CALIFORNIA POPPY: what changed
CALIFORNIA POPPY
Largest movements
- Receivables within one year -€1,199
down €1,199 (-39.0%), from €3,071 to €1,872
- Deferred charges and accrued income +€91
up €91 (+105%), from €86 to €177
- Trade debts -€1,194
down €1,194 (-58.3%), from €2,046 to €853
- Tax, wage and social debts +€130
up €130 (+52.7%), from €247 to €377
- Accrued charges and deferred income -€37
down €37 (-100%), from €37 to €0
- Financial charges -€185
down €185 (-78.6%), from €235 to €50
- Financial income -€42
down €42 (-24.0%), from €176 to €134
- Gross operating margin +€38
up €38 (+4.1%), from €929 to €967
- Other operating charges +€30
up €30 (+3.3%), from €899 to €928
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,267 | €2,159 | -€1,108 | -33.9% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €3,267 | €2,159 | -€1,108 | -33.9% |
| Amounts receivable within one year | 40/41 | €3,071 | €1,872 | -€1,199 | -39.0% |
| Other amounts receivable | 41 | €3,071 | €1,872 | -€1,199 | -39.0% |
| Cash at bank and in hand | 54/58 | €110 | €110 | -€0 | -0.1% |
| Deferred charges and accrued income | 490/1 | €86 | €177 | +€91 | +105% |
| Total equity and liabilities | 10/49 | €3,267 | €2,159 | -€1,108 | -33.9% |
| Equity | 10/15 | €937 | €929 | -€8 | -0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,123 | -€7,131 | -€8 | -0.1% |
| Amounts payable | 17/49 | €2,330 | €1,230 | -€1,101 | -47.2% |
| Amounts payable within one year | 42/48 | €2,294 | €1,230 | -€1,064 | -46.4% |
| Trade debts | 44 | €2,046 | €853 | -€1,194 | -58.3% |
| Suppliers | 440/4 | €2,046 | €853 | -€1,194 | -58.3% |
| Taxes, remuneration and social security | 45 | €247 | €377 | +€130 | +52.7% |
| Taxes | 450/3 | €247 | €377 | +€130 | +52.7% |
| Accrued charges and deferred income | 492/3 | €37 | €0 | -€37 | -100% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €929 | €967 | +€38 | +4.1% |
| Operating profit (loss) | 9901 | €31 | €39 | +€8 | +26.9% |
| Financial income | 75/76B | €176 | €134 | -€42 | -24.0% |
| Recurring financial income | 75 | €176 | €134 | -€42 | -24.0% |
| Financial charges | 65/66B | €235 | €50 | -€185 | -78.6% |
| Recurring financial charges | 65 | €235 | €50 | -€185 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | -€28 | €123 | +€151 | |
| Income taxes | 67/77 | €126 | €130 | +€4 | +3.3% |
| Profit (loss) for the period | 9904 | -€154 | -€8 | +€146 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€154 | -€8 | +€146 | +95.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.