POTO-Architecture: 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.
POTO-Architecture
Largest movements
- Cash +€39,358
up €39,358 (+70.4%), from €55,900 to €95,258
mainly Net result for the year (+€36,894) and Tax, wage and social debts (+€12,992)
- Tangible fixed assets +€9,645
up €9,645 (+551%), from €1,750 to €11,395
of which Furniture and vehicles: +€7,298
- Profit (loss) carried forward +€36,894
up €36,894 (+84.9%), from €43,436 to €80,329
- Tax, wage and social debts +€12,992
up €12,992 (+104%), from €12,533 to €25,525
- Gross operating margin -€4,156
down €4,156 (-7.2%), from €58,049 to €53,893
- Taxes +€2,142
up €2,142 (+19.3%), from €11,081 to €13,222
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 | €62,344 | €113,187 | +€50,844 | +81.6% |
| Fixed assets | 21/28 | €1,750 | €11,395 | +€9,645 | +551% |
| Tangible fixed assets | 22/27 | €1,750 | €11,395 | +€9,645 | +551% |
| Furniture and vehicles | 24 | €1,750 | €9,049 | +€7,298 | +417% |
| Other tangible fixed assets | 26 | - | €2,347 | +€2,347 | |
| Current assets | 29/58 | €60,593 | €101,792 | +€41,198 | +68.0% |
| Amounts receivable within one year | 40/41 | €3,525 | €4,553 | +€1,028 | +29.2% |
| Trade receivables | 40 | €3,525 | €4,553 | +€1,028 | +29.2% |
| Cash at bank and in hand | 54/58 | €55,900 | €95,258 | +€39,358 | +70.4% |
| Deferred charges and accrued income | 490/1 | €1,168 | €1,981 | +€812 | +69.5% |
| Total equity and liabilities | 10/49 | €62,344 | €113,187 | +€50,844 | +81.6% |
| Equity | 10/15 | €49,436 | €86,329 | +€36,894 | +74.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,436 | €80,329 | +€36,894 | +84.9% |
| Amounts payable | 17/49 | €12,908 | €26,858 | +€13,950 | +108% |
| Amounts payable within one year | 42/48 | €12,908 | €26,858 | +€13,950 | +108% |
| Trade debts | 44 | €375 | €1,333 | +€958 | +255% |
| Suppliers | 440/4 | €375 | €1,333 | +€958 | +255% |
| Taxes, remuneration and social security | 45 | €12,533 | €25,525 | +€12,992 | +104% |
| Taxes | 450/3 | €12,533 | €25,525 | +€12,992 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,611 | €2,436 | -€175 | -6.7% |
| Other operating charges | 640/8 | €903 | €1,259 | +€357 | +39.5% |
| Gross operating margin | 9900 | €58,049 | €53,893 | -€4,156 | -7.2% |
| Operating profit (loss) | 9901 | €54,535 | €50,198 | -€4,337 | -8.0% |
| Financial charges | 65/66B | €19 | €82 | +€63 | +331% |
| Recurring financial charges | 65 | €19 | €82 | +€63 | +331% |
| Profit (loss) for the period before taxes | 9903 | €54,516 | €50,116 | -€4,400 | -8.1% |
| Income taxes | 67/77 | €11,081 | €13,222 | +€2,142 | +19.3% |
| Profit (loss) for the period | 9904 | €43,436 | €36,894 | -€6,542 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,436 | €36,894 | -€6,542 | -15.1% |
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 26 October 2026 via checked.be.