POSSUM: what changed
Two fiscal 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.
POSSUM
Largest movements
- Receivables within one year -€22,917
down €22,917 (-69.4%), from €33,016 to €10,099
of which Trade receivables: -€19,515
- Cash +€16,271
up €16,271 (+335.7%), from €4,846 to €21,117
mainly Receivables within one year (+€22,917) and Other debts (+€22,456)
- Tangible fixed assets +€11,581
up €11,581 (+36.7%), from €31,568 to €43,149
of which Furniture and vehicles: +€15,932
- Deferred charges and accrued income -€3,935
down €3,935 (-23.6%), from €16,687 to €12,752
- Other debts +€22,456
up €22,456 (+122.2%), from €18,382 to €40,837
- Trade debts -€17,612
down €17,612 (-94.0%), from €18,744 to €1,132
- Tax, wage and social debts -€2,511
down €2,511 (-100.0%), from €2,511 to €0
- Profit (loss) carried forward -€1,789
down €1,789 (-14.5%), from €12,315 to €10,525
- Gross operating margin -€4,650
down €4,650 (-24.2%), from €19,232 to €14,582
- Depreciation +€3,452
up €3,452 (+46.3%), from €7,456 to €10,909
- Taxes -€3,156
down €3,156 (-62.0%), from €5,087 to €1,930
- Financial charges -€669
down €669 (-17.4%), from €3,853 to €3,184
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 | €94,728 | €95,728 | +€999 | +1.1% |
| Fixed assets | 21/28 | €31,568 | €43,149 | +€11,581 | +36.7% |
| Tangible fixed assets | 22/27 | €31,568 | €43,149 | +€11,581 | +36.7% |
| Plant, machinery and equipment | 23 | €13,343 | €8,992 | -€4,351 | -32.6% |
| Furniture and vehicles | 24 | €18,226 | €34,158 | +€15,932 | +87.4% |
| Current assets | 29/58 | €63,160 | €52,578 | -€10,582 | -16.8% |
| Amounts receivable within one year | 40/41 | €33,016 | €10,099 | -€22,917 | -69.4% |
| Trade receivables | 40 | €22,177 | €2,662 | -€19,515 | -88.0% |
| Other amounts receivable | 41 | €10,839 | €7,437 | -€3,402 | -31.4% |
| Current investments | 50/53 | €8,610 | €8,610 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,846 | €21,117 | +€16,271 | +335.7% |
| Deferred charges and accrued income | 490/1 | €16,687 | €12,752 | -€3,935 | -23.6% |
| Total equity and liabilities | 10/49 | €94,728 | €95,728 | +€999 | +1.1% |
| Equity | 10/15 | €54,911 | €53,121 | -€1,789 | -3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,396 | €36,396 | = | 0.0% |
| Distributable reserves | 133 | €36,396 | €36,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,315 | €10,525 | -€1,789 | -14.5% |
| Amounts payable | 17/49 | €39,818 | €42,606 | +€2,789 | +7.0% |
| Amounts payable within one year | 42/48 | €39,818 | €42,606 | +€2,789 | +7.0% |
| Financial debts | 43 | €181 | €637 | +€456 | +252.4% |
| Credit institutions | 430/8 | €181 | €637 | +€456 | +252.4% |
| Trade debts | 44 | €18,744 | €1,132 | -€17,612 | -94.0% |
| Suppliers | 440/4 | €18,744 | €1,132 | -€17,612 | -94.0% |
| Taxes, remuneration and social security | 45 | €2,511 | €0 | -€2,511 | -100.0% |
| Taxes | 450/3 | €2,511 | €0 | -€2,511 | -100.0% |
| Other amounts payable | 47/48 | €18,382 | €40,837 | +€22,456 | +122.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,456 | €10,909 | +€3,452 | +46.3% |
| Other operating charges | 640/8 | €606 | €617 | +€12 | +1.9% |
| Gross operating margin | 9900 | €19,232 | €14,582 | -€4,650 | -24.2% |
| Operating profit (loss) | 9901 | €11,170 | €3,056 | -€8,114 | -72.6% |
| Financial income | 75/76B | €330 | €269 | -€61 | -18.6% |
| Recurring financial income | 75 | €330 | €269 | -€61 | -18.6% |
| Financial charges | 65/66B | €3,853 | €3,184 | -€669 | -17.4% |
| Recurring financial charges | 65 | €3,853 | €3,184 | -€669 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €7,647 | €141 | -€7,506 | -98.2% |
| Income taxes | 67/77 | €5,087 | €1,930 | -€3,156 | -62.0% |
| Profit (loss) for the period | 9904 | €2,560 | -€1,789 | -€4,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,560 | -€1,789 | -€4,349 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.