POTARGENT RUDY: 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.
POTARGENT RUDY
Largest movements
- Cash +€19,374
up €19,374 (+58.4%), from €33,160 to €52,535
mainly Net result for the year (+€25,591) and Deferred charges and accrued income (+€360)
- Receivables within one year +€2,579
up €2,579 (+55.4%), from €4,659 to €7,237
of which Other amounts receivable: +€1,308
- Reserves +€25,591
up €25,591 (+240%), from €10,678 to €36,268
- Tax, wage and social debts -€4,251
down €4,251 (-23.0%), from €18,477 to €14,226
of which Remuneration and social security: -€13,000
- Gross operating margin +€18,842
up €18,842 (+134%), from €14,027 to €32,869
- Taxes +€3,637
up €3,637 (+123%), from €2,964 to €6,601
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,022 | €61,615 | +€21,593 | +54.0% |
| Current assets | 29/58 | €40,022 | €61,615 | +€21,593 | +54.0% |
| Amounts receivable within one year | 40/41 | €4,659 | €7,237 | +€2,579 | +55.4% |
| Trade receivables | 40 | €4,659 | €5,929 | +€1,271 | +27.3% |
| Other amounts receivable | 41 | - | €1,308 | +€1,308 | |
| Cash at bank and in hand | 54/58 | €33,160 | €52,535 | +€19,374 | +58.4% |
| Deferred charges and accrued income | 490/1 | €2,203 | €1,843 | -€360 | -16.3% |
| Total equity and liabilities | 10/49 | €40,022 | €61,615 | +€21,593 | +54.0% |
| Equity | 10/15 | €15,678 | €41,268 | +€25,591 | +163% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,678 | €36,268 | +€25,591 | +240% |
| Distributable reserves | 133 | €10,678 | €36,268 | +€25,591 | +240% |
| Amounts payable | 17/49 | €24,344 | €20,346 | -€3,998 | -16.4% |
| Amounts payable within one year | 42/48 | €24,344 | €20,346 | -€3,998 | -16.4% |
| Taxes, remuneration and social security | 45 | €18,477 | €14,226 | -€4,251 | -23.0% |
| Taxes | 450/3 | €5,477 | €14,226 | +€8,749 | +160% |
| Remuneration and social security | 454/9 | €13,000 | - | -€13,000 | |
| Other amounts payable | 47/48 | €5,867 | €6,121 | +€253 | +4.3% |
| Other operating charges | 640/8 | €287 | €597 | +€310 | +108% |
| Gross operating margin | 9900 | €14,027 | €32,869 | +€18,842 | +134% |
| Operating profit (loss) | 9901 | €13,740 | €32,272 | +€18,532 | +135% |
| Financial charges | 65/66B | €98 | €80 | -€18 | -18.6% |
| Recurring financial charges | 65 | €98 | €80 | -€18 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €13,642 | €32,192 | +€18,550 | +136% |
| Income taxes | 67/77 | €2,964 | €6,601 | +€3,637 | +123% |
| Profit (loss) for the period | 9904 | €10,678 | €25,591 | +€14,913 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €10,678 | €25,591 | +€14,913 | +140% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.