POTIRON: 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.
POTIRON
Largest movements
- Tangible fixed assets -€54,189
down €54,189 (-18.0%), from €300,654 to €246,465
of which Furniture and vehicles: -€32,639
- Cash +€24,414
up €24,414 (+49.5%), from €49,356 to €73,770
mainly Depreciation (+€57,924) and Net result for the year (+€33,930)
- Receivables within one year -€16,639
down €16,639 (-13.5%), from €123,637 to €106,998
of which Other amounts receivable: -€16,300
- Debts after one year -€55,290
down €55,290 (-36.5%), from €151,446 to €96,156
- Depreciation +€7,835
up €7,835 (+15.6%), from €50,089 to €57,924
- Staff costs -€7,608
down €7,608 (-3.7%), from €206,573 to €198,965
- Gross operating margin -€5,494
down €5,494 (-1.7%), from €323,435 to €317,941
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.
Cash bridge derived
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 | €478,884 | €434,415 | -€44,470 | -9.3% |
| Fixed assets | 21/28 | €301,448 | €247,259 | -€54,189 | -18.0% |
| Tangible fixed assets | 22/27 | €300,654 | €246,465 | -€54,189 | -18.0% |
| Land and buildings | 22 | €3,367 | €2,850 | -€516 | -15.3% |
| Plant, machinery and equipment | 23 | €12,674 | €11,758 | -€916 | -7.2% |
| Furniture and vehicles | 24 | €106,453 | €73,814 | -€32,639 | -30.7% |
| Other tangible fixed assets | 26 | €178,160 | €158,043 | -€20,118 | -11.3% |
| Financial fixed assets | 28 | €794 | €794 | = | 0.0% |
| Current assets | 29/58 | €177,437 | €187,156 | +€9,720 | +5.5% |
| Stocks and contracts in progress | 3 | €3,942 | €5,912 | +€1,970 | +50.0% |
| Stocks | 30/36 | €3,942 | €5,912 | +€1,970 | +50.0% |
| Amounts receivable within one year | 40/41 | €123,637 | €106,998 | -€16,639 | -13.5% |
| Trade receivables | 40 | €531 | €193 | -€338 | -63.7% |
| Other amounts receivable | 41 | €123,105 | €106,805 | -€16,300 | -13.2% |
| Cash at bank and in hand | 54/58 | €49,356 | €73,770 | +€24,414 | +49.5% |
| Deferred charges and accrued income | 490/1 | €502 | €477 | -€25 | -5.0% |
| Total equity and liabilities | 10/49 | €478,884 | €434,415 | -€44,470 | -9.3% |
| Equity | 10/15 | €219,841 | €223,020 | +€3,179 | +1.4% |
| Contributions | 10/11 | €18,840 | €18,840 | = | 0.0% |
| Reserves | 13 | €201,001 | €204,180 | +€3,179 | +1.6% |
| Distributable reserves | 133 | €201,001 | €204,180 | +€3,179 | +1.6% |
| Amounts payable | 17/49 | €259,044 | €211,395 | -€47,649 | -18.4% |
| Amounts payable after more than one year | 17 | €151,446 | €96,156 | -€55,290 | -36.5% |
| Financial debts | 170/4 | €151,446 | €96,156 | -€55,290 | -36.5% |
| Amounts payable within one year | 42/48 | €107,598 | €115,238 | +€7,641 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €53,384 | €55,290 | +€1,906 | +3.6% |
| Trade debts | 44 | €11,526 | €11,132 | -€394 | -3.4% |
| Suppliers | 440/4 | €11,526 | €11,132 | -€394 | -3.4% |
| Taxes, remuneration and social security | 45 | €42,688 | €45,999 | +€3,311 | +7.8% |
| Taxes | 450/3 | €16,332 | €22,795 | +€6,463 | +39.6% |
| Remuneration and social security | 454/9 | €26,356 | €23,204 | -€3,152 | -12.0% |
| Other amounts payable | 47/48 | - | €2,818 | +€2,818 | |
| Remuneration, social security and pensions | 62 | €206,573 | €198,965 | -€7,608 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,089 | €57,924 | +€7,835 | +15.6% |
| Other operating charges | 640/8 | €1,904 | €1,906 | +€2 | +0.1% |
| Gross operating margin | 9900 | €323,435 | €317,941 | -€5,494 | -1.7% |
| Operating profit (loss) | 9901 | €64,869 | €59,146 | -€5,723 | -8.8% |
| Financial income | 75/76B | €1,358 | €511 | -€847 | -62.4% |
| Recurring financial income | 75 | €1,358 | €511 | -€847 | -62.4% |
| Financial charges | 65/66B | €8,215 | €8,436 | +€220 | +2.7% |
| Recurring financial charges | 65 | €8,215 | €8,436 | +€220 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €58,012 | €51,222 | -€6,790 | -11.7% |
| Income taxes | 67/77 | €14,275 | €17,292 | +€3,017 | +21.1% |
| Profit (loss) for the period | 9904 | €43,737 | €33,930 | -€9,807 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,737 | €33,930 | -€9,807 | -22.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.