POSTRONIC: 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.
POSTRONIC
Largest movements
- Receivables within one year +€26,765
up €26,765 (+556%), from €4,810 to €31,575
of which Other amounts receivable: +€18,691
- Cash -€24,174
down €24,174 (-38.7%), from €62,453 to €38,279
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€26,765)
- Intangible fixed assets -€8,900
down €8,900 (-85.7%), from €10,383 to €1,483
- Tangible fixed assets -€3,555
down €3,555 (-24.7%), from €14,422 to €10,866
- Other debts +€59,365
up €59,365 (+9,344%), from €635 to €60,000
- Profit (loss) carried forward -€47,943
down €47,943 (-70.7%), from €67,783 to €19,841
- Tax, wage and social debts -€10,370
down €10,370 (-92.7%), from €11,191 to €821
of which Taxes: -€10,370
- Current portion of long-term debt -€8,635
down €8,635 (-79.5%), from €10,859 to €2,225
- Trade debts -€986
down €986 (-67.6%), from €1,458 to €472
- Gross operating margin -€34,536
down €34,536 (-53.4%), from €64,639 to €30,103
- Taxes -€6,802
down €6,802 (-64.6%), from €10,528 to €3,726
- Depreciation +€1,236
up €1,236 (+11.0%), from €11,219 to €12,455
- Other operating charges +€704
up €704 (+96.3%), from €730 to €1,434
- Financial income +€680
up €680 (+841%), from €81 to €760
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 | €96,894 | €87,358 | -€9,536 | -9.8% |
| Fixed assets | 21/28 | €26,305 | €13,850 | -€12,455 | -47.3% |
| Intangible fixed assets | 21 | €10,383 | €1,483 | -€8,900 | -85.7% |
| Tangible fixed assets | 22/27 | €14,422 | €10,866 | -€3,555 | -24.7% |
| Plant, machinery and equipment | 23 | €6,898 | €5,287 | -€1,611 | -23.4% |
| Furniture and vehicles | 24 | €369 | €0 | -€369 | -100% |
| Other tangible fixed assets | 26 | €7,155 | €5,580 | -€1,575 | -22.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €70,589 | €73,509 | +€2,919 | +4.1% |
| Amounts receivable within one year | 40/41 | €4,810 | €31,575 | +€26,765 | +556% |
| Trade receivables | 40 | €1,337 | €9,411 | +€8,074 | +604% |
| Other amounts receivable | 41 | €3,472 | €22,163 | +€18,691 | +538% |
| Cash at bank and in hand | 54/58 | €62,453 | €38,279 | -€24,174 | -38.7% |
| Deferred charges and accrued income | 490/1 | €3,326 | €3,655 | +€329 | +9.9% |
| Total equity and liabilities | 10/49 | €96,894 | €87,358 | -€9,536 | -9.8% |
| Equity | 10/15 | €71,783 | €23,841 | -€47,943 | -66.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,783 | €19,841 | -€47,943 | -70.7% |
| Amounts payable | 17/49 | €25,111 | €63,517 | +€38,406 | +153% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,111 | €63,517 | +€38,406 | +153% |
| Current portion of amounts payable after more than one year | 42 | €10,859 | €2,225 | -€8,635 | -79.5% |
| Financial debts | 43 | €968 | €0 | -€968 | -100% |
| Credit institutions | 430/8 | €968 | €0 | -€968 | -100% |
| Trade debts | 44 | €1,458 | €472 | -€986 | -67.6% |
| Suppliers | 440/4 | €1,458 | €472 | -€986 | -67.6% |
| Taxes, remuneration and social security | 45 | €11,191 | €821 | -€10,370 | -92.7% |
| Taxes | 450/3 | €11,191 | €821 | -€10,370 | -92.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €635 | €60,000 | +€59,365 | +9,344% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,219 | €12,455 | +€1,236 | +11.0% |
| Other operating charges | 640/8 | €730 | €1,434 | +€704 | +96.3% |
| Gross operating margin | 9900 | €64,639 | €30,103 | -€34,536 | -53.4% |
| Operating profit (loss) | 9901 | €52,689 | €16,214 | -€36,475 | -69.2% |
| Financial income | 75/76B | €81 | €760 | +€680 | +841% |
| Recurring financial income | 75 | €81 | €760 | +€680 | +841% |
| Financial charges | 65/66B | €1,758 | €1,191 | -€568 | -32.3% |
| Recurring financial charges | 65 | €1,758 | €1,191 | -€568 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €51,012 | €15,784 | -€35,228 | -69.1% |
| Income taxes | 67/77 | €10,528 | €3,726 | -€6,802 | -64.6% |
| Profit (loss) for the period | 9904 | €40,484 | €12,057 | -€28,426 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,484 | €12,057 | -€28,426 | -70.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.