POTESTA DESIGNS: 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.
POTESTA DESIGNS
Largest movements
- Cash -€10,209
down €10,209 (-21.1%), from €48,295 to €38,086
mainly Trade debts (-€33,189) and Other debts (-€14,018)
- Receivables within one year +€6,295
up €6,295 (+6.9%), from €91,733 to €98,028
of which Other amounts receivable: +€25,441
- Profit (loss) carried forward +€46,122
up €46,122 (+72.2%), from €63,854 to €109,976
- Trade debts -€33,189
down €33,189 (-70.8%), from €46,871 to €13,682
- Other debts -€14,018
no longer reported in 2025 (was €14,018)
- Tax, wage and social debts -€5,715
down €5,715 (-32.8%), from €17,429 to €11,713
- Contributions +€2,000
new in 2025: €2,000
- Gross operating margin -€31,987
down €31,987 (-34.7%), from €92,093 to €60,106
- Taxes -€5,520
down €5,520 (-32.0%), from €17,233 to €11,713
- Financial charges +€1,019
up €1,019 (+397%), from €256 to €1,275
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 | €142,172 | €137,371 | -€4,800 | -3.4% |
| Fixed assets | 21/28 | €2,053 | €1,075 | -€978 | -47.7% |
| Tangible fixed assets | 22/27 | €2,053 | €1,075 | -€978 | -47.7% |
| Furniture and vehicles | 24 | €2,053 | €1,075 | -€978 | -47.7% |
| Current assets | 29/58 | €140,118 | €136,297 | -€3,822 | -2.7% |
| Amounts receivable within one year | 40/41 | €91,733 | €98,028 | +€6,295 | +6.9% |
| Trade receivables | 40 | €91,733 | €72,587 | -€19,146 | -20.9% |
| Other amounts receivable | 41 | - | €25,441 | +€25,441 | |
| Cash at bank and in hand | 54/58 | €48,295 | €38,086 | -€10,209 | -21.1% |
| Deferred charges and accrued income | 490/1 | €90 | €182 | +€92 | +102% |
| Total equity and liabilities | 10/49 | €142,172 | €137,371 | -€4,800 | -3.4% |
| Equity | 10/15 | €63,854 | €111,976 | +€48,122 | +75.4% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €63,854 | €109,976 | +€46,122 | +72.2% |
| Amounts payable | 17/49 | €78,318 | €25,395 | -€52,923 | -67.6% |
| Amounts payable within one year | 42/48 | €78,318 | €25,395 | -€52,923 | -67.6% |
| Trade debts | 44 | €46,871 | €13,682 | -€33,189 | -70.8% |
| Suppliers | 440/4 | €46,871 | €13,682 | -€33,189 | -70.8% |
| Taxes, remuneration and social security | 45 | €17,429 | €11,713 | -€5,715 | -32.8% |
| Taxes | 450/3 | €17,429 | €11,713 | -€5,715 | -32.8% |
| Other amounts payable | 47/48 | €14,018 | - | -€14,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €978 | +€96 | +10.9% |
| Other operating charges | 640/8 | - | €687 | +€687 | |
| Gross operating margin | 9900 | €92,093 | €60,106 | -€31,987 | -34.7% |
| Operating profit (loss) | 9901 | €91,211 | €58,440 | -€32,771 | -35.9% |
| Financial income | 75/76B | - | €670 | +€670 | |
| Recurring financial income | 75 | - | €670 | +€670 | |
| Financial charges | 65/66B | €256 | €1,275 | +€1,019 | +397% |
| Recurring financial charges | 65 | €256 | €1,275 | +€1,019 | +397% |
| Profit (loss) for the period before taxes | 9903 | €90,955 | €57,835 | -€33,119 | -36.4% |
| Income taxes | 67/77 | €17,233 | €11,713 | -€5,520 | -32.0% |
| Profit (loss) for the period | 9904 | €73,722 | €46,122 | -€27,599 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,722 | €46,122 | -€27,599 | -37.4% |
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 25 October 2026 via checked.be.