POTTIER-LAGA: 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.
POTTIER-LAGA
Largest movements
- Deferred charges and accrued income -€52,978
no longer reported in 2025 (was €52,978)
- Cash +€46,921
up €46,921 (+43.3%), from €108,388 to €155,309
mainly Deferred charges and accrued income (+€52,978) and Net result for the year (+€17,582)
- Receivables within one year +€26,843
up €26,843 (+419%), from €6,400 to €33,243
of which Trade receivables: +€26,439
- Tangible fixed assets -€6,035
down €6,035 (-5.3%), from €113,885 to €107,850
of which Land and buildings: -€5,011
- Other debts +€12,363
up €12,363 (+31.0%), from €39,890 to €52,253
- Gross operating margin -€29,391
down €29,391 (-43.5%), from €67,598 to €38,207
- Taxes -€10,732
down €10,732 (-46.6%), from €23,047 to €12,315
- Financial charges +€2,013
up €2,013 (+1,118%), from €180 to €2,193
- Depreciation -€1,373
down €1,373 (-18.5%), from €7,409 to €6,035
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 | €283,651 | €298,403 | +€14,752 | +5.2% |
| Fixed assets | 21/28 | €115,885 | €109,850 | -€6,035 | -5.2% |
| Tangible fixed assets | 22/27 | €113,885 | €107,850 | -€6,035 | -5.3% |
| Land and buildings | 22 | €110,036 | €105,025 | -€5,011 | -4.6% |
| Plant, machinery and equipment | 23 | €3,849 | €2,825 | -€1,024 | -26.6% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €167,766 | €188,553 | +€20,787 | +12.4% |
| Amounts receivable within one year | 40/41 | €6,400 | €33,243 | +€26,843 | +419% |
| Trade receivables | 40 | €6,400 | €32,839 | +€26,439 | +413% |
| Other amounts receivable | 41 | - | €404 | +€404 | |
| Cash at bank and in hand | 54/58 | €108,388 | €155,309 | +€46,921 | +43.3% |
| Deferred charges and accrued income | 490/1 | €52,978 | - | -€52,978 | |
| Total equity and liabilities | 10/49 | €283,651 | €298,403 | +€14,752 | +5.2% |
| Equity | 10/15 | €212,154 | €214,762 | +€2,608 | +1.2% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €119,309 | €121,917 | +€2,608 | +2.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,964 | €45,195 | -€2,769 | -5.8% |
| Distributable reserves | 133 | €69,486 | €74,862 | +€5,377 | +7.7% |
| Profit (loss) carried forward | 14 | €86,444 | €86,444 | = | 0.0% |
| Provisions and deferred taxes | 16 | €20,776 | €19,853 | -€923 | -4.4% |
| Deferred taxes | 168 | €20,776 | €19,853 | -€923 | -4.4% |
| Amounts payable | 17/49 | €50,722 | €63,789 | +€13,067 | +25.8% |
| Amounts payable within one year | 42/48 | €50,722 | €63,789 | +€13,067 | +25.8% |
| Trade debts | 44 | €3,596 | €3,981 | +€385 | +10.7% |
| Suppliers | 440/4 | €3,596 | €3,981 | +€385 | +10.7% |
| Taxes, remuneration and social security | 45 | €7,236 | €7,554 | +€318 | +4.4% |
| Taxes | 450/3 | €3,986 | €4,304 | +€318 | +8.0% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €39,890 | €52,253 | +€12,363 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,409 | €6,035 | -€1,373 | -18.5% |
| Other operating charges | 640/8 | €1,873 | €1,736 | -€137 | -7.3% |
| Gross operating margin | 9900 | €67,598 | €38,207 | -€29,391 | -43.5% |
| Operating profit (loss) | 9901 | €58,317 | €30,436 | -€27,881 | -47.8% |
| Financial income | 75/76B | €319 | €731 | +€412 | +129% |
| Recurring financial income | 75 | €319 | €731 | +€412 | +129% |
| Financial charges | 65/66B | €180 | €2,193 | +€2,013 | +1,118% |
| Recurring financial charges | 65 | €180 | €2,193 | +€2,013 | +1,118% |
| Profit (loss) for the period before taxes | 9903 | €58,456 | €28,974 | -€29,481 | -50.4% |
| Transfer from deferred taxes | 780 | €1,266 | €923 | -€343 | -27.1% |
| Income taxes | 67/77 | €23,047 | €12,315 | -€10,732 | -46.6% |
| Profit (loss) for the period | 9904 | €36,675 | €17,582 | -€19,093 | -52.1% |
| Transfer from tax-exempt reserves | 789 | €3,799 | €2,769 | -€1,030 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,474 | €20,351 | -€20,123 | -49.7% |
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 15 October 2026 via checked.be.