POTER: what changed
Two fiscal 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.
POTER
Largest movements
- Receivables within one year +€18,234
up €18,234 (+55.9%), from €32,607 to €50,841
of which Other amounts receivable: +€17,266
- Cash +€848
up €848 (+39.3%), from €2,160 to €3,008
mainly Trade debts (+€9,655) and Net result for the year (+€4,550)
- Trade debts +€9,655
new in 2024: €9,655
- Profit (loss) carried forward +€4,550
up €4,550 (+15.6%), from €29,236 to €33,786
- Tax, wage and social debts +€4,475
up €4,475 (+312.4%), from €1,433 to €5,908
- Gross operating margin +€12,357
up €12,357 (+107.9%), from €11,453 to €23,810
- Other operating charges +€8,848
up €8,848 (+462.6%), from €1,913 to €10,761
- Taxes +€4,866
up €4,866 (+339.6%), from €1,433 to €6,298
- Depreciation -€1,167
down €1,167 (-74.4%), from €1,569 to €402
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.
Cash bridge derived
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 | €35,668 | €54,349 | +€18,680 | +52.4% |
| Fixed assets | 21/28 | €902 | €500 | -€402 | -44.6% |
| Tangible fixed assets | 22/27 | €902 | €500 | -€402 | -44.6% |
| Furniture and vehicles | 24 | €902 | €500 | -€402 | -44.6% |
| Current assets | 29/58 | €34,766 | €53,849 | +€19,082 | +54.9% |
| Amounts receivable within one year | 40/41 | €32,607 | €50,841 | +€18,234 | +55.9% |
| Trade receivables | 40 | €27,716 | €28,684 | +€968 | +3.5% |
| Other amounts receivable | 41 | €4,891 | €22,156 | +€17,266 | +353.0% |
| Cash at bank and in hand | 54/58 | €2,160 | €3,008 | +€848 | +39.3% |
| Total equity and liabilities | 10/49 | €35,668 | €54,349 | +€18,680 | +52.4% |
| Equity | 10/15 | €34,236 | €38,786 | +€4,550 | +13.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €29,236 | €33,786 | +€4,550 | +15.6% |
| Amounts payable | 17/49 | €1,433 | €15,563 | +€14,130 | +986.3% |
| Amounts payable within one year | 42/48 | €1,433 | €15,563 | +€14,130 | +986.3% |
| Trade debts | 44 | - | €9,655 | +€9,655 | |
| Suppliers | 440/4 | - | €9,655 | +€9,655 | |
| Taxes, remuneration and social security | 45 | €1,433 | €5,908 | +€4,475 | +312.4% |
| Taxes | 450/3 | €1,433 | €5,908 | +€4,475 | +312.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,569 | €402 | -€1,167 | -74.4% |
| Other operating charges | 640/8 | €1,913 | €10,761 | +€8,848 | +462.6% |
| Gross operating margin | 9900 | €11,453 | €23,810 | +€12,357 | +107.9% |
| Operating profit (loss) | 9901 | €7,971 | €12,647 | +€4,675 | +58.7% |
| Financial charges | 65/66B | €2,036 | €1,798 | -€238 | -11.7% |
| Recurring financial charges | 65 | €2,036 | €1,798 | -€238 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €5,936 | €10,849 | +€4,913 | +82.8% |
| Income taxes | 67/77 | €1,433 | €6,298 | +€4,866 | +339.6% |
| Profit (loss) for the period | 9904 | €4,503 | €4,550 | +€47 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,503 | €4,550 | +€47 | +1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.