POSTURO-PODO: 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.
POSTURO-PODO
Largest movements
- Tangible fixed assets -€62,571
down €62,571 (-36.5%), from €171,515 to €108,945
of which Land and buildings: -€123,909
- Cash -€12,071
down €12,071 (-10.4%), from €115,632 to €103,560
mainly Contributions, distributions and other (-€242,000) and Trade debts (-€14,129)
- Profit (loss) carried forward -€81,463
down €81,463 (-31.9%), from €255,710 to €174,247
- Trade debts -€14,129
no longer reported in 2025 (was €14,129)
- Tax, wage and social debts +€7,815
up €7,815 (+171%), from €4,574 to €12,388
- Other debts +€6,765
up €6,765 (+207%), from €3,261 to €10,025
- Gross operating margin +€74,626
up €74,626 (+47.5%), from €156,971 to €231,597
- Taxes +€19,591
up €19,591 (+67.3%), from €29,118 to €48,709
- Depreciation +€3,695
up €3,695 (+20.5%), from €18,029 to €21,724
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 | €305,174 | €226,611 | -€78,563 | -25.7% |
| Fixed assets | 21/28 | €171,515 | €108,945 | -€62,571 | -36.5% |
| Tangible fixed assets | 22/27 | €171,515 | €108,945 | -€62,571 | -36.5% |
| Land and buildings | 22 | €123,909 | - | -€123,909 | |
| Plant, machinery and equipment | 23 | €9,634 | €4,625 | -€5,009 | -52.0% |
| Furniture and vehicles | 24 | €37,972 | €32,707 | -€5,265 | -13.9% |
| Other tangible fixed assets | 26 | - | €71,613 | +€71,613 | |
| Current assets | 29/58 | €133,659 | €117,666 | -€15,993 | -12.0% |
| Stocks and contracts in progress | 3 | €676 | €1,127 | +€451 | +66.7% |
| Stocks | 30/36 | €676 | €1,127 | +€451 | +66.7% |
| Amounts receivable within one year | 40/41 | €14,596 | €12,908 | -€1,688 | -11.6% |
| Trade receivables | 40 | €11,026 | €9,338 | -€1,688 | -15.3% |
| Other amounts receivable | 41 | €3,570 | €3,570 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €115,632 | €103,560 | -€12,071 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,756 | €71 | -€2,685 | -97.4% |
| Total equity and liabilities | 10/49 | €305,174 | €226,611 | -€78,563 | -25.7% |
| Equity | 10/15 | €283,210 | €201,747 | -€81,463 | -28.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,710 | €174,247 | -€81,463 | -31.9% |
| Amounts payable | 17/49 | €21,964 | €24,864 | +€2,900 | +13.2% |
| Amounts payable within one year | 42/48 | €21,964 | €22,414 | +€450 | +2.0% |
| Trade debts | 44 | €14,129 | - | -€14,129 | |
| Suppliers | 440/4 | €14,129 | - | -€14,129 | |
| Taxes, remuneration and social security | 45 | €4,574 | €12,388 | +€7,815 | +171% |
| Taxes | 450/3 | €4,574 | €12,388 | +€7,815 | +171% |
| Other amounts payable | 47/48 | €3,261 | €10,025 | +€6,765 | +207% |
| Accrued charges and deferred income | 492/3 | - | €2,450 | +€2,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,029 | €21,724 | +€3,695 | +20.5% |
| Other operating charges | 640/8 | €1,145 | €540 | -€605 | -52.8% |
| Gross operating margin | 9900 | €156,971 | €231,597 | +€74,626 | +47.5% |
| Operating profit (loss) | 9901 | €137,797 | €209,333 | +€71,536 | +51.9% |
| Financial income | 75/76B | €10 | €41 | +€31 | +309% |
| Recurring financial income | 75 | €10 | €41 | +€31 | +309% |
| Financial charges | 65/66B | €187 | €128 | -€59 | -31.4% |
| Recurring financial charges | 65 | €187 | €128 | -€59 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €137,621 | €209,246 | +€71,625 | +52.0% |
| Income taxes | 67/77 | €29,118 | €48,709 | +€19,591 | +67.3% |
| Profit (loss) for the period | 9904 | €108,503 | €160,537 | +€52,034 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,503 | €160,537 | +€52,034 | +48.0% |
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 15 October 2026 via checked.be.