POTTIEZ CONSTRUCTION: 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.
POTTIEZ CONSTRUCTION
Largest movements
- Receivables within one year -€7,043
down €7,043 (-75.1%), from €9,378 to €2,335
of which Trade receivables: -€7,865
- Debts after one year -€26,749
down €26,749 (-92.3%), from €28,994 to €2,246
- Other debts +€18,150
up €18,150 (+14.7%), from €123,151 to €141,301
- Trade debts +€9,932
up €9,932 (+8.7%), from €114,113 to €124,046
- Tax, wage and social debts -€6,493
down €6,493 (-44.4%), from €14,641 to €8,147
of which Taxes: -€5,613
- Gross operating margin -€41,183
down €41,183 (-54.6%), from €75,389 to €34,206
- Staff costs -€16,369
down €16,369 (-34.2%), from €47,806 to €31,438
- Taxes -€6,040
down €6,040 (-95.3%), from €6,340 to €300
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 | €470,803 | €466,515 | -€4,288 | -0.9% |
| Fixed assets | 21/28 | €460,000 | €460,000 | = | 0.0% |
| Financial fixed assets | 28 | €460,000 | €460,000 | = | 0.0% |
| Current assets | 29/58 | €10,803 | €6,515 | -€4,288 | -39.7% |
| Amounts receivable within one year | 40/41 | €9,378 | €2,335 | -€7,043 | -75.1% |
| Trade receivables | 40 | €9,378 | €1,513 | -€7,865 | -83.9% |
| Other amounts receivable | 41 | - | €822 | +€822 | |
| Cash at bank and in hand | 54/58 | €1,426 | €3,415 | +€1,990 | +140% |
| Deferred charges and accrued income | 490/1 | - | €766 | +€766 | |
| Total equity and liabilities | 10/49 | €470,803 | €466,515 | -€4,288 | -0.9% |
| Equity | 10/15 | €162,834 | €164,010 | +€1,176 | +0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,834 | €144,010 | +€1,176 | +0.8% |
| Amounts payable | 17/49 | €307,969 | €302,506 | -€5,463 | -1.8% |
| Amounts payable after more than one year | 17 | €28,994 | €2,246 | -€26,749 | -92.3% |
| Financial debts | 170/4 | €28,994 | €2,246 | -€26,749 | -92.3% |
| Amounts payable within one year | 42/48 | €278,279 | €300,242 | +€21,963 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €26,375 | €26,749 | +€374 | +1.4% |
| Trade debts | 44 | €114,113 | €124,046 | +€9,932 | +8.7% |
| Suppliers | 440/4 | €114,113 | €124,046 | +€9,932 | +8.7% |
| Taxes, remuneration and social security | 45 | €14,641 | €8,147 | -€6,493 | -44.4% |
| Taxes | 450/3 | €12,386 | €6,773 | -€5,613 | -45.3% |
| Remuneration and social security | 454/9 | €2,255 | €1,375 | -€880 | -39.0% |
| Other amounts payable | 47/48 | €123,151 | €141,301 | +€18,150 | +14.7% |
| Accrued charges and deferred income | 492/3 | €696 | €18 | -€678 | -97.4% |
| Remuneration, social security and pensions | 62 | €47,806 | €31,438 | -€16,369 | -34.2% |
| Other operating charges | 640/8 | €1,149 | €487 | -€661 | -57.6% |
| Gross operating margin | 9900 | €75,389 | €34,206 | -€41,183 | -54.6% |
| Operating profit (loss) | 9901 | €26,434 | €2,281 | -€24,153 | -91.4% |
| Financial income | 75/76B | €133 | - | -€133 | |
| Recurring financial income | 75 | €133 | - | -€133 | |
| Financial charges | 65/66B | €1,323 | €806 | -€517 | -39.1% |
| Recurring financial charges | 65 | €1,323 | €806 | -€517 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €25,244 | €1,475 | -€23,769 | -94.2% |
| Income taxes | 67/77 | €6,340 | €300 | -€6,040 | -95.3% |
| Profit (loss) for the period | 9904 | €18,904 | €1,176 | -€17,729 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,904 | €1,176 | -€17,729 | -93.8% |
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 31 October 2026 via checked.be.