POTTIE-SPOTBEEN: 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-SPOTBEEN
Largest movements
- Cash +€162,194
up €162,194 (+58.5%), from €277,387 to €439,581
mainly Net result for the year (+€129,318) and Other debts (+€77,234)
- Receivables within one year -€37,928
down €37,928 (-7.2%), from €524,065 to €486,137
of which Other amounts receivable: -€46,321
- Tangible fixed assets -€17,674
down €17,674 (-3.8%), from €468,205 to €450,531
of which Land and buildings: -€16,019
- Reserves +€225,871
up €225,871 (+56.1%), from €402,557 to €628,428
- Profit (loss) carried forward -€96,553
down €96,553 (-100%), from €96,553 to €0
- Accrued charges and deferred income -€85,930
down €85,930 (-100%), from €85,930 to €0
- Other debts +€77,234
up €77,234 (+42.7%), from €180,788 to €258,022
- Debts after one year -€32,083
down €32,083 (-13.1%), from €244,083 to €212,000
of which Financial debts: -€32,083
- Financial income +€27,627
up €27,627 (+113%), from €24,391 to €52,018
- Gross operating margin +€26,423
up €26,423 (+16.4%), from €161,445 to €187,868
- Taxes +€14,209
up €14,209 (+39.1%), from €36,296 to €50,505
- Financial charges -€8,199
down €8,199 (-27.5%), from €29,773 to €21,574
- Depreciation -€6,433
down €6,433 (-16.4%), from €39,270 to €32,837
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 | €1,284,553 | €1,391,798 | +€107,245 | +8.3% |
| Fixed assets | 21/28 | €477,505 | €459,831 | -€17,674 | -3.7% |
| Tangible fixed assets | 22/27 | €468,205 | €450,531 | -€17,674 | -3.8% |
| Land and buildings | 22 | €450,217 | €434,198 | -€16,019 | -3.6% |
| Plant, machinery and equipment | 23 | €5 | €0 | -€5 | -100% |
| Furniture and vehicles | 24 | €17,983 | €16,333 | -€1,650 | -9.2% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €807,048 | €931,967 | +€124,919 | +15.5% |
| Amounts receivable within one year | 40/41 | €524,065 | €486,137 | -€37,928 | -7.2% |
| Trade receivables | 40 | €0 | €8,394 | +€8,394 | |
| Other amounts receivable | 41 | €524,065 | €477,743 | -€46,321 | -8.8% |
| Cash at bank and in hand | 54/58 | €277,387 | €439,581 | +€162,194 | +58.5% |
| Deferred charges and accrued income | 490/1 | €5,596 | €6,249 | +€653 | +11.7% |
| Total equity and liabilities | 10/49 | €1,284,553 | €1,391,798 | +€107,245 | +8.3% |
| Equity | 10/15 | €715,644 | €844,962 | +€129,318 | +18.1% |
| Contributions | 10/11 | €216,534 | €216,534 | = | 0.0% |
| Reserves | 13 | €402,557 | €628,428 | +€225,871 | +56.1% |
| Distributable reserves | 133 | €402,557 | €628,428 | +€225,871 | +56.1% |
| Profit (loss) carried forward | 14 | €96,553 | €0 | -€96,553 | -100% |
| Amounts payable | 17/49 | €568,909 | €546,836 | -€22,073 | -3.9% |
| Amounts payable after more than one year | 17 | €244,083 | €212,000 | -€32,083 | -13.1% |
| Financial debts | 170/4 | €32,083 | €0 | -€32,083 | -100% |
| Other amounts payable | 178/9 | €212,000 | €212,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €238,896 | €334,836 | +€95,941 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €35,000 | €32,083 | -€2,917 | -8.3% |
| Trade debts | 44 | €8,839 | €9,796 | +€957 | +10.8% |
| Suppliers | 440/4 | €8,839 | €9,796 | +€957 | +10.8% |
| Taxes, remuneration and social security | 45 | €14,268 | €34,935 | +€20,667 | +145% |
| Taxes | 450/3 | €14,268 | €34,935 | +€20,667 | +145% |
| Other amounts payable | 47/48 | €180,788 | €258,022 | +€77,234 | +42.7% |
| Accrued charges and deferred income | 492/3 | €85,930 | €0 | -€85,930 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,270 | €32,837 | -€6,433 | -16.4% |
| Other operating charges | 640/8 | €5,150 | €5,652 | +€502 | +9.8% |
| Gross operating margin | 9900 | €161,445 | €187,868 | +€26,423 | +16.4% |
| Operating profit (loss) | 9901 | €117,024 | €149,379 | +€32,354 | +27.6% |
| Financial income | 75/76B | €24,391 | €52,018 | +€27,627 | +113% |
| Recurring financial income | 75 | €24,391 | €52,018 | +€27,627 | +113% |
| Financial charges | 65/66B | €29,773 | €21,574 | -€8,199 | -27.5% |
| Recurring financial charges | 65 | €29,773 | €21,574 | -€8,199 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €111,642 | €179,823 | +€68,181 | +61.1% |
| Income taxes | 67/77 | €36,296 | €50,505 | +€14,209 | +39.1% |
| Profit (loss) for the period | 9904 | €75,346 | €129,318 | +€53,972 | +71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,346 | €129,318 | +€53,972 | +71.6% |
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 23 October 2026 via checked.be.