POSTIMMO: 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.
POSTIMMO
Largest movements
- Cash +€152,983
up €152,983 (+234.8%), from €65,163 to €218,146
mainly Current investments (+€100,000) and Net result for the year (+€47,928)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Reserves +€47,928
up €47,928 (+37.2%), from €128,819 to €176,747
of which Distributable reserves: +€47,928
- Depreciation -€22,170
down €22,170 (-43.2%), from €51,354 to €29,184
- Gross operating margin +€15,593
up €15,593 (+12.7%), from €123,143 to €138,736
- Taxes +€11,936
up €11,936 (+126.3%), from €9,447 to €21,383
- Financial income +€3,305
new in 2025: €3,305
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 | €387,944 | €438,320 | +€50,376 | +13.0% |
| Formation expenses | 20 | €1,704 | €1,217 | -€488 | -28.6% |
| Fixed assets | 21/28 | €219,898 | €215,676 | -€4,222 | -1.9% |
| Tangible fixed assets | 22/27 | €219,898 | €215,676 | -€4,222 | -1.9% |
| Land and buildings | 22 | €214,257 | €215,392 | +€1,135 | +0.5% |
| Plant, machinery and equipment | 23 | €5,641 | €285 | -€5,357 | -95.0% |
| Current assets | 29/58 | €166,341 | €221,426 | +€55,085 | +33.1% |
| Amounts receivable within one year | 40/41 | €33 | €1,924 | +€1,891 | +5810.8% |
| Other amounts receivable | 41 | €33 | €1,924 | +€1,891 | +5810.8% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €65,163 | €218,146 | +€152,983 | +234.8% |
| Deferred charges and accrued income | 490/1 | €1,145 | €1,357 | +€211 | +18.5% |
| Total equity and liabilities | 10/49 | €387,944 | €438,320 | +€50,376 | +13.0% |
| Equity | 10/15 | €359,824 | €407,752 | +€47,928 | +13.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €128,819 | €176,747 | +€47,928 | +37.2% |
| Non-distributable reserves | 130/1 | €3,959 | €3,959 | = | 0.0% |
| Financial assistance | 1313 | €3,959 | €3,959 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,186 | €6,186 | = | 0.0% |
| Distributable reserves | 133 | €118,674 | €166,602 | +€47,928 | +40.4% |
| Profit (loss) carried forward | 14 | €181,005 | €181,005 | = | 0.0% |
| Amounts payable | 17/49 | €28,120 | €30,567 | +€2,448 | +8.7% |
| Amounts payable within one year | 42/48 | €6,854 | €9,015 | +€2,161 | +31.5% |
| Trade debts | 44 | €2,144 | €4,962 | +€2,818 | +131.4% |
| Suppliers | 440/4 | €2,144 | €4,962 | +€2,818 | +131.4% |
| Taxes, remuneration and social security | 45 | €4,447 | €2,892 | -€1,556 | -35.0% |
| Taxes | 450/3 | €4,447 | €2,892 | -€1,556 | -35.0% |
| Other amounts payable | 47/48 | €263 | €1,161 | +€898 | +341.6% |
| Accrued charges and deferred income | 492/3 | €21,266 | €21,553 | +€287 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,354 | €29,184 | -€22,170 | -43.2% |
| Other operating charges | 640/8 | €42,588 | €43,380 | +€792 | +1.9% |
| Gross operating margin | 9900 | €123,143 | €138,736 | +€15,593 | +12.7% |
| Operating profit (loss) | 9901 | €29,201 | €66,172 | +€36,970 | +126.6% |
| Financial income | 75/76B | - | €3,305 | +€3,305 | |
| Recurring financial income | 75 | - | €3,305 | +€3,305 | |
| Financial charges | 65/66B | €58 | €166 | +€108 | +185.9% |
| Recurring financial charges | 65 | €58 | €166 | +€108 | +185.9% |
| Profit (loss) for the period before taxes | 9903 | €29,143 | €69,311 | +€40,168 | +137.8% |
| Income taxes | 67/77 | €9,447 | €21,383 | +€11,936 | +126.3% |
| Profit (loss) for the period | 9904 | €19,696 | €47,928 | +€28,232 | +143.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,696 | €47,928 | +€28,232 | +143.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.