POTI Jonathan SPRL: what changed
POTI Jonathan SPRL
Largest movements
- Cash +€51,441
up €51,441 (+124%), from €41,504 to €92,945
mainly Net result for the year (+€51,850) and Stocks and contracts (+€20,000)
- Stocks and contracts -€20,000
down €20,000 (-100%), from €20,000 to €0
- Receivables within one year -€19,066
down €19,066 (-33.2%), from €57,445 to €38,378
of which Trade receivables: -€34,748
- Tangible fixed assets -€5,801
down €5,801 (-9.7%), from €59,708 to €53,907
of which Furniture and vehicles: -€3,475
- Intangible fixed assets -€2,000
down €2,000 (-100%), from €2,000 to €0
- Reserves +€30,000
up €30,000 (+1,613%), from €1,860 to €31,860
of which Distributable reserves: +€30,000
- Profit (loss) carried forward +€21,850
up €21,850 (+25.9%), from €84,203 to €106,052
- Other debts -€17,000
down €17,000 (-100%), from €17,000 to €0
- Trade debts -€11,705
down €11,705 (-81.5%), from €14,368 to €2,663
- Debts after one year -€9,489
down €9,489 (-44.9%), from €21,119 to €11,630
- Turnover +€75,612
up €75,612 (+19.8%), from €382,526 to €458,138
- Staff costs +€62,339
up €62,339 (+82.0%), from €76,031 to €138,370
- Gross operating margin +€58,142
up €58,142 (+33.2%), from €175,281 to €233,424
- Taxes +€10,724
up €10,724 (+97.7%), from €10,978 to €21,703
- Other operating charges -€7,307
down €7,307 (-88.8%), from €8,226 to €918
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,399 | €188,430 | +€5,030 | +2.7% |
| Fixed assets | 21/28 | €61,708 | €53,907 | -€7,801 | -12.6% |
| Intangible fixed assets | 21 | €2,000 | €0 | -€2,000 | -100% |
| Tangible fixed assets | 22/27 | €59,708 | €53,907 | -€5,801 | -9.7% |
| Land and buildings | 22 | €17,280 | €17,280 | = | 0.0% |
| Plant, machinery and equipment | 23 | €15,756 | €13,430 | -€2,326 | -14.8% |
| Furniture and vehicles | 24 | €26,672 | €23,197 | -€3,475 | -13.0% |
| Current assets | 29/58 | €121,691 | €134,522 | +€12,831 | +10.5% |
| Stocks and contracts in progress | 3 | €20,000 | €0 | -€20,000 | -100% |
| Stocks | 30/36 | €20,000 | €0 | -€20,000 | -100% |
| Amounts receivable within one year | 40/41 | €57,445 | €38,378 | -€19,066 | -33.2% |
| Trade receivables | 40 | €38,086 | €3,338 | -€34,748 | -91.2% |
| Other amounts receivable | 41 | €19,359 | €35,041 | +€15,682 | +81.0% |
| Cash at bank and in hand | 54/58 | €41,504 | €92,945 | +€51,441 | +124% |
| Deferred charges and accrued income | 490/1 | €2,742 | €3,198 | +€456 | +16.6% |
| Total equity and liabilities | 10/49 | €183,399 | €188,430 | +€5,030 | +2.7% |
| Equity | 10/15 | €92,263 | €144,112 | +€51,850 | +56.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €31,860 | +€30,000 | +1,613% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €84,203 | €106,052 | +€21,850 | +25.9% |
| Amounts payable | 17/49 | €91,137 | €44,317 | -€46,820 | -51.4% |
| Amounts payable after more than one year | 17 | €21,119 | €11,630 | -€9,489 | -44.9% |
| Financial debts | 170/4 | €21,119 | €11,630 | -€9,489 | -44.9% |
| Amounts payable within one year | 42/48 | €66,412 | €27,817 | -€38,595 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €10,145 | €9,489 | -€656 | -6.5% |
| Trade debts | 44 | €14,368 | €2,663 | -€11,705 | -81.5% |
| Suppliers | 440/4 | €14,368 | €2,663 | -€11,705 | -81.5% |
| Taxes, remuneration and social security | 45 | €24,898 | €15,664 | -€9,234 | -37.1% |
| Taxes | 450/3 | €16,808 | €15,664 | -€1,144 | -6.8% |
| Remuneration and social security | 454/9 | €8,090 | €0 | -€8,090 | -100% |
| Other amounts payable | 47/48 | €17,000 | €0 | -€17,000 | -100% |
| Accrued charges and deferred income | 492/3 | €3,606 | €4,871 | +€1,265 | +35.1% |
| Turnover | 70 | €382,526 | €458,138 | +€75,612 | +19.8% |
| Non-recurring operating income | 76A | - | €606 | +€606 | |
| Goods, raw materials, services and sundry goods | 60/61 | €248,355 | €244,366 | -€3,990 | -1.6% |
| Remuneration, social security and pensions | 62 | €76,031 | €138,370 | +€62,339 | +82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,898 | €18,423 | +€524 | +2.9% |
| Other operating charges | 640/8 | €8,226 | €918 | -€7,307 | -88.8% |
| Gross operating margin | 9900 | €175,281 | €233,424 | +€58,142 | +33.2% |
| Operating profit (loss) | 9901 | €73,126 | €75,713 | +€2,587 | +3.5% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €1,699 | €2,170 | +€470 | +27.7% |
| Recurring financial charges | 65 | €1,699 | €2,170 | +€470 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €71,426 | €73,552 | +€2,126 | +3.0% |
| Income taxes | 67/77 | €10,978 | €21,703 | +€10,724 | +97.7% |
| Profit (loss) for the period | 9904 | €60,448 | €51,850 | -€8,598 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,448 | €51,850 | -€8,598 | -14.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.