Postula Conceptions: 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.
Postula Conceptions
Largest movements
- Receivables within one year -€19,947
down €19,947 (-73.7%), from €27,055 to €7,108
of which Trade receivables: -€19,996
- Intangible fixed assets -€4,640
down €4,640 (-32.0%), from €14,516 to €9,877
- Cash +€4,310
up €4,310 (+48.1%), from €8,969 to €13,278
mainly Net result for the year (+€74,555) and Receivables within one year (+€19,947)
- Deferred charges and accrued income -€1,663
no longer reported in 2025 (was €1,663)
- Tax, wage and social debts -€65,394
down €65,394 (-62.7%), from €104,374 to €38,980
of which Taxes: -€60,585
- Profit (loss) carried forward +€43,245
up €43,245, from -€32,211 to €11,033
- Turnover -€186,827
no longer reported in 2025 (was €186,827)
- Purchases and services -€159,473
no longer reported in 2025 (was €159,473)
- Gross operating margin +€113,661
up €113,661 (+395.1%), from €28,766 to €142,426
- Taxes +€23,312
up €23,312 (+14852.2%), from €157 to €23,469
- Staff costs -€22,914
down €22,914 (-48.0%), from €47,740 to €24,826
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 | €72,663 | €50,619 | -€22,044 | -30.3% |
| Fixed assets | 21/28 | €34,977 | €30,232 | -€4,745 | -13.6% |
| Intangible fixed assets | 21 | €14,516 | €9,877 | -€4,640 | -32.0% |
| Tangible fixed assets | 22/27 | €20,211 | €20,106 | -€105 | -0.5% |
| Land and buildings | 22 | - | €7,951 | +€7,951 | |
| Plant, machinery and equipment | 23 | €37 | - | -€37 | |
| Furniture and vehicles | 24 | €14,784 | €7,380 | -€7,404 | -50.1% |
| Other tangible fixed assets | 26 | €5,390 | €4,774 | -€616 | -11.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €37,686 | €20,386 | -€17,300 | -45.9% |
| Amounts receivable within one year | 40/41 | €27,055 | €7,108 | -€19,947 | -73.7% |
| Trade receivables | 40 | €25,848 | €5,852 | -€19,996 | -77.4% |
| Other amounts receivable | 41 | €1,207 | €1,256 | +€49 | +4.1% |
| Cash at bank and in hand | 54/58 | €8,969 | €13,278 | +€4,310 | +48.1% |
| Deferred charges and accrued income | 490/1 | €1,663 | - | -€1,663 | |
| Total equity and liabilities | 10/49 | €72,663 | €50,619 | -€22,044 | -30.3% |
| Equity | 10/15 | -€31,711 | €11,533 | +€43,245 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,211 | €11,033 | +€43,245 | |
| Amounts payable | 17/49 | €104,374 | €39,085 | -€65,289 | -62.6% |
| Amounts payable within one year | 42/48 | €104,374 | €39,085 | -€65,289 | -62.6% |
| Trade debts | 44 | - | €105 | +€105 | |
| Suppliers | 440/4 | - | €105 | +€105 | |
| Taxes, remuneration and social security | 45 | €104,374 | €38,980 | -€65,394 | -62.7% |
| Taxes | 450/3 | €91,034 | €30,449 | -€60,585 | -66.6% |
| Remuneration and social security | 454/9 | €13,340 | €8,531 | -€4,809 | -36.0% |
| Turnover | 70 | €186,827 | - | -€186,827 | |
| Non-recurring operating income | 76A | €1,412 | - | -€1,412 | |
| Goods, raw materials, services and sundry goods | 60/61 | €159,473 | - | -€159,473 | |
| Remuneration, social security and pensions | 62 | €47,740 | €24,826 | -€22,914 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,867 | €15,169 | -€2,698 | -15.1% |
| Other operating charges | 640/8 | €9,823 | €217 | -€9,605 | -97.8% |
| Gross operating margin | 9900 | €28,766 | €142,426 | +€113,661 | +395.1% |
| Operating profit (loss) | 9901 | -€46,664 | €102,214 | +€148,878 | |
| Financial income | 75/76B | €630 | €45 | -€585 | -92.9% |
| Recurring financial income | 75 | €630 | €45 | -€585 | -92.9% |
| Financial charges | 65/66B | €1,116 | €4,235 | +€3,119 | +279.5% |
| Recurring financial charges | 65 | €1,116 | €4,235 | +€3,119 | +279.5% |
| Profit (loss) for the period before taxes | 9903 | -€47,151 | €98,024 | +€145,174 | |
| Income taxes | 67/77 | €157 | €23,469 | +€23,312 | +14852.2% |
| Profit (loss) for the period | 9904 | -€47,308 | €74,555 | +€121,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,308 | €74,555 | +€121,862 |
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 11 October 2026 via checked.be.