POTCHINO: 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.
POTCHINO
Largest movements
- Tangible fixed assets +€46,796
up €46,796 (+692%), from €6,766 to €53,562
of which Furniture and vehicles: +€46,528
- Stocks and contracts -€30,693
down €30,693 (-76.0%), from €40,360 to €9,667
of which Contracts in progress: -€35,000
- Receivables within one year -€3,114
down €3,114 (-6.5%), from €47,693 to €44,579
of which Trade receivables: -€3,384
- Other debts +€34,493
up €34,493 (+395%), from €8,723 to €43,216
- Trade debts -€24,019
down €24,019 (-41.3%), from €58,224 to €34,205
- Profit (loss) carried forward +€14,365
up €14,365 (+29.0%), from -€49,458 to -€35,093
- Tax, wage and social debts -€9,402
down €9,402 (-33.4%), from €28,140 to €18,738
of which Taxes: -€7,451
- Debts after one year -€3,576
down €3,576 (-11.7%), from €30,586 to €27,010
- Gross operating margin -€36,640
down €36,640 (-28.8%), from €127,083 to €90,443
- Staff costs +€8,868
up €8,868 (+16.1%), from €55,097 to €63,965
- Other operating charges -€2,695
down €2,695 (-52.9%), from €5,090 to €2,395
- Depreciation -€2,037
down €2,037 (-21.4%), from €9,523 to €7,486
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 | €100,215 | €113,901 | +€13,686 | +13.7% |
| Fixed assets | 21/28 | €10,656 | €57,452 | +€46,796 | +439% |
| Tangible fixed assets | 22/27 | €6,766 | €53,562 | +€46,796 | +692% |
| Plant, machinery and equipment | 23 | €2,805 | €3,073 | +€268 | +9.6% |
| Furniture and vehicles | 24 | €3,961 | €50,489 | +€46,528 | +1,175% |
| Financial fixed assets | 28 | €3,890 | €3,890 | = | 0.0% |
| Current assets | 29/58 | €89,559 | €56,449 | -€33,110 | -37.0% |
| Stocks and contracts in progress | 3 | €40,360 | €9,667 | -€30,693 | -76.0% |
| Stocks | 30/36 | €5,360 | €9,667 | +€4,307 | +80.4% |
| Contracts in progress | 37 | €35,000 | - | -€35,000 | |
| Amounts receivable within one year | 40/41 | €47,693 | €44,579 | -€3,114 | -6.5% |
| Trade receivables | 40 | €44,270 | €40,886 | -€3,384 | -7.6% |
| Other amounts receivable | 41 | €3,423 | €3,693 | +€270 | +7.9% |
| Cash at bank and in hand | 54/58 | €1,506 | €2,203 | +€697 | +46.3% |
| Total equity and liabilities | 10/49 | €100,215 | €113,901 | +€13,686 | +13.7% |
| Equity | 10/15 | -€30,693 | -€16,328 | +€14,365 | +46.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165 | €165 | = | 0.0% |
| Non-distributable reserves | 130/1 | €165 | €165 | = | 0.0% |
| Legal reserve | 130 | €165 | €165 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,458 | -€35,093 | +€14,365 | +29.0% |
| Amounts payable | 17/49 | €130,908 | €130,229 | -€679 | -0.5% |
| Amounts payable after more than one year | 17 | €30,586 | €27,010 | -€3,576 | -11.7% |
| Financial debts | 170/4 | €30,586 | €27,010 | -€3,576 | -11.7% |
| Amounts payable within one year | 42/48 | €100,322 | €103,219 | +€2,897 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €3,298 | €3,576 | +€278 | +8.4% |
| Financial debts | 43 | €1,937 | €3,484 | +€1,547 | +79.9% |
| Credit institutions | 430/8 | €1,937 | €3,484 | +€1,547 | +79.9% |
| Trade debts | 44 | €58,224 | €34,205 | -€24,019 | -41.3% |
| Suppliers | 440/4 | €58,224 | €34,205 | -€24,019 | -41.3% |
| Taxes, remuneration and social security | 45 | €28,140 | €18,738 | -€9,402 | -33.4% |
| Taxes | 450/3 | €20,153 | €12,702 | -€7,451 | -37.0% |
| Remuneration and social security | 454/9 | €7,987 | €6,036 | -€1,951 | -24.4% |
| Other amounts payable | 47/48 | €8,723 | €43,216 | +€34,493 | +395% |
| Remuneration, social security and pensions | 62 | €55,097 | €63,965 | +€8,868 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,523 | €7,486 | -€2,037 | -21.4% |
| Other operating charges | 640/8 | €5,090 | €2,395 | -€2,695 | -52.9% |
| Gross operating margin | 9900 | €127,083 | €90,443 | -€36,640 | -28.8% |
| Operating profit (loss) | 9901 | €57,373 | €16,597 | -€40,776 | -71.1% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €2,532 | €1,975 | -€557 | -22.0% |
| Recurring financial charges | 65 | €2,532 | €1,975 | -€557 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €54,841 | €14,640 | -€40,201 | -73.3% |
| Income taxes | 67/77 | €254 | €275 | +€21 | +8.3% |
| Profit (loss) for the period | 9904 | €54,587 | €14,365 | -€40,222 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,587 | €14,365 | -€40,222 | -73.7% |
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 19 October 2026 via checked.be.