BR POKE: 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.
BR POKE
Largest movements
- Receivables within one year +€45,934
up €45,934 (+58.7%), from €78,317 to €124,251
of which Other amounts receivable: +€45,817
- Tangible fixed assets -€2,656
down €2,656 (-27.8%), from €9,567 to €6,910
of which Plant, machinery and equipment: -€2,249
- Deferred charges and accrued income +€1,702
new in 2025: €1,702
- Cash -€1,560
down €1,560 (-21.7%), from €7,187 to €5,627
mainly Receivables within one year (-€45,934) and Other debts (-€10,000)
- Reserves +€33,534
up €33,534 (+75.7%), from €44,271 to €77,805
- Tax, wage and social debts +€19,700
up €19,700 (+124.8%), from €15,789 to €35,489
of which Remuneration and social security: +€14,119
- Other debts -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Trade debts +€4,900
up €4,900 (+187.5%), from €2,613 to €7,513
- Debts after one year -€2,500
down €2,500 (-39.0%), from €6,407 to €3,907
- Staff costs +€17,971
up €17,971 (+52.1%), from €34,496 to €52,467
- Gross operating margin +€13,853
up €13,853 (+15.4%), from €89,662 to €103,515
- Financial charges +€1,383
up €1,383 (+119.1%), from €1,162 to €2,545
- Other operating charges -€1,189
down €1,189 (-35.4%), from €3,357 to €2,168
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 | €95,372 | €139,694 | +€44,322 | +46.5% |
| Fixed assets | 21/28 | €9,567 | €6,910 | -€2,656 | -27.8% |
| Tangible fixed assets | 22/27 | €9,567 | €6,910 | -€2,656 | -27.8% |
| Plant, machinery and equipment | 23 | €4,794 | €2,546 | -€2,249 | -46.9% |
| Furniture and vehicles | 24 | €4,772 | €4,365 | -€408 | -8.5% |
| Current assets | 29/58 | €85,805 | €132,783 | +€46,979 | +54.8% |
| Stocks and contracts in progress | 3 | €301 | €1,203 | +€902 | +300.0% |
| Stocks | 30/36 | €301 | €1,203 | +€902 | +300.0% |
| Amounts receivable within one year | 40/41 | €78,317 | €124,251 | +€45,934 | +58.7% |
| Trade receivables | 40 | €1,729 | €1,846 | +€117 | +6.8% |
| Other amounts receivable | 41 | €76,588 | €122,406 | +€45,817 | +59.8% |
| Cash at bank and in hand | 54/58 | €7,187 | €5,627 | -€1,560 | -21.7% |
| Deferred charges and accrued income | 490/1 | - | €1,702 | +€1,702 | |
| Total equity and liabilities | 10/49 | €95,372 | €139,694 | +€44,322 | +46.5% |
| Equity | 10/15 | €44,271 | €77,805 | +€33,534 | +75.7% |
| Reserves | 13 | €44,271 | €77,805 | +€33,534 | +75.7% |
| Distributable reserves | 133 | €44,271 | €77,805 | +€33,534 | +75.7% |
| Amounts payable | 17/49 | €51,101 | €61,889 | +€10,788 | +21.1% |
| Amounts payable after more than one year | 17 | €6,407 | €3,907 | -€2,500 | -39.0% |
| Financial debts | 170/4 | €6,407 | €3,907 | -€2,500 | -39.0% |
| Amounts payable within one year | 42/48 | €44,694 | €57,982 | +€13,288 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €2,305 | €2,500 | +€195 | +8.5% |
| Financial debts | 43 | €3,986 | €2,480 | -€1,506 | -37.8% |
| Credit institutions | 430/8 | €3,986 | €2,480 | -€1,506 | -37.8% |
| Trade debts | 44 | €2,613 | €7,513 | +€4,900 | +187.5% |
| Suppliers | 440/4 | €2,613 | €7,513 | +€4,900 | +187.5% |
| Taxes, remuneration and social security | 45 | €15,789 | €35,489 | +€19,700 | +124.8% |
| Taxes | 450/3 | €12,565 | €18,145 | +€5,580 | +44.4% |
| Remuneration and social security | 454/9 | €3,224 | €17,344 | +€14,119 | +437.9% |
| Other amounts payable | 47/48 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Remuneration, social security and pensions | 62 | €34,496 | €52,467 | +€17,971 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,176 | €3,432 | +€256 | +8.1% |
| Other operating charges | 640/8 | €3,357 | €2,168 | -€1,189 | -35.4% |
| Gross operating margin | 9900 | €89,662 | €103,515 | +€13,853 | +15.4% |
| Operating profit (loss) | 9901 | €48,633 | €45,447 | -€3,186 | -6.6% |
| Financial income | 75/76B | €23 | €3 | -€21 | -89.1% |
| Recurring financial income | 75 | €23 | €3 | -€21 | -89.1% |
| Financial charges | 65/66B | €1,162 | €2,545 | +€1,383 | +119.1% |
| Recurring financial charges | 65 | €1,162 | €2,545 | +€1,383 | +119.1% |
| Profit (loss) for the period before taxes | 9903 | €47,495 | €42,905 | -€4,590 | -9.7% |
| Income taxes | 67/77 | €9,362 | €9,371 | +€9 | +0.1% |
| Profit (loss) for the period | 9904 | €38,133 | €33,534 | -€4,599 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,133 | €33,534 | -€4,599 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.