POTCHELLI-SEMPRE: 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.
POTCHELLI-SEMPRE
Largest movements
- Cash +€58,778
up €58,778 (+106%), from €55,437 to €114,215
mainly Net result for the year (+€142,670) and Tax, wage and social debts (+€50,353)
- Receivables within one year +€28,408
up €28,408 (+6,706%), from €424 to €28,832
of which Trade receivables: +€28,832
- Tangible fixed assets -€25,368
down €25,368 (-2.8%), from €922,025 to €896,658
of which Land and buildings: -€23,350
- Reserves +€132,365
up €132,365 (+37.2%), from €355,648 to €488,014
- Other debts -€54,888
down €54,888 (-11.4%), from €483,390 to €428,502
- Tax, wage and social debts +€50,353
up €50,353 (+235%), from €21,400 to €71,752
- Current portion of long-term debt -€47,968
down €47,968 (-74.7%), from €64,231 to €16,264
- Trade debts -€30,505
down €30,505 (-99.1%), from €30,778 to €273
- Write-downs -€60,000
new in 2025: -€60,000
- Taxes +€48,643
up €48,643 (+209%), from €23,258 to €71,901
- Gross operating margin +€25,737
up €25,737 (+11.9%), from €216,626 to €242,364
- Financial charges +€15,681
up €15,681 (+401%), from €3,913 to €19,594
- Other operating charges +€6,543
up €6,543 (+21.6%), from €30,319 to €36,862
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 | €981,334 | €1,043,072 | +€61,738 | +6.3% |
| Fixed assets | 21/28 | €922,025 | €896,658 | -€25,368 | -2.8% |
| Tangible fixed assets | 22/27 | €922,025 | €896,658 | -€25,368 | -2.8% |
| Land and buildings | 22 | €917,734 | €894,384 | -€23,350 | -2.5% |
| Plant, machinery and equipment | 23 | €36 | €0 | -€36 | -100% |
| Furniture and vehicles | 24 | €4,255 | €2,274 | -€1,982 | -46.6% |
| Current assets | 29/58 | €59,309 | €146,414 | +€87,106 | +147% |
| Amounts receivable within one year | 40/41 | €424 | €28,832 | +€28,408 | +6,706% |
| Trade receivables | 40 | - | €28,832 | +€28,832 | |
| Other amounts receivable | 41 | €424 | €0 | -€424 | -100% |
| Cash at bank and in hand | 54/58 | €55,437 | €114,215 | +€58,778 | +106% |
| Deferred charges and accrued income | 490/1 | €3,448 | €3,368 | -€80 | -2.3% |
| Total equity and liabilities | 10/49 | €981,334 | €1,043,072 | +€61,738 | +6.3% |
| Equity | 10/15 | €365,344 | €508,014 | +€142,670 | +39.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €355,648 | €488,014 | +€132,365 | +37.2% |
| Distributable reserves | 133 | €355,648 | €488,014 | +€132,365 | +37.2% |
| Profit (loss) carried forward | 14 | -€10,304 | €0 | +€10,304 | |
| Amounts payable | 17/49 | €615,990 | €535,058 | -€80,932 | -13.1% |
| Amounts payable after more than one year | 17 | €16,191 | €0 | -€16,191 | -100% |
| Financial debts | 170/4 | €16,191 | €0 | -€16,191 | -100% |
| Amounts payable within one year | 42/48 | €599,799 | €516,791 | -€83,008 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €64,231 | €16,264 | -€47,968 | -74.7% |
| Trade debts | 44 | €30,778 | €273 | -€30,505 | -99.1% |
| Suppliers | 440/4 | €30,778 | €273 | -€30,505 | -99.1% |
| Taxes, remuneration and social security | 45 | €21,400 | €71,752 | +€50,353 | +235% |
| Taxes | 450/3 | €21,400 | €71,752 | +€50,353 | +235% |
| Other amounts payable | 47/48 | €483,390 | €428,502 | -€54,888 | -11.4% |
| Accrued charges and deferred income | 492/3 | - | €18,267 | +€18,267 | |
| Non-recurring operating income | 76A | - | €9,050 | +€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,782 | €31,423 | -€2,359 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€60,000 | -€60,000 | |
| Other operating charges | 640/8 | €30,319 | €36,862 | +€6,543 | +21.6% |
| Gross operating margin | 9900 | €216,626 | €242,364 | +€25,737 | +11.9% |
| Operating profit (loss) | 9901 | €152,526 | €234,079 | +€81,553 | +53.5% |
| Financial income | 75/76B | €50 | €85 | +€35 | +70.2% |
| Recurring financial income | 75 | €50 | €85 | +€35 | +70.2% |
| Financial charges | 65/66B | €3,913 | €19,594 | +€15,681 | +401% |
| Recurring financial charges | 65 | €3,913 | €19,594 | +€15,681 | +401% |
| Profit (loss) for the period before taxes | 9903 | €148,663 | €214,570 | +€65,907 | +44.3% |
| Income taxes | 67/77 | €23,258 | €71,901 | +€48,643 | +209% |
| Profit (loss) for the period | 9904 | €125,405 | €142,670 | +€17,265 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,405 | €142,670 | +€17,265 | +13.8% |
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.