Tom Pottel: 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.
Tom Pottel
Largest movements
- Cash +€56,544
up €56,544 (+26.7%), from €211,507 to €268,051
mainly Other debts (+€200,176) and Net result for the year (+€71,287)
- Other debts +€200,176
up €200,176 (+20,624%), from €971 to €201,147
- Reserves -€127,000
down €127,000 (-72.6%), from €175,000 to €48,000
- Tax, wage and social debts -€15,168
down €15,168 (-66.5%), from €22,803 to €7,634
- Gross operating margin +€17,151
up €17,151 (+23.1%), from €74,126 to €91,277
- Taxes +€4,253
up €4,253 (+27.3%), from €15,561 to €19,814
- Financial income +€1,305
up €1,305 (+1,147%), from €114 to €1,419
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 | €218,131 | €273,999 | +€55,868 | +25.6% |
| Fixed assets | 21/28 | €3,524 | €2,525 | -€999 | -28.4% |
| Tangible fixed assets | 22/27 | €3,524 | €2,525 | -€999 | -28.4% |
| Plant, machinery and equipment | 23 | €2,576 | €2,262 | -€314 | -12.2% |
| Furniture and vehicles | 24 | €948 | €263 | -€686 | -72.3% |
| Current assets | 29/58 | €214,607 | €271,474 | +€56,868 | +26.5% |
| Amounts receivable within one year | 40/41 | - | €619 | +€619 | |
| Other amounts receivable | 41 | - | €619 | +€619 | |
| Cash at bank and in hand | 54/58 | €211,507 | €268,051 | +€56,544 | +26.7% |
| Deferred charges and accrued income | 490/1 | €3,100 | €2,805 | -€295 | -9.5% |
| Total equity and liabilities | 10/49 | €218,131 | €273,999 | +€55,868 | +25.6% |
| Equity | 10/15 | €191,938 | €63,225 | -€128,713 | -67.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €175,000 | €48,000 | -€127,000 | -72.6% |
| Distributable reserves | 133 | €175,000 | €48,000 | -€127,000 | -72.6% |
| Profit (loss) carried forward | 14 | €1,938 | €225 | -€1,713 | -88.4% |
| Amounts payable | 17/49 | €26,192 | €210,774 | +€184,582 | +705% |
| Amounts payable within one year | 42/48 | €26,192 | €210,774 | +€184,582 | +705% |
| Trade debts | 44 | €2,419 | €1,993 | -€427 | -17.6% |
| Suppliers | 440/4 | €2,419 | €1,993 | -€427 | -17.6% |
| Taxes, remuneration and social security | 45 | €22,803 | €7,634 | -€15,168 | -66.5% |
| Taxes | 450/3 | €22,803 | €7,634 | -€15,168 | -66.5% |
| Other amounts payable | 47/48 | €971 | €201,147 | +€200,176 | +20,624% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €999 | €999 | = | 0.0% |
| Other operating charges | 640/8 | €454 | €529 | +€75 | +16.5% |
| Gross operating margin | 9900 | €74,126 | €91,277 | +€17,151 | +23.1% |
| Operating profit (loss) | 9901 | €72,673 | €89,748 | +€17,076 | +23.5% |
| Financial income | 75/76B | €114 | €1,419 | +€1,305 | +1,147% |
| Recurring financial income | 75 | €114 | €1,419 | +€1,305 | +1,147% |
| Financial charges | 65/66B | €24 | €66 | +€42 | +175% |
| Recurring financial charges | 65 | €24 | €66 | +€42 | +175% |
| Profit (loss) for the period before taxes | 9903 | €72,762 | €91,101 | +€18,339 | +25.2% |
| Income taxes | 67/77 | €15,561 | €19,814 | +€4,253 | +27.3% |
| Profit (loss) for the period | 9904 | €57,201 | €71,287 | +€14,085 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,201 | €71,287 | +€14,085 | +24.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.