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POZZI: 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.

What changed

POZZI

BE 0804.140.886
NACE 43.990, Other specialised construction activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€373
2023 · €4,522-€4,895
Equity
€5,149
2023 · €5,522-€373
Cash
€1,501
2023 · €436+€1,065
Balance sheet total
€12,769
2023 · €11,465+€1,303

Largest movements

2023 to 2024
Assets
  • Cash +€1,065

    up €1,065 (+244.5%), from €436 to €1,501

    mainly Trade debts (+€1,808) and Deferred charges and accrued income (+€393)

  • Receivables within one year +€631

    up €631 (+6.4%), from €9,864 to €10,495

    of which Trade receivables: +€1,589

  • Deferred charges and accrued income -€393

    down €393 (-33.8%), from €1,165 to €772

Equity and liabilities
  • Trade debts +€1,808

    up €1,808 (+73.9%), from €2,447 to €4,255

  • Profit (loss) carried forward -€373

    down €373 (-8.3%), from €4,522 to €4,149

  • Other debts -€229

    down €229 (-10.3%), from €2,227 to €1,998

Income statement
  • Gross operating margin -€5,984

    down €5,984 (-90.3%), from €6,629 to €645

  • Taxes -€1,269

    no longer reported in 2024 (was €1,269)

  • Financial charges +€164

    up €164 (+435.7%), from €38 to €202

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €4,522
Gross operating margin -€5,984
Other operating charges -€19
Financial income +€3
Financial charges -€164
Taxes +€1,269
Result 2024 -€373

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€1,065
Investment €0
Financing €0
Cash 2023 €436
Net result for the year -€373
Receivables within one year -€631
Deferred charges and accrued income +€393
Trade debts +€1,808
Tax, wage and social debts +€26
Other debts -€229
Accrued charges and deferred income +€71
Cash 2024 €1,501
Every line side by side 30 lines
Line Code 2023 2024 Change %
Total assets 20/58 €11,465 €12,769 +€1,303 +11.4%
Current assets 29/58 €11,465 €12,769 +€1,303 +11.4%
Amounts receivable within one year 40/41 €9,864 €10,495 +€631 +6.4%
Trade receivables 40 €8,898 €10,488 +€1,589 +17.9%
Other amounts receivable 41 €966 €8 -€958 -99.2%
Cash at bank and in hand 54/58 €436 €1,501 +€1,065 +244.5%
Deferred charges and accrued income 490/1 €1,165 €772 -€393 -33.8%
Total equity and liabilities 10/49 €11,465 €12,769 +€1,303 +11.4%
Equity 10/15 €5,522 €5,149 -€373 -6.8%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €4,522 €4,149 -€373 -8.3%
Amounts payable 17/49 €5,943 €7,620 +€1,677 +28.2%
Amounts payable within one year 42/48 €5,943 €7,549 +€1,606 +27.0%
Trade debts 44 €2,447 €4,255 +€1,808 +73.9%
Suppliers 440/4 €2,447 €4,255 +€1,808 +73.9%
Taxes, remuneration and social security 45 €1,269 €1,295 +€26 +2.1%
Taxes 450/3 €1,269 €1,295 +€26 +2.1%
Other amounts payable 47/48 €2,227 €1,998 -€229 -10.3%
Accrued charges and deferred income 492/3 - €71 +€71
Other operating charges 640/8 €801 €819 +€19 +2.4%
Gross operating margin 9900 €6,629 €645 -€5,984 -90.3%
Operating profit (loss) 9901 €5,829 -€174 -€6,003
Financial income 75/76B €0 €3 +€3 +34100.0%
Recurring financial income 75 €0 €3 +€3 +34100.0%
Financial charges 65/66B €38 €202 +€164 +435.7%
Recurring financial charges 65 €38 €202 +€164 +435.7%
Profit (loss) for the period before taxes 9903 €5,791 -€373 -€6,164
Income taxes 67/77 €1,269 - -€1,269
Profit (loss) for the period 9904 €4,522 -€373 -€4,895
Profit (loss) for the period to be appropriated 9905 €4,522 -€373 -€4,895

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.