Potvis: what changed
Two fiscal 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.
Potvis
Largest movements
- Cash +€6,185
up €6,185 (+226.1%), from €2,735 to €8,920
mainly Receivables within one year (+€5,626) and Depreciation (+€456)
- Receivables within one year -€5,626
down €5,626 (-37.4%), from €15,026 to €9,400
of which Other amounts receivable: -€5,120
- Tangible fixed assets -€456
down €456 (-32.9%), from €1,386 to €930
of which Plant, machinery and equipment: -€317
- Tax, wage and social debts -€827
down €827 (-23.0%), from €3,599 to €2,772
- Trade debts +€376
up €376 (+33.0%), from €1,138 to €1,513
- Profit (loss) carried forward +€265
up €265 (+5.0%), from -€5,335 to -€5,070
- Accrued charges and deferred income +€244
new in 2025: €244
- Gross operating margin -€7,585
down €7,585 (-82.8%), from €9,155 to €1,571
- Taxes -€1,515
down €1,515 (-59.9%), from €2,528 to €1,013
- Financial income +€576
up €576 (+29.8%), from €1,937 to €2,514
- Other operating charges +€412
up €412 (+25.4%), from €1,620 to €2,032
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.
Cash bridge derived
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 | €19,773 | €19,832 | +€58 | +0.3% |
| Fixed assets | 21/28 | €1,386 | €930 | -€456 | -32.9% |
| Tangible fixed assets | 22/27 | €1,386 | €930 | -€456 | -32.9% |
| Plant, machinery and equipment | 23 | €1,017 | €700 | -€317 | -31.2% |
| Furniture and vehicles | 24 | €369 | €230 | -€139 | -37.7% |
| Current assets | 29/58 | €18,387 | €18,902 | +€515 | +2.8% |
| Amounts receivable within one year | 40/41 | €15,026 | €9,400 | -€5,626 | -37.4% |
| Trade receivables | 40 | €859 | €353 | -€505 | -58.9% |
| Other amounts receivable | 41 | €14,167 | €9,047 | -€5,120 | -36.1% |
| Cash at bank and in hand | 54/58 | €2,735 | €8,920 | +€6,185 | +226.1% |
| Deferred charges and accrued income | 490/1 | €626 | €582 | -€45 | -7.1% |
| Total equity and liabilities | 10/49 | €19,773 | €19,832 | +€58 | +0.3% |
| Equity | 10/15 | €15,037 | €15,302 | +€265 | +1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €372 | €372 | = | 0.0% |
| Distributable reserves | 133 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,335 | -€5,070 | +€265 | +5.0% |
| Amounts payable | 17/49 | €4,736 | €4,529 | -€207 | -4.4% |
| Amounts payable within one year | 42/48 | €4,736 | €4,285 | -€451 | -9.5% |
| Trade debts | 44 | €1,138 | €1,513 | +€376 | +33.0% |
| Suppliers | 440/4 | €1,138 | €1,513 | +€376 | +33.0% |
| Taxes, remuneration and social security | 45 | €3,599 | €2,772 | -€827 | -23.0% |
| Taxes | 450/3 | €3,599 | €2,772 | -€827 | -23.0% |
| Accrued charges and deferred income | 492/3 | - | €244 | +€244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €456 | -€53 | -10.3% |
| Other operating charges | 640/8 | €1,620 | €2,032 | +€412 | +25.4% |
| Gross operating margin | 9900 | €9,155 | €1,571 | -€7,585 | -82.8% |
| Operating profit (loss) | 9901 | €7,027 | -€917 | -€7,944 | |
| Financial income | 75/76B | €1,937 | €2,514 | +€576 | +29.8% |
| Recurring financial income | 75 | €1,937 | €2,514 | +€576 | +29.8% |
| Financial charges | 65/66B | €307 | €318 | +€11 | +3.7% |
| Recurring financial charges | 65 | €307 | €318 | +€11 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €8,657 | €1,278 | -€7,379 | -85.2% |
| Income taxes | 67/77 | €2,528 | €1,013 | -€1,515 | -59.9% |
| Profit (loss) for the period | 9904 | €6,129 | €265 | -€5,864 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,129 | €265 | -€5,864 | -95.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.