Potironimo: 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.
Potironimo
Largest movements
- Tangible fixed assets -€10,734
down €10,734 (-5.1%), from €211,085 to €200,352
- Cash +€3,242
up €3,242 (+545.6%), from €594 to €3,836
mainly Depreciation (+€10,734) and Net result for the year (+€6,643)
- Other debts -€10,415
down €10,415 (-9.0%), from €115,407 to €104,992
- Profit (loss) carried forward +€6,643
up €6,643 (+50.7%), from €13,115 to €19,757
- Current portion of long-term debt -€4,472
no longer reported in 2025 (was €4,472)
- Financial charges -€525
down €525 (-93.4%), from €562 to €37
- Gross operating margin +€350
up €350 (+1.6%), from €21,264 to €21,615
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 | €213,107 | €204,963 | -€8,144 | -3.8% |
| Fixed assets | 21/28 | €211,085 | €200,352 | -€10,734 | -5.1% |
| Tangible fixed assets | 22/27 | €211,085 | €200,352 | -€10,734 | -5.1% |
| Land and buildings | 22 | €211,085 | €200,352 | -€10,734 | -5.1% |
| Current assets | 29/58 | €2,022 | €4,611 | +€2,589 | +128.1% |
| Amounts receivable within one year | 40/41 | €1,428 | €776 | -€652 | -45.7% |
| Other amounts receivable | 41 | €1,428 | €776 | -€652 | -45.7% |
| Cash at bank and in hand | 54/58 | €594 | €3,836 | +€3,242 | +545.6% |
| Total equity and liabilities | 10/49 | €213,107 | €204,963 | -€8,144 | -3.8% |
| Equity | 10/15 | €92,825 | €99,468 | +€6,643 | +7.2% |
| Contributions | 10/11 | €18,840 | €18,840 | = | 0.0% |
| Reserves | 13 | €60,870 | €60,870 | = | 0.0% |
| Distributable reserves | 133 | €60,870 | €60,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,115 | €19,757 | +€6,643 | +50.7% |
| Amounts payable | 17/49 | €120,283 | €105,496 | -€14,787 | -12.3% |
| Amounts payable within one year | 42/48 | €120,283 | €105,496 | -€14,787 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €4,472 | - | -€4,472 | |
| Trade debts | 44 | €404 | €504 | +€100 | +24.7% |
| Suppliers | 440/4 | €404 | €504 | +€100 | +24.7% |
| Other amounts payable | 47/48 | €115,407 | €104,992 | -€10,415 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,734 | €10,734 | = | 0.0% |
| Other operating charges | 640/8 | €1,928 | €1,987 | +€59 | +3.1% |
| Gross operating margin | 9900 | €21,264 | €21,615 | +€350 | +1.6% |
| Operating profit (loss) | 9901 | €8,603 | €8,894 | +€291 | +3.4% |
| Financial charges | 65/66B | €562 | €37 | -€525 | -93.4% |
| Recurring financial charges | 65 | €562 | €37 | -€525 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €8,041 | €8,857 | +€817 | +10.2% |
| Income taxes | 67/77 | €2,010 | €2,214 | +€204 | +10.2% |
| Profit (loss) for the period | 9904 | €6,030 | €6,643 | +€613 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,030 | €6,643 | +€613 | +10.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.