POST ICT: 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.
POST ICT
Largest movements
- Cash +€32,024
up €32,024 (+17.7%), from €180,636 to €212,661
mainly Net result for the year (+€16,797) and Depreciation (+€16,384)
- Tangible fixed assets -€15,906
down €15,906 (-28.1%), from €56,585 to €40,679
of which Furniture and vehicles: -€14,574
- Reserves +€16,797
up €16,797 (+9.1%), from €185,057 to €201,854
of which Distributable reserves: +€16,797
- Tax, wage and social debts -€3,932
down €3,932 (-30.0%), from €13,090 to €9,158
- Gross operating margin +€27,553
up €27,553 (+216%), from €12,732 to €40,284
- Taxes +€5,103
up €5,103 (+3,425%), from €149 to €5,252
- Depreciation +€656
up €656 (+4.2%), from €15,729 to €16,384
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 | €253,930 | €268,342 | +€14,411 | +5.7% |
| Fixed assets | 21/28 | €57,064 | €40,679 | -€16,384 | -28.7% |
| Intangible fixed assets | 21 | €479 | €0 | -€479 | -100% |
| Tangible fixed assets | 22/27 | €56,585 | €40,679 | -€15,906 | -28.1% |
| Plant, machinery and equipment | 23 | €5,473 | €4,141 | -€1,332 | -24.3% |
| Furniture and vehicles | 24 | €51,112 | €36,538 | -€14,574 | -28.5% |
| Current assets | 29/58 | €196,867 | €227,663 | +€30,796 | +15.6% |
| Amounts receivable within one year | 40/41 | €14,128 | €12,939 | -€1,189 | -8.4% |
| Trade receivables | 40 | €14,128 | €11,691 | -€2,437 | -17.3% |
| Other amounts receivable | 41 | €0 | €1,248 | +€1,248 | |
| Cash at bank and in hand | 54/58 | €180,636 | €212,661 | +€32,024 | +17.7% |
| Deferred charges and accrued income | 490/1 | €2,102 | €2,063 | -€39 | -1.9% |
| Total equity and liabilities | 10/49 | €253,930 | €268,342 | +€14,411 | +5.7% |
| Equity | 10/15 | €235,257 | €252,054 | +€16,797 | +7.1% |
| Contributions | 10/11 | €50,200 | €50,200 | = | 0.0% |
| Reserves | 13 | €185,057 | €201,854 | +€16,797 | +9.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €185,057 | €201,854 | +€16,797 | +9.1% |
| Amounts payable | 17/49 | €18,673 | €16,287 | -€2,386 | -12.8% |
| Amounts payable within one year | 42/48 | €18,673 | €16,032 | -€2,641 | -14.1% |
| Trade debts | 44 | €764 | €1,005 | +€241 | +31.5% |
| Suppliers | 440/4 | €764 | €1,005 | +€241 | +31.5% |
| Taxes, remuneration and social security | 45 | €13,090 | €9,158 | -€3,932 | -30.0% |
| Taxes | 450/3 | €13,090 | €9,158 | -€3,932 | -30.0% |
| Other amounts payable | 47/48 | €4,819 | €5,869 | +€1,050 | +21.8% |
| Accrued charges and deferred income | 492/3 | - | €255 | +€255 | |
| Non-recurring operating income | 76A | €1,033 | €0 | -€1,033 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,729 | €16,384 | +€656 | +4.2% |
| Other operating charges | 640/8 | €1,482 | €1,589 | +€108 | +7.3% |
| Gross operating margin | 9900 | €12,732 | €40,284 | +€27,553 | +216% |
| Operating profit (loss) | 9901 | -€4,479 | €22,310 | +€26,789 | |
| Financial income | 75/76B | €278 | €440 | +€162 | +58.4% |
| Recurring financial income | 75 | €278 | €440 | +€162 | +58.4% |
| Financial charges | 65/66B | €356 | €701 | +€345 | +96.8% |
| Recurring financial charges | 65 | €356 | €701 | +€345 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,557 | €22,050 | +€26,607 | |
| Income taxes | 67/77 | €149 | €5,252 | +€5,103 | +3,425% |
| Profit (loss) for the period | 9904 | -€4,706 | €16,797 | +€21,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,706 | €16,797 | +€21,504 |
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 19 October 2026 via checked.be.