POTTIE SERVICES: 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.
POTTIE SERVICES
Largest movements
- Cash +€24,262
up €24,262 (+877%), from €2,768 to €27,030
mainly Net result for the year (+€73,467) and Depreciation (+€3,299)
- Reserves +€73,467
up €73,467 (+78.7%), from €93,362 to €166,829
of which Distributable reserves: +€73,467
- Debts after one year -€50,533
down €50,533 (-5.7%), from €892,757 to €842,223
- Financial income +€54,220
up €54,220 (+5,059%), from €1,072 to €55,292
- Financial charges -€1,523
down €1,523 (-6.2%), from €24,512 to €22,989
- Depreciation +€1,418
up €1,418 (+75.3%), from €1,881 to €3,299
- Gross operating margin +€1,223
up €1,223 (+2.7%), from €45,893 to €47,116
- Other operating charges -€1,058
down €1,058 (-33.3%), from €3,173 to €2,115
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 | €1,182,124 | €1,203,593 | +€21,469 | +1.8% |
| Fixed assets | 21/28 | €1,154,364 | €1,151,065 | -€3,299 | -0.3% |
| Tangible fixed assets | 22/27 | €1,003,564 | €1,000,265 | -€3,299 | -0.3% |
| Land and buildings | 22 | €1,000,000 | €1,000,000 | = | 0.0% |
| Furniture and vehicles | 24 | €3,564 | €265 | -€3,299 | -92.6% |
| Financial fixed assets | 28 | €150,800 | €150,800 | = | 0.0% |
| Current assets | 29/58 | €27,760 | €52,529 | +€24,768 | +89.2% |
| Amounts receivable within one year | 40/41 | €23,463 | €24,717 | +€1,254 | +5.3% |
| Trade receivables | 40 | €9,680 | €9,680 | = | 0.0% |
| Other amounts receivable | 41 | €13,783 | €15,037 | +€1,254 | +9.1% |
| Cash at bank and in hand | 54/58 | €2,768 | €27,030 | +€24,262 | +877% |
| Deferred charges and accrued income | 490/1 | €1,529 | €782 | -€748 | -48.9% |
| Total equity and liabilities | 10/49 | €1,182,124 | €1,203,593 | +€21,469 | +1.8% |
| Equity | 10/15 | €99,562 | €173,029 | +€73,467 | +73.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,362 | €166,829 | +€73,467 | +78.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €93,362 | €166,829 | +€73,467 | +78.7% |
| Amounts payable | 17/49 | €1,082,562 | €1,030,564 | -€51,998 | -4.8% |
| Amounts payable after more than one year | 17 | €892,757 | €842,223 | -€50,533 | -5.7% |
| Financial debts | 170/4 | €892,757 | €842,223 | -€50,533 | -5.7% |
| Amounts payable within one year | 42/48 | €189,751 | €188,286 | -€1,465 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €49,375 | €50,533 | +€1,159 | +2.3% |
| Trade debts | 44 | €4,802 | €6,990 | +€2,188 | +45.6% |
| Suppliers | 440/4 | €4,802 | €6,990 | +€2,188 | +45.6% |
| Taxes, remuneration and social security | 45 | €9,004 | €9,391 | +€387 | +4.3% |
| Taxes | 450/3 | €6,373 | €6,743 | +€370 | +5.8% |
| Remuneration and social security | 454/9 | €2,631 | €2,648 | +€17 | +0.7% |
| Other amounts payable | 47/48 | €126,571 | €121,372 | -€5,199 | -4.1% |
| Accrued charges and deferred income | 492/3 | €54 | €55 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,881 | €3,299 | +€1,418 | +75.3% |
| Other operating charges | 640/8 | €3,173 | €2,115 | -€1,058 | -33.3% |
| Gross operating margin | 9900 | €45,893 | €47,116 | +€1,223 | +2.7% |
| Operating profit (loss) | 9901 | €40,839 | €41,702 | +€863 | +2.1% |
| Financial income | 75/76B | €1,072 | €55,292 | +€54,220 | +5,059% |
| Recurring financial income | 75 | €1,072 | €55,292 | +€54,220 | +5,059% |
| Financial charges | 65/66B | €24,512 | €22,989 | -€1,523 | -6.2% |
| Recurring financial charges | 65 | €24,512 | €22,989 | -€1,523 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €17,399 | €74,006 | +€56,607 | +325% |
| Income taxes | 67/77 | €551 | €539 | -€12 | -2.2% |
| Profit (loss) for the period | 9904 | €16,848 | €73,467 | +€56,619 | +336% |
| Profit (loss) for the period to be appropriated | 9905 | €16,848 | €73,467 | +€56,619 | +336% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.