Potsierlijk: 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.
Potsierlijk
Largest movements
- Tangible fixed assets -€26,272
down €26,272 (-30.9%), from €84,949 to €58,676
of which Furniture and vehicles: -€21,272
- Cash -€11,122
down €11,122 (-11.4%), from €97,354 to €86,231
mainly Trade debts (-€55,563) and Stocks and contracts (-€1,921)
- Trade debts -€55,563
no longer reported in 2025 (was €55,563)
- Reserves +€17,223
up €17,223 (+31.8%), from €54,157 to €71,380
- Gross operating margin +€27,011
up €27,011 (+183.9%), from €14,687 to €41,698
- Depreciation +€6,201
up €6,201 (+54.2%), from €11,449 to €17,650
- Taxes +€3,715
up €3,715 (+618.8%), from €600 to €4,316
- Other operating charges +€2,119
up €2,119 (+736.4%), from €288 to €2,407
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 | €196,146 | €160,152 | -€35,995 | -18.4% |
| Fixed assets | 21/28 | €84,949 | €58,676 | -€26,272 | -30.9% |
| Tangible fixed assets | 22/27 | €84,949 | €58,676 | -€26,272 | -30.9% |
| Plant, machinery and equipment | 23 | €19,959 | €14,959 | -€5,000 | -25.1% |
| Furniture and vehicles | 24 | €64,990 | €43,717 | -€21,272 | -32.7% |
| Current assets | 29/58 | €111,198 | €101,476 | -€9,722 | -8.7% |
| Stocks and contracts in progress | 3 | - | €1,921 | +€1,921 | |
| Stocks | 30/36 | - | €1,921 | +€1,921 | |
| Amounts receivable within one year | 40/41 | €13,734 | €13,000 | -€734 | -5.3% |
| Trade receivables | 40 | €4,792 | €11,315 | +€6,524 | +136.1% |
| Other amounts receivable | 41 | €8,942 | €1,684 | -€7,258 | -81.2% |
| Cash at bank and in hand | 54/58 | €97,354 | €86,231 | -€11,122 | -11.4% |
| Deferred charges and accrued income | 490/1 | €110 | €324 | +€214 | +193.7% |
| Total equity and liabilities | 10/49 | €196,146 | €160,152 | -€35,995 | -18.4% |
| Equity | 10/15 | €56,157 | €73,380 | +€17,223 | +30.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €54,157 | €71,380 | +€17,223 | +31.8% |
| Distributable reserves | 133 | €54,157 | €71,380 | +€17,223 | +31.8% |
| Amounts payable | 17/49 | €139,990 | €86,772 | -€53,218 | -38.0% |
| Amounts payable within one year | 42/48 | €139,990 | €86,772 | -€53,218 | -38.0% |
| Trade debts | 44 | €55,563 | - | -€55,563 | |
| Suppliers | 440/4 | €55,563 | - | -€55,563 | |
| Taxes, remuneration and social security | 45 | €600 | €1,999 | +€1,398 | +232.9% |
| Taxes | 450/3 | €600 | €1,999 | +€1,398 | +232.9% |
| Other amounts payable | 47/48 | €83,827 | €84,773 | +€946 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,449 | €17,650 | +€6,201 | +54.2% |
| Other operating charges | 640/8 | €288 | €2,407 | +€2,119 | +736.4% |
| Gross operating margin | 9900 | €14,687 | €41,698 | +€27,011 | +183.9% |
| Operating profit (loss) | 9901 | €2,949 | €21,640 | +€18,691 | +633.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €53 | €102 | +€49 | +91.8% |
| Recurring financial charges | 65 | €53 | €102 | +€49 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €2,896 | €21,539 | +€18,643 | +643.7% |
| Income taxes | 67/77 | €600 | €4,316 | +€3,715 | +618.8% |
| Profit (loss) for the period | 9904 | €2,296 | €17,223 | +€14,928 | +650.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,296 | €17,223 | +€14,928 | +650.3% |
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 5 October 2026 via checked.be.