POTTER: 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.
POTTER
Largest movements
- Cash -€7,272
down €7,272 (-49.0%), from €14,831 to €7,558
mainly Receivables within one year (-€3,969) and Other debts (-€3,697)
- Receivables within one year +€3,969
new in 2025: €3,969
of which Trade receivables: +€3,816
- Deferred charges and accrued income +€1,244
up €1,244 (+255%), from €489 to €1,733
- Tangible fixed assets -€745
down €745 (-22.3%), from €3,341 to €2,596
of which Furniture and vehicles: -€682
- Reserves +€3,924
up €3,924 (+59.7%), from €6,569 to €10,493
- Other debts -€3,697
down €3,697 (-60.7%), from €6,092 to €2,395
- Tax, wage and social debts -€2,710
down €2,710 (-78.0%), from €3,474 to €764
- Trade debts -€321
down €321 (-61.0%), from €526 to €205
- Gross operating margin -€3,805
down €3,805 (-31.5%), from €12,071 to €8,266
- Taxes -€1,359
down €1,359 (-39.9%), from €3,405 to €2,046
- Depreciation +€189
up €189 (+34.0%), from €556 to €745
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 | €18,660 | €15,857 | -€2,803 | -15.0% |
| Fixed assets | 21/28 | €3,341 | €2,596 | -€745 | -22.3% |
| Tangible fixed assets | 22/27 | €3,341 | €2,596 | -€745 | -22.3% |
| Plant, machinery and equipment | 23 | €258 | €195 | -€63 | -24.4% |
| Furniture and vehicles | 24 | €3,082 | €2,401 | -€682 | -22.1% |
| Current assets | 29/58 | €15,319 | €13,261 | -€2,059 | -13.4% |
| Amounts receivable within one year | 40/41 | - | €3,969 | +€3,969 | |
| Trade receivables | 40 | - | €3,816 | +€3,816 | |
| Other amounts receivable | 41 | - | €154 | +€154 | |
| Cash at bank and in hand | 54/58 | €14,831 | €7,558 | -€7,272 | -49.0% |
| Deferred charges and accrued income | 490/1 | €489 | €1,733 | +€1,244 | +255% |
| Total equity and liabilities | 10/49 | €18,660 | €15,857 | -€2,803 | -15.0% |
| Equity | 10/15 | €8,569 | €12,493 | +€3,924 | +45.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,569 | €10,493 | +€3,924 | +59.7% |
| Distributable reserves | 133 | €6,569 | €10,493 | +€3,924 | +59.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,091 | €3,364 | -€6,728 | -66.7% |
| Amounts payable within one year | 42/48 | €10,091 | €3,364 | -€6,728 | -66.7% |
| Trade debts | 44 | €526 | €205 | -€321 | -61.0% |
| Suppliers | 440/4 | €526 | €205 | -€321 | -61.0% |
| Taxes, remuneration and social security | 45 | €3,474 | €764 | -€2,710 | -78.0% |
| Taxes | 450/3 | €3,474 | €764 | -€2,710 | -78.0% |
| Other amounts payable | 47/48 | €6,092 | €2,395 | -€3,697 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €556 | €745 | +€189 | +34.0% |
| Other operating charges | 640/8 | €656 | €675 | +€19 | +2.9% |
| Gross operating margin | 9900 | €12,071 | €8,266 | -€3,805 | -31.5% |
| Operating profit (loss) | 9901 | €10,859 | €6,846 | -€4,013 | -37.0% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100% |
| Financial charges | 65/66B | €38 | €42 | +€4 | +9.9% |
| Recurring financial charges | 65 | €38 | €42 | +€4 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €10,833 | €6,803 | -€4,030 | -37.2% |
| Income taxes | 67/77 | €3,405 | €2,046 | -€1,359 | -39.9% |
| Profit (loss) for the period | 9904 | €7,428 | €4,757 | -€2,671 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,428 | €4,757 | -€2,671 | -36.0% |
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 14 October 2026 via checked.be.