POTIPOTAM: 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.
POTIPOTAM
Largest movements
- Tangible fixed assets -€20,283
down €20,283 (-7.3%), from €276,756 to €256,474
of which Land and buildings: -€10,507
- Cash +€7,186
up €7,186 (+86.2%), from €8,334 to €15,521
mainly Depreciation (+€21,462) and Deferred charges and accrued income (+€1,717)
- Profit (loss) carried forward -€7,115
down €7,115 (-8.4%), from €85,048 to €77,933
- Other debts -€5,907
down €5,907 (-43.9%), from €13,470 to €7,563
- Gross operating margin +€6,752
up €6,752 (+60.2%), from €11,215 to €17,967
- Depreciation -€2,948
down €2,948 (-12.1%), from €24,410 to €21,462
- Financial charges +€473
up €473 (+38.8%), from €1,219 to €1,692
- Other operating charges -€409
down €409 (-18.8%), from €2,174 to €1,765
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 | €294,522 | €282,443 | -€12,079 | -4.1% |
| Fixed assets | 21/28 | €276,806 | €256,524 | -€20,283 | -7.3% |
| Tangible fixed assets | 22/27 | €276,756 | €256,474 | -€20,283 | -7.3% |
| Land and buildings | 22 | €174,508 | €164,001 | -€10,507 | -6.0% |
| Plant, machinery and equipment | 23 | €99,877 | €91,465 | -€8,412 | -8.4% |
| Furniture and vehicles | 24 | €2,371 | €1,008 | -€1,364 | -57.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €17,716 | €25,919 | +€8,204 | +46.3% |
| Amounts receivable within one year | 40/41 | €6,721 | €9,456 | +€2,735 | +40.7% |
| Trade receivables | 40 | €4,943 | €7,679 | +€2,737 | +55.4% |
| Other amounts receivable | 41 | €1,779 | €1,777 | -€2 | -0.1% |
| Cash at bank and in hand | 54/58 | €8,334 | €15,521 | +€7,186 | +86.2% |
| Deferred charges and accrued income | 490/1 | €2,660 | €942 | -€1,717 | -64.6% |
| Total equity and liabilities | 10/49 | €294,522 | €282,443 | -€12,079 | -4.1% |
| Equity | 10/15 | €223,161 | €216,046 | -€7,115 | -3.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €131,114 | €131,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €131,114 | €131,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,048 | €77,933 | -€7,115 | -8.4% |
| Amounts payable | 17/49 | €71,361 | €66,397 | -€4,964 | -7.0% |
| Amounts payable after more than one year | 17 | €54,000 | €54,000 | = | 0.0% |
| Financial debts | 170/4 | €54,000 | €54,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,241 | €11,286 | -€4,954 | -30.5% |
| Trade debts | 44 | €1,915 | €1,984 | +€69 | +3.6% |
| Suppliers | 440/4 | €1,915 | €1,984 | +€69 | +3.6% |
| Taxes, remuneration and social security | 45 | €855 | €1,739 | +€884 | +103% |
| Taxes | 450/3 | €855 | €1,739 | +€884 | +103% |
| Other amounts payable | 47/48 | €13,470 | €7,563 | -€5,907 | -43.9% |
| Accrued charges and deferred income | 492/3 | €1,120 | €1,110 | -€10 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,410 | €21,462 | -€2,948 | -12.1% |
| Other operating charges | 640/8 | €2,174 | €1,765 | -€409 | -18.8% |
| Gross operating margin | 9900 | €11,215 | €17,967 | +€6,752 | +60.2% |
| Operating profit (loss) | 9901 | -€15,369 | -€5,259 | +€10,110 | +65.8% |
| Financial income | 75/76B | €60 | €70 | +€11 | +18.0% |
| Recurring financial income | 75 | €60 | €70 | +€11 | +18.0% |
| Financial charges | 65/66B | €1,219 | €1,692 | +€473 | +38.8% |
| Recurring financial charges | 65 | €1,219 | €1,692 | +€473 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,529 | -€6,881 | +€9,648 | +58.4% |
| Income taxes | 67/77 | €230 | €234 | +€4 | +1.7% |
| Profit (loss) for the period | 9904 | -€16,759 | -€7,115 | +€9,644 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,759 | -€7,115 | +€9,644 | +57.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.