Posteritas: 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.
Posteritas
Largest movements
- Receivables within one year -€20,585
down €20,585 (-76.1%), from €27,052 to €6,467
of which Trade receivables: -€27,052
- Cash +€7,642
up €7,642 (+430%), from €1,775 to €9,417
mainly Other debts (+€36,784) and Receivables within one year (+€20,585)
- Tangible fixed assets -€1,463
down €1,463 (-41.3%), from €3,543 to €2,080
of which Plant, machinery and equipment: -€737
- Profit (loss) carried forward -€49,760
down €49,760 (-6,691%), from -€744 to -€50,504
- Other debts +€36,784
up €36,784 (+149%), from €24,768 to €61,551
- Tax, wage and social debts -€1,473
down €1,473 (-84.2%), from €1,748 to €276
- Gross operating margin -€25,841
down €25,841 (-161%), from -€16,053 to -€41,894
- Other operating charges -€1,141
down €1,141 (-61.3%), from €1,861 to €720
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,371 | €17,964 | -€14,407 | -44.5% |
| Fixed assets | 21/28 | €3,543 | €2,080 | -€1,463 | -41.3% |
| Tangible fixed assets | 22/27 | €3,543 | €2,080 | -€1,463 | -41.3% |
| Plant, machinery and equipment | 23 | €1,365 | €628 | -€737 | -54.0% |
| Furniture and vehicles | 24 | €2,178 | €1,452 | -€726 | -33.3% |
| Current assets | 29/58 | €28,829 | €15,884 | -€12,945 | -44.9% |
| Amounts receivable within one year | 40/41 | €27,052 | €6,467 | -€20,585 | -76.1% |
| Trade receivables | 40 | €27,052 | - | -€27,052 | |
| Other amounts receivable | 41 | - | €6,467 | +€6,467 | |
| Cash at bank and in hand | 54/58 | €1,775 | €9,417 | +€7,642 | +430% |
| Deferred charges and accrued income | 490/1 | €2 | - | -€2 | |
| Total equity and liabilities | 10/49 | €32,371 | €17,964 | -€14,407 | -44.5% |
| Equity | 10/15 | €3,256 | -€46,504 | -€49,760 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€744 | -€50,504 | -€49,760 | -6,691% |
| Amounts payable | 17/49 | €29,115 | €64,468 | +€35,353 | +121% |
| Amounts payable within one year | 42/48 | €29,115 | €64,468 | +€35,353 | +121% |
| Trade debts | 44 | €2,599 | €2,641 | +€42 | +1.6% |
| Suppliers | 440/4 | €2,599 | €2,641 | +€42 | +1.6% |
| Taxes, remuneration and social security | 45 | €1,748 | €276 | -€1,473 | -84.2% |
| Taxes | 450/3 | €1,748 | €276 | -€1,473 | -84.2% |
| Other amounts payable | 47/48 | €24,768 | €61,551 | +€36,784 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,270 | €1,463 | +€192 | +15.1% |
| Other operating charges | 640/8 | €1,861 | €720 | -€1,141 | -61.3% |
| Gross operating margin | 9900 | -€16,053 | -€41,894 | -€25,841 | -161% |
| Operating profit (loss) | 9901 | -€19,184 | -€44,076 | -€24,892 | -130% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €5,322 | €5,408 | +€86 | +1.6% |
| Recurring financial charges | 65 | €5,322 | €5,408 | +€86 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,481 | -€49,485 | -€25,004 | -102% |
| Income taxes | 67/77 | €293 | €276 | -€17 | -5.8% |
| Profit (loss) for the period | 9904 | -€24,774 | -€49,760 | -€24,987 | -101% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,774 | -€49,760 | -€24,987 | -101% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.