POTT: 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.
POTT
Largest movements
- Tangible fixed assets -€11,818
down €11,818 (-96.6%), from €12,230 to €412
- Current assets +€3,925
up €3,925 (+1,217%), from €323 to €4,248
of which Receivables within one year: +€3,321
- Equity -€35,665
down €35,665 (-7.7%), from -€465,868 to -€501,533
of which Profit (loss) carried forward: -€35,665
- Debts within one year +€27,772
up €27,772 (+5.8%), from €478,421 to €506,193
of which Other debts: +€504,278
- Gross operating margin +€21,061
up €21,061, from -€14,154 to €6,907
- Turnover +€16,784
new in 2022: €16,784
- Purchases and services +€14,269
new in 2022: €14,269
- Depreciation -€1,226
down €1,226 (-17.2%), from €7,135 to €5,909
- Financial charges +€248
new in 2022: €248
From the 2020 result to the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,553 | €4,660 | -€7,892 | -62.9% |
| Fixed assets | 21/28 | €12,230 | €412 | -€11,818 | -96.6% |
| Tangible fixed assets | 22/27 | €12,230 | €412 | -€11,818 | -96.6% |
| Plant, machinery and equipment | 23 | - | €412 | +€412 | |
| Current assets | 29/58 | €323 | €4,248 | +€3,925 | +1,217% |
| Amounts receivable within one year | 40/41 | - | €3,321 | +€3,321 | |
| Trade receivables | 40 | - | €805 | +€805 | |
| Other amounts receivable | 41 | - | €2,516 | +€2,516 | |
| Cash at bank and in hand | 54/58 | €269 | €874 | +€604 | +224% |
| Deferred charges and accrued income | 490/1 | - | €53 | +€53 | |
| Total equity and liabilities | 10/49 | €12,553 | €4,660 | -€7,892 | -62.9% |
| Equity | 10/15 | -€465,868 | -€501,533 | -€35,665 | -7.7% |
| Contributions | 10/11 | - | €500,000 | +€500,000 | |
| Profit (loss) carried forward | 14 | -€965,868 | -€1,001,533 | -€35,665 | -3.7% |
| Amounts payable | 17/49 | €478,421 | €506,193 | +€27,772 | +5.8% |
| Amounts payable within one year | 42/48 | €478,421 | €506,193 | +€27,772 | +5.8% |
| Trade debts | 44 | - | €1,168 | +€1,168 | |
| Suppliers | 440/4 | - | €1,168 | +€1,168 | |
| Taxes, remuneration and social security | 45 | - | €747 | +€747 | |
| Taxes | 450/3 | - | €747 | +€747 | |
| Other amounts payable | 47/48 | - | €504,278 | +€504,278 | |
| Turnover | 70 | - | €16,784 | +€16,784 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €14,269 | +€14,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,135 | €5,909 | -€1,226 | -17.2% |
| Other operating charges | 640/8 | - | €202 | +€202 | |
| Gross operating margin | 9900 | -€14,154 | €6,907 | +€21,061 | |
| Operating profit (loss) | 9901 | -€21,393 | €797 | +€22,190 | |
| Financial income | 75/76B | - | €144 | +€144 | |
| Recurring financial income | 75 | €618 | €144 | -€475 | -76.8% |
| Financial charges | 65/66B | - | €248 | +€248 | |
| Recurring financial charges | 65 | €232 | €248 | +€16 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,006 | €693 | +€21,699 | |
| Income taxes | 67/77 | €374 | €374 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€21,380 | €319 | +€21,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,380 | €319 | +€21,699 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.