POTVOLBLOEME !: 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.
POTVOLBLOEME !
Largest movements
- Receivables within one year -€139,014
down €139,014 (-74.9%), from €185,599 to €46,585
of which Trade receivables: -€145,962
- Tangible fixed assets -€30,213
down €30,213 (-13.6%), from €222,012 to €191,799
of which Land and buildings: -€28,000
- Stocks and contracts +€8,131
up €8,131 (+48.8%), from €16,646 to €24,777
- Cash -€5,462
down €5,462 (-6.6%), from €82,288 to €76,826
mainly Accrued charges and deferred income (-€154,617) and Contributions, distributions and other (-€44,000)
- Accrued charges and deferred income -€154,617
down €154,617 (-97.6%), from €158,367 to €3,750
- Debts after one year -€43,588
down €43,588 (-24.0%), from €181,333 to €137,745
- Trade debts +€15,193
up €15,193 (+188%), from €8,068 to €23,261
- Other debts +€8,000
up €8,000 (+22.2%), from €36,000 to €44,000
- Staff costs -€10,286
down €10,286 (-25.2%), from €40,848 to €30,562
- Gross operating margin +€7,139
up €7,139 (+5.8%), from €123,734 to €130,873
- Taxes -€6,233
down €6,233 (-49.6%), from €12,568 to €6,335
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 | €509,900 | €343,544 | -€166,356 | -32.6% |
| Fixed assets | 21/28 | €222,260 | €192,047 | -€30,213 | -13.6% |
| Tangible fixed assets | 22/27 | €222,012 | €191,799 | -€30,213 | -13.6% |
| Land and buildings | 22 | €209,038 | €181,038 | -€28,000 | -13.4% |
| Plant, machinery and equipment | 23 | €12,400 | €10,761 | -€1,639 | -13.2% |
| Furniture and vehicles | 24 | €574 | - | -€574 | |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €287,640 | €151,497 | -€136,143 | -47.3% |
| Stocks and contracts in progress | 3 | €16,646 | €24,777 | +€8,131 | +48.8% |
| Stocks | 30/36 | €16,646 | €24,777 | +€8,131 | +48.8% |
| Amounts receivable within one year | 40/41 | €185,599 | €46,585 | -€139,014 | -74.9% |
| Trade receivables | 40 | €162,522 | €16,560 | -€145,962 | -89.8% |
| Other amounts receivable | 41 | €23,077 | €30,025 | +€6,948 | +30.1% |
| Cash at bank and in hand | 54/58 | €82,288 | €76,826 | -€5,462 | -6.6% |
| Deferred charges and accrued income | 490/1 | €3,107 | €3,309 | +€202 | +6.5% |
| Total equity and liabilities | 10/49 | €509,900 | €343,544 | -€166,356 | -32.6% |
| Equity | 10/15 | €80,384 | €84,616 | +€4,232 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,340 | €56,572 | +€4,232 | +8.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €50,340 | €54,572 | +€4,232 | +8.4% |
| Profit (loss) carried forward | 14 | €21,844 | €21,844 | = | 0.0% |
| Amounts payable | 17/49 | €429,516 | €258,928 | -€170,588 | -39.7% |
| Amounts payable after more than one year | 17 | €181,333 | €137,745 | -€43,588 | -24.0% |
| Financial debts | 170/4 | €181,333 | €137,745 | -€43,588 | -24.0% |
| Amounts payable within one year | 42/48 | €89,816 | €117,433 | +€27,617 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €38,675 | €42,258 | +€3,583 | +9.3% |
| Trade debts | 44 | €8,068 | €23,261 | +€15,193 | +188% |
| Suppliers | 440/4 | €8,068 | €23,261 | +€15,193 | +188% |
| Taxes, remuneration and social security | 45 | €7,073 | €7,914 | +€841 | +11.9% |
| Taxes | 450/3 | €4,662 | €4,557 | -€105 | -2.3% |
| Remuneration and social security | 454/9 | €2,411 | €3,357 | +€946 | +39.2% |
| Other amounts payable | 47/48 | €36,000 | €44,000 | +€8,000 | +22.2% |
| Accrued charges and deferred income | 492/3 | €158,367 | €3,750 | -€154,617 | -97.6% |
| Remuneration, social security and pensions | 62 | €40,848 | €30,562 | -€10,286 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,691 | €31,461 | -€230 | -0.7% |
| Other operating charges | 640/8 | €3,309 | €2,550 | -€759 | -22.9% |
| Gross operating margin | 9900 | €123,734 | €130,873 | +€7,139 | +5.8% |
| Operating profit (loss) | 9901 | €47,886 | €66,300 | +€18,414 | +38.5% |
| Financial income | 75/76B | €293 | €144 | -€149 | -50.9% |
| Recurring financial income | 75 | €293 | €144 | -€149 | -50.9% |
| Financial charges | 65/66B | €10,818 | €11,877 | +€1,059 | +9.8% |
| Recurring financial charges | 65 | €10,818 | €11,877 | +€1,059 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €37,361 | €54,567 | +€17,206 | +46.1% |
| Income taxes | 67/77 | €12,568 | €6,335 | -€6,233 | -49.6% |
| Profit (loss) for the period | 9904 | €24,793 | €48,232 | +€23,439 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,793 | €48,232 | +€23,439 | +94.5% |
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 27 October 2026 via checked.be.