POTLOG SIMONA: 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.
POTLOG SIMONA
Largest movements
- Cash +€24,352
up €24,352 (+4257.4%), from €572 to €24,924
mainly Net result for the year (+€52,655) and Depreciation (+€39,263)
- Receivables within one year +€16,427
up €16,427 (+462.1%), from €3,555 to €19,982
- Reserves +€52,655
new in 2025: €52,655
- Other debts -€45,613
down €45,613 (-20.4%), from €224,095 to €178,482
- Tax, wage and social debts +€30,017
up €30,017 (+137.4%), from €21,845 to €51,862
- Debts after one year +€21,724
up €21,724 (+5.5%), from €398,193 to €419,917
of which Financial debts: +€17,724
- Trade debts -€14,803
down €14,803 (-58.0%), from €25,538 to €10,735
- Gross operating margin +€28,195
up €28,195 (+22.2%), from €127,052 to €155,247
- Taxes +€9,018
up €9,018 (+41.6%), from €21,685 to €30,703
- Depreciation +€8,343
up €8,343 (+27.0%), from €30,920 to €39,263
- Financial charges +€3,329
up €3,329 (+14.9%), from €22,305 to €25,634
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 | €764,114 | €809,033 | +€44,919 | +5.9% |
| Fixed assets | 21/28 | €757,440 | €764,127 | +€6,687 | +0.9% |
| Tangible fixed assets | 22/27 | €757,440 | €764,127 | +€6,687 | +0.9% |
| Land and buildings | 22 | €729,696 | €739,050 | +€9,354 | +1.3% |
| Furniture and vehicles | 24 | €27,744 | €25,077 | -€2,667 | -9.6% |
| Current assets | 29/58 | €6,674 | €44,906 | +€38,232 | +572.8% |
| Amounts receivable within one year | 40/41 | €3,555 | €19,982 | +€16,427 | +462.1% |
| Trade receivables | 40 | €3,555 | €19,982 | +€16,427 | +462.1% |
| Cash at bank and in hand | 54/58 | €572 | €24,924 | +€24,352 | +4257.4% |
| Deferred charges and accrued income | 490/1 | €2,547 | - | -€2,547 | |
| Total equity and liabilities | 10/49 | €764,114 | €809,033 | +€44,919 | +5.9% |
| Equity | 10/15 | €48,777 | €101,432 | +€52,655 | +108.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €52,655 | +€52,655 | |
| Distributable reserves | 133 | - | €52,655 | +€52,655 | |
| Profit (loss) carried forward | 14 | €30,177 | €30,177 | +€0 | 0.0% |
| Amounts payable | 17/49 | €715,337 | €707,600 | -€7,737 | -1.1% |
| Amounts payable after more than one year | 17 | €398,193 | €419,917 | +€21,724 | +5.5% |
| Financial debts | 170/4 | €391,193 | €408,917 | +€17,724 | +4.5% |
| Other amounts payable | 178/9 | €7,000 | €11,000 | +€4,000 | +57.1% |
| Amounts payable within one year | 42/48 | €317,144 | €287,684 | -€29,460 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €43,374 | €46,605 | +€3,231 | +7.4% |
| Financial debts | 43 | €2,292 | - | -€2,292 | |
| Credit institutions | 430/8 | €2,292 | - | -€2,292 | |
| Trade debts | 44 | €25,538 | €10,735 | -€14,803 | -58.0% |
| Suppliers | 440/4 | €25,538 | €10,735 | -€14,803 | -58.0% |
| Taxes, remuneration and social security | 45 | €21,845 | €51,862 | +€30,017 | +137.4% |
| Taxes | 450/3 | €21,845 | €51,862 | +€30,017 | +137.4% |
| Other amounts payable | 47/48 | €224,095 | €178,482 | -€45,613 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,920 | €39,263 | +€8,343 | +27.0% |
| Other operating charges | 640/8 | €8,471 | €6,992 | -€1,479 | -17.5% |
| Gross operating margin | 9900 | €127,052 | €155,247 | +€28,195 | +22.2% |
| Operating profit (loss) | 9901 | €87,661 | €108,992 | +€21,331 | +24.3% |
| Financial charges | 65/66B | €22,305 | €25,634 | +€3,329 | +14.9% |
| Recurring financial charges | 65 | €22,305 | €25,634 | +€3,329 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €65,356 | €83,358 | +€18,002 | +27.5% |
| Income taxes | 67/77 | €21,685 | €30,703 | +€9,018 | +41.6% |
| Profit (loss) for the period | 9904 | €43,671 | €52,655 | +€8,984 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,671 | €52,655 | +€8,984 | +20.6% |
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.