POTTIER & SYMAEYS: 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 & SYMAEYS
Largest movements
- Cash -€39,262
down €39,262 (-75.8%), from €51,817 to €12,556
mainly Investment in fixed assets (net) (-€68,773) and Accrued charges and deferred income (-€67,082)
- Intangible fixed assets +€17,965
up €17,965 (+10.4%), from €173,090 to €191,055
- Accrued charges and deferred income -€67,082
no longer reported in 2025 (was €67,082)
- Profit (loss) carried forward +€44,576
up €44,576 (+45.6%), from €97,755 to €142,331
- Depreciation +€12,886
up €12,886 (+32.4%), from €39,787 to €52,673
- Gross operating margin -€7,498
down €7,498 (-6.2%), from €120,620 to €113,122
- Taxes -€4,869
down €4,869 (-24.2%), from €20,089 to €15,221
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 | €253,835 | €231,068 | -€22,767 | -9.0% |
| Fixed assets | 21/28 | €184,216 | €200,316 | +€16,100 | +8.7% |
| Intangible fixed assets | 21 | €173,090 | €191,055 | +€17,965 | +10.4% |
| Tangible fixed assets | 22/27 | €11,126 | €9,261 | -€1,865 | -16.8% |
| Plant, machinery and equipment | 23 | €11,126 | €9,261 | -€1,865 | -16.8% |
| Current assets | 29/58 | €69,619 | €30,752 | -€38,867 | -55.8% |
| Amounts receivable within one year | 40/41 | €17,802 | €18,196 | +€395 | +2.2% |
| Trade receivables | 40 | €17,802 | €15,417 | -€2,385 | -13.4% |
| Other amounts receivable | 41 | - | €2,779 | +€2,779 | |
| Cash at bank and in hand | 54/58 | €51,817 | €12,556 | -€39,262 | -75.8% |
| Total equity and liabilities | 10/49 | €253,835 | €231,068 | -€22,767 | -9.0% |
| Equity | 10/15 | €100,755 | €145,331 | +€44,576 | +44.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,755 | €142,331 | +€44,576 | +45.6% |
| Amounts payable | 17/49 | €153,080 | €85,736 | -€67,343 | -44.0% |
| Amounts payable within one year | 42/48 | €85,998 | €85,736 | -€261 | -0.3% |
| Trade debts | 44 | €80,768 | €80,647 | -€120 | -0.1% |
| Suppliers | 440/4 | €80,768 | €80,647 | -€120 | -0.1% |
| Taxes, remuneration and social security | 45 | €5,230 | €5,089 | -€141 | -2.7% |
| Taxes | 450/3 | €5,230 | €5,089 | -€141 | -2.7% |
| Accrued charges and deferred income | 492/3 | €67,082 | - | -€67,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,787 | €52,673 | +€12,886 | +32.4% |
| Other operating charges | 640/8 | €628 | €528 | -€101 | -16.0% |
| Gross operating margin | 9900 | €120,620 | €113,122 | -€7,498 | -6.2% |
| Operating profit (loss) | 9901 | €80,204 | €59,921 | -€20,283 | -25.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €125 | +€125 | |
| Recurring financial charges | 65 | - | €125 | +€125 | |
| Profit (loss) for the period before taxes | 9903 | €80,204 | €59,797 | -€20,408 | -25.4% |
| Income taxes | 67/77 | €20,089 | €15,221 | -€4,869 | -24.2% |
| Profit (loss) for the period | 9904 | €60,115 | €44,576 | -€15,539 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,115 | €44,576 | -€15,539 | -25.8% |
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 18 October 2026 via checked.be.