from €25,000 to €38,000
- Current portion of long-term debt -€5,983
down €5,983 (-66.4%), from €9,004 to €3,021
- Trade debts +€3,092
up €3,092 (+56.3%), from €5,491 to €8,583
- Debts after one year -€3,021
no longer reported in 2025 (was €3,021)
- Gross operating margin +€37,486
up €37,486 (+122%), from €30,633 to €68,119
- Taxes +€9,830
up €9,830 (+329%), from €2,984 to €12,814
- Depreciation +€1,359
up €1,359 (+9.1%), from €14,855 to €16,214
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,739 | €103,385 | +€8,647 | +9.1% |
| Fixed assets | 21/28 | €31,286 | €38,511 | +€7,225 | +23.1% |
| Intangible fixed assets | 21 | €31,286 | €38,511 | +€7,225 | +23.1% |
| Current assets | 29/58 | €63,453 | €64,874 | +€1,422 | +2.2% |
| Amounts receivable within one year | 40/41 | €6,281 | €8,878 | +€2,597 | +41.3% |
| Trade receivables | 40 | - | €6,661 | +€6,661 | |
| Other amounts receivable | 41 | €6,281 | €2,216 | -€4,064 | -64.7% |
| Cash at bank and in hand | 54/58 | €57,172 | €55,988 | -€1,184 | -2.1% |
| Deferred charges and accrued income | 490/1 | - | €9 | +€9 | |
| Total equity and liabilities | 10/49 | €94,739 | €103,385 | +€8,647 | +9.1% |
| Equity | 10/15 | €50,019 | €50,326 | +€307 | +0.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €19 | €326 | +€307 | +1,578% |
| Distributable reserves | 133 | €19 | €326 | +€307 | +1,578% |
| Amounts payable | 17/49 | €44,719 | €53,059 | +€8,340 | +18.6% |
| Amounts payable after more than one year | 17 | €3,021 | - | -€3,021 | |
| Financial debts | 170/4 | €3,021 | - | -€3,021 | |
| Amounts payable within one year | 42/48 | €41,698 | €52,805 | +€11,107 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €9,004 | €3,021 | -€5,983 | -66.4% |
| Trade debts | 44 | €5,491 | €8,583 | +€3,092 | +56.3% |
| Suppliers | 440/4 | €5,491 | €8,583 | +€3,092 | +56.3% |
| Taxes, remuneration and social security | 45 | €2,202 | €3,200 | +€998 | +45.3% |
| Taxes | 450/3 | €2,202 | €3,200 | +€998 | +45.3% |
| Other amounts payable | 47/48 | €25,000 | €38,000 | +€13,000 | +52.0% |
| Accrued charges and deferred income | 492/3 | - | €255 | +€255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,855 | €16,214 | +€1,359 | +9.1% |
| Other operating charges | 640/8 | €555 | €570 | +€14 | +2.6% |
| Gross operating margin | 9900 | €30,633 | €68,119 | +€37,486 | +122% |
| Operating profit (loss) | 9901 | €15,223 | €51,335 | +€36,113 | +237% |
| Financial charges | 65/66B | €305 | €215 | -€90 | -29.6% |
| Recurring financial charges | 65 | €305 | €215 | -€90 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €14,918 | €51,121 | +€36,203 | +243% |
| Income taxes | 67/77 | €2,984 | €12,814 | +€9,830 | +329% |
| Profit (loss) for the period | 9904 | €11,934 | €38,307 | +€26,373 | +221% |
| Profit (loss) for the period to be appropriated | 9905 | €11,934 | €38,307 | +€26,373 | +221% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.