POSY by E: 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.
POSY by E
Largest movements
- Cash -€55,872
down €55,872 (-79.4%), from €70,342 to €14,470
mainly Tax, wage and social debts (-€40,545) and Other debts (-€10,803)
- Receivables within one year +€1,002
up €1,002 (+11.6%), from €8,645 to €9,647
of which Other amounts receivable: +€1,002
- Tax, wage and social debts -€40,545
down €40,545 (-70.3%), from €57,646 to €17,101
of which Remuneration and social security: -€30,776
- Other debts -€10,803
down €10,803 (-72.0%), from €15,000 to €4,197
- Profit (loss) carried forward -€8,397
down €8,397, from €0 to -€8,397
- Trade debts +€3,902
up €3,902 (+141.8%), from €2,752 to €6,654
- Debts after one year -€3,500
down €3,500 (-100.0%), from €3,500 to €0
- Gross operating margin -€86,494
down €86,494 (-23.9%), from €362,342 to €275,848
- Staff costs -€43,494
down €43,494 (-18.8%), from €231,775 to €188,281
- Other operating charges -€28,003
down €28,003 (-23.3%), from €120,219 to €92,216
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 | €84,315 | €28,055 | -€56,260 | -66.7% |
| Fixed assets | 21/28 | €3,379 | €1,944 | -€1,435 | -42.5% |
| Intangible fixed assets | 21 | €1,118 | €418 | -€700 | -62.6% |
| Tangible fixed assets | 22/27 | €2,261 | €1,526 | -€735 | -32.5% |
| Furniture and vehicles | 24 | €2,261 | €1,526 | -€735 | -32.5% |
| Current assets | 29/58 | €80,936 | €26,110 | -€54,825 | -67.7% |
| Amounts receivable within one year | 40/41 | €8,645 | €9,647 | +€1,002 | +11.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,645 | €9,647 | +€1,002 | +11.6% |
| Cash at bank and in hand | 54/58 | €70,342 | €14,470 | -€55,872 | -79.4% |
| Deferred charges and accrued income | 490/1 | €1,948 | €1,994 | +€45 | +2.3% |
| Total equity and liabilities | 10/49 | €84,315 | €28,055 | -€56,260 | -66.7% |
| Equity | 10/15 | €5,386 | -€3,397 | -€8,783 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €386 | €0 | -€386 | -100.0% |
| Distributable reserves | 133 | €386 | €0 | -€386 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,397 | -€8,397 | |
| Amounts payable | 17/49 | €78,929 | €31,452 | -€47,477 | -60.2% |
| Amounts payable after more than one year | 17 | €3,500 | €0 | -€3,500 | -100.0% |
| Financial debts | 170/4 | €3,500 | €0 | -€3,500 | -100.0% |
| Amounts payable within one year | 42/48 | €75,398 | €31,452 | -€43,947 | -58.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,500 | +€3,500 | |
| Trade debts | 44 | €2,752 | €6,654 | +€3,902 | +141.8% |
| Suppliers | 440/4 | €2,752 | €6,654 | +€3,902 | +141.8% |
| Taxes, remuneration and social security | 45 | €57,646 | €17,101 | -€40,545 | -70.3% |
| Taxes | 450/3 | €9,769 | €0 | -€9,769 | -100.0% |
| Remuneration and social security | 454/9 | €47,877 | €17,101 | -€30,776 | -64.3% |
| Other amounts payable | 47/48 | €15,000 | €4,197 | -€10,803 | -72.0% |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €231,775 | €188,281 | -€43,494 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,435 | €1,435 | = | 0.0% |
| Other operating charges | 640/8 | €120,219 | €92,216 | -€28,003 | -23.3% |
| Gross operating margin | 9900 | €362,342 | €275,848 | -€86,494 | -23.9% |
| Operating profit (loss) | 9901 | €8,913 | -€6,084 | -€14,997 | |
| Financial income | 75/76B | €702 | €2,840 | +€2,138 | +304.5% |
| Recurring financial income | 75 | €702 | €2,840 | +€2,138 | +304.5% |
| Financial charges | 65/66B | €6,804 | €5,407 | -€1,397 | -20.5% |
| Recurring financial charges | 65 | €6,804 | €5,407 | -€1,397 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €2,811 | -€8,651 | -€11,462 | |
| Income taxes | 67/77 | €2,327 | €132 | -€2,195 | -94.3% |
| Profit (loss) for the period | 9904 | €484 | -€8,783 | -€9,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €484 | -€8,783 | -€9,266 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.