POTAUFEU: 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.
POTAUFEU
Largest movements
- Tangible fixed assets -€34,471
down €34,471 (-20.0%), from €172,630 to €138,160
of which Land and buildings: -€21,968
- Cash -€11,226
down €11,226 (-49.7%), from €22,570 to €11,344
mainly Debts after one year (-€23,319) and Current portion of long-term debt (-€20,861)
- Receivables within one year +€2,962
up €2,962 (+1772.7%), from €167 to €3,129
of which Other amounts receivable: +€2,865
- Debts after one year -€23,319
down €23,319 (-81.8%), from €28,497 to €5,178
- Current portion of long-term debt -€20,861
down €20,861 (-41.0%), from €50,833 to €29,972
- Reserves +€14,674
up €14,674 (+46.7%), from €31,421 to €46,095
of which Distributable reserves: +€15,854
- Tax, wage and social debts -€9,136
down €9,136 (-24.2%), from €37,774 to €28,637
of which Remuneration and social security: -€8,263
- Other debts -€8,060
down €8,060 (-18.6%), from €43,221 to €35,161
- Gross operating margin +€12,807
up €12,807 (+4.1%), from €310,117 to €322,924
- Staff costs +€5,147
up €5,147 (+2.3%), from €226,627 to €231,773
- Depreciation -€3,480
down €3,480 (-6.3%), from €55,261 to €51,780
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 | €220,981 | €178,920 | -€42,061 | -19.0% |
| Fixed assets | 21/28 | €172,630 | €138,160 | -€34,471 | -20.0% |
| Tangible fixed assets | 22/27 | €172,630 | €138,160 | -€34,471 | -20.0% |
| Land and buildings | 22 | €96,815 | €74,847 | -€21,968 | -22.7% |
| Plant, machinery and equipment | 23 | €69,667 | €59,027 | -€10,640 | -15.3% |
| Furniture and vehicles | 24 | €6,149 | €4,286 | -€1,863 | -30.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €48,351 | €40,760 | -€7,591 | -15.7% |
| Stocks and contracts in progress | 3 | €21,331 | €23,349 | +€2,017 | +9.5% |
| Stocks | 30/36 | €21,331 | €23,349 | +€2,017 | +9.5% |
| Amounts receivable within one year | 40/41 | €167 | €3,129 | +€2,962 | +1772.7% |
| Trade receivables | 40 | €0 | €97 | +€97 | |
| Other amounts receivable | 41 | €167 | €3,032 | +€2,865 | +1714.4% |
| Cash at bank and in hand | 54/58 | €22,570 | €11,344 | -€11,226 | -49.7% |
| Deferred charges and accrued income | 490/1 | €4,282 | €2,939 | -€1,344 | -31.4% |
| Total equity and liabilities | 10/49 | €220,981 | €178,920 | -€42,061 | -19.0% |
| Equity | 10/15 | €50,021 | €64,695 | +€14,674 | +29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,421 | €46,095 | +€14,674 | +46.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,180 | €0 | -€1,180 | -100.0% |
| Distributable reserves | 133 | €30,242 | €46,095 | +€15,854 | +52.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €170,960 | €114,225 | -€56,735 | -33.2% |
| Amounts payable after more than one year | 17 | €28,497 | €5,178 | -€23,319 | -81.8% |
| Financial debts | 170/4 | €28,497 | €5,178 | -€23,319 | -81.8% |
| Amounts payable within one year | 42/48 | €139,752 | €104,944 | -€34,809 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €50,833 | €29,972 | -€20,861 | -41.0% |
| Financial debts | 43 | €878 | €2,676 | +€1,798 | +204.9% |
| Credit institutions | 430/8 | €878 | €2,676 | +€1,798 | +204.9% |
| Trade debts | 44 | €7,047 | €8,497 | +€1,450 | +20.6% |
| Suppliers | 440/4 | €7,047 | €8,497 | +€1,450 | +20.6% |
| Taxes, remuneration and social security | 45 | €37,774 | €28,637 | -€9,136 | -24.2% |
| Taxes | 450/3 | €8,227 | €7,354 | -€873 | -10.6% |
| Remuneration and social security | 454/9 | €29,547 | €21,284 | -€8,263 | -28.0% |
| Other amounts payable | 47/48 | €43,221 | €35,161 | -€8,060 | -18.6% |
| Accrued charges and deferred income | 492/3 | €2,711 | €4,103 | +€1,392 | +51.4% |
| Remuneration, social security and pensions | 62 | €226,627 | €231,773 | +€5,147 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,261 | €51,780 | -€3,480 | -6.3% |
| Other operating charges | 640/8 | €5,194 | €2,970 | -€2,224 | -42.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €310,117 | €322,924 | +€12,807 | +4.1% |
| Operating profit (loss) | 9901 | €23,035 | €36,400 | +€13,365 | +58.0% |
| Financial income | 75/76B | €1 | €87 | +€86 | +10524.4% |
| Recurring financial income | 75 | €1 | €87 | +€86 | +10524.4% |
| Financial charges | 65/66B | €10,057 | €13,127 | +€3,069 | +30.5% |
| Recurring financial charges | 65 | €10,057 | €13,127 | +€3,069 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €12,979 | €23,360 | +€10,382 | +80.0% |
| Income taxes | 67/77 | €4,105 | €6,968 | +€2,863 | +69.7% |
| Profit (loss) for the period | 9904 | €8,874 | €16,392 | +€7,518 | +84.7% |
| Transfer from tax-exempt reserves | 789 | - | €1,180 | +€1,180 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €8,874 | €17,572 | +€8,698 | +98.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.