'T POTHOEK: 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.
'T POTHOEK
Largest movements
- Cash -€5,250
down €5,250 (-71.0%), from €7,393 to €2,143
mainly Receivables within one year (-€4,372) and Net result for the year (-€3,264)
- Receivables within one year +€4,372
up €4,372 (+105%), from €4,167 to €8,538
of which Other amounts receivable: +€2,541
- Tangible fixed assets -€226
down €226 (-67.8%), from €334 to €108
of which Other tangible fixed assets: -€184
- Profit (loss) carried forward -€3,264
new in 2025: -€3,264
- Trade debts +€1,283
up €1,283 (+198%), from €647 to €1,930
- Tax, wage and social debts +€876
up €876 (+198%), from €443 to €1,319
- Gross operating margin -€15,712
down €15,712, from €12,809 to -€2,903
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 | €11,893 | €10,788 | -€1,105 | -9.3% |
| Fixed assets | 21/28 | €334 | €108 | -€226 | -67.8% |
| Tangible fixed assets | 22/27 | €334 | €108 | -€226 | -67.8% |
| Plant, machinery and equipment | 23 | €42 | - | -€42 | |
| Other tangible fixed assets | 26 | €292 | €108 | -€184 | -63.2% |
| Current assets | 29/58 | €11,559 | €10,681 | -€879 | -7.6% |
| Amounts receivable within one year | 40/41 | €4,167 | €8,538 | +€4,372 | +105% |
| Trade receivables | 40 | €4,057 | €5,888 | +€1,831 | +45.1% |
| Other amounts receivable | 41 | €110 | €2,651 | +€2,541 | +2,310% |
| Cash at bank and in hand | 54/58 | €7,393 | €2,143 | -€5,250 | -71.0% |
| Total equity and liabilities | 10/49 | €11,893 | €10,788 | -€1,105 | -9.3% |
| Equity | 10/15 | €10,804 | €7,540 | -€3,264 | -30.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,804 | €7,804 | = | 0.0% |
| Distributable reserves | 133 | €7,804 | €7,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,264 | -€3,264 | |
| Amounts payable | 17/49 | €1,089 | €3,249 | +€2,159 | +198% |
| Amounts payable within one year | 42/48 | €1,089 | €3,249 | +€2,159 | +198% |
| Trade debts | 44 | €647 | €1,930 | +€1,283 | +198% |
| Suppliers | 440/4 | €647 | €1,930 | +€1,283 | +198% |
| Taxes, remuneration and social security | 45 | €443 | €1,319 | +€876 | +198% |
| Taxes | 450/3 | €443 | €1,319 | +€876 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €226 | -€0 | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €12,809 | -€2,903 | -€15,712 | |
| Operating profit (loss) | 9901 | €12,465 | -€3,250 | -€15,714 | |
| Financial charges | 65/66B | - | €15 | +€15 | |
| Recurring financial charges | 65 | - | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | €12,465 | -€3,264 | -€15,729 | |
| Profit (loss) for the period | 9904 | €12,465 | -€3,264 | -€15,729 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,465 | -€3,264 | -€15,729 |
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 19 October 2026 via checked.be.