POT-DE-VIN: 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.
POT-DE-VIN
Largest movements
- Stocks and contracts +€12,822
up €12,822 (+19.3%), from €66,476 to €79,298
- Receivables within one year -€3,534
no longer reported in 2025 (was €3,534)
- Cash -€1,284
down €1,284 (-10.8%), from €11,904 to €10,620
mainly Stocks and contracts (-€12,822) and Trade debts (-€6,506)
- Tax, wage and social debts +€17,807
new in 2025: €17,807
- Trade debts -€6,506
down €6,506 (-12.6%), from €51,835 to €45,329
- Profit (loss) carried forward -€2,635
down €2,635 (-3.4%), from -€77,098 to -€79,733
- Other debts -€1,242
down €1,242 (-2.2%), from €55,959 to €54,717
- Financial income +€33,320
new in 2025: €33,320
of which Financial income: +€33,320
- Gross operating margin -€18,972
down €18,972, from €9,294 to -€9,678
- Financial charges +€18,030
up €18,030 (+305.9%), from €5,894 to €23,924
of which Non-recurring financial charges: +€16,920
- Staff costs -€6,346
no longer reported in 2025 (was €6,346)
- Other operating charges +€1,359
up €1,359 (+291.6%), from €466 to €1,825
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 | €83,446 | €90,870 | +€7,424 | +8.9% |
| Fixed assets | 21/28 | €819 | €952 | +€133 | +16.2% |
| Tangible fixed assets | 22/27 | €819 | €952 | +€133 | +16.2% |
| Plant, machinery and equipment | 23 | €819 | €383 | -€436 | -53.2% |
| Furniture and vehicles | 24 | - | €569 | +€569 | |
| Current assets | 29/58 | €82,627 | €89,918 | +€7,291 | +8.8% |
| Stocks and contracts in progress | 3 | €66,476 | €79,298 | +€12,822 | +19.3% |
| Stocks | 30/36 | €66,476 | €79,298 | +€12,822 | +19.3% |
| Amounts receivable within one year | 40/41 | €3,534 | - | -€3,534 | |
| Trade receivables | 40 | €3,534 | - | -€3,534 | |
| Cash at bank and in hand | 54/58 | €11,904 | €10,620 | -€1,284 | -10.8% |
| Deferred charges and accrued income | 490/1 | €713 | - | -€713 | |
| Total equity and liabilities | 10/49 | €83,446 | €90,870 | +€7,424 | +8.9% |
| Equity | 10/15 | -€74,348 | -€76,983 | -€2,635 | -3.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | - | -€250 | |
| Other | 1319 | €250 | - | -€250 | |
| Distributable reserves | 133 | - | €250 | +€250 | |
| Profit (loss) carried forward | 14 | -€77,098 | -€79,733 | -€2,635 | -3.4% |
| Amounts payable | 17/49 | €157,794 | €167,853 | +€10,059 | +6.4% |
| Amounts payable within one year | 42/48 | €157,794 | €167,853 | +€10,059 | +6.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €51,835 | €45,329 | -€6,506 | -12.6% |
| Suppliers | 440/4 | €51,835 | €45,329 | -€6,506 | -12.6% |
| Taxes, remuneration and social security | 45 | - | €17,807 | +€17,807 | |
| Taxes | 450/3 | - | €17,807 | +€17,807 | |
| Other amounts payable | 47/48 | €55,959 | €54,717 | -€1,242 | -2.2% |
| Remuneration, social security and pensions | 62 | €6,346 | - | -€6,346 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | €528 | -€203 | -27.8% |
| Other operating charges | 640/8 | €466 | €1,825 | +€1,359 | +291.6% |
| Gross operating margin | 9900 | €9,294 | -€9,678 | -€18,972 | |
| Operating profit (loss) | 9901 | €1,751 | -€12,031 | -€13,782 | |
| Financial income | 75/76B | - | €33,320 | +€33,320 | |
| Recurring financial income | 75 | - | €33,320 | +€33,320 | |
| Non-recurring financial income | 76B | - | €33,320 | +€33,320 | |
| Financial charges | 65/66B | €5,894 | €23,924 | +€18,030 | +305.9% |
| Recurring financial charges | 65 | €5,894 | €7,004 | +€1,110 | +18.8% |
| Non-recurring financial charges | 66B | - | €16,920 | +€16,920 | |
| Profit (loss) for the period before taxes | 9903 | -€4,143 | -€2,635 | +€1,508 | +36.4% |
| Profit (loss) for the period | 9904 | -€4,143 | -€2,635 | +€1,508 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,143 | -€2,635 | +€1,508 | +36.4% |
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 10 October 2026 via checked.be.