POZI: 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.
POZI
Largest movements
- Cash +€2,046
up €2,046 (+8.3%), from €24,760 to €26,805
mainly Net result for the year (+€6,337) and Stocks and contracts (+€1,050)
- Stocks and contracts -€1,050
down €1,050 (-26.5%), from €3,964 to €2,914
- Receivables within one year +€726
up €726 (+7.8%), from €9,260 to €9,986
of which Other amounts receivable: +€718
- Tangible fixed assets -€600
down €600 (-50.0%), from €1,200 to €600
- Profit (loss) carried forward +€6,337
up €6,337 (+20.9%), from €30,381 to €36,718
- Trade debts -€4,917
down €4,917 (-87.2%), from €5,642 to €725
- Gross operating margin -€10,465
down €10,465 (-58.5%), from €17,876 to €7,410
- Depreciation -€1,230
down €1,230 (-67.2%), from €1,830 to €600
- Other operating charges -€1,088
down €1,088 (-69.7%), from €1,561 to €474
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 | €42,153 | €43,275 | +€1,122 | +2.7% |
| Fixed assets | 21/28 | €4,065 | €3,465 | -€600 | -14.8% |
| Tangible fixed assets | 22/27 | €1,200 | €600 | -€600 | -50.0% |
| Furniture and vehicles | 24 | €1,200 | €600 | -€600 | -50.0% |
| Financial fixed assets | 28 | €2,865 | €2,865 | = | 0.0% |
| Current assets | 29/58 | €38,088 | €39,810 | +€1,722 | +4.5% |
| Stocks and contracts in progress | 3 | €3,964 | €2,914 | -€1,050 | -26.5% |
| Stocks | 30/36 | €3,964 | €2,914 | -€1,050 | -26.5% |
| Amounts receivable within one year | 40/41 | €9,260 | €9,986 | +€726 | +7.8% |
| Trade receivables | 40 | - | €9 | +€9 | |
| Other amounts receivable | 41 | €9,260 | €9,977 | +€718 | +7.7% |
| Cash at bank and in hand | 54/58 | €24,760 | €26,805 | +€2,046 | +8.3% |
| Deferred charges and accrued income | 490/1 | €104 | €104 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,153 | €43,275 | +€1,122 | +2.7% |
| Equity | 10/15 | €32,246 | €38,582 | +€6,337 | +19.7% |
| Contributions | 10/11 | €1,864 | €1,864 | = | 0.0% |
| Contributions outside capital | 11 | €1,864 | €1,864 | = | 0.0% |
| Other | 1109/19 | €1,864 | €1,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,381 | €36,718 | +€6,337 | +20.9% |
| Amounts payable | 17/49 | €9,908 | €4,693 | -€5,215 | -52.6% |
| Amounts payable within one year | 42/48 | €9,908 | €4,693 | -€5,215 | -52.6% |
| Financial debts | 43 | €1,499 | €1,499 | = | 0.0% |
| Credit institutions | 430/8 | €1,499 | €1,499 | = | 0.0% |
| Trade debts | 44 | €5,642 | €725 | -€4,917 | -87.2% |
| Suppliers | 440/4 | €5,642 | €725 | -€4,917 | -87.2% |
| Taxes, remuneration and social security | 45 | €2,767 | €2,469 | -€298 | -10.8% |
| Taxes | 450/3 | €2,767 | €2,469 | -€298 | -10.8% |
| Remuneration, social security and pensions | 62 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,830 | €600 | -€1,230 | -67.2% |
| Other operating charges | 640/8 | €1,561 | €474 | -€1,088 | -69.7% |
| Gross operating margin | 9900 | €17,876 | €7,410 | -€10,465 | -58.5% |
| Operating profit (loss) | 9901 | €14,444 | €6,337 | -€8,108 | -56.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €14,444 | €6,337 | -€8,107 | -56.1% |
| Profit (loss) for the period | 9904 | €14,444 | €6,337 | -€8,107 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,444 | €6,337 | -€8,107 | -56.1% |
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 9 October 2026 via checked.be.