Chez Popol: 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.
Chez Popol
Largest movements
- Receivables within one year -€20,785
down €20,785 (-45.4%), from €45,809 to €25,024
of which Other amounts receivable: -€22,983
- Tangible fixed assets +€5,177
up €5,177 (+168%), from €3,080 to €8,257
of which Plant, machinery and equipment: +€6,150
- Cash -€2,911
down €2,911 (-13.7%), from €21,309 to €18,398
mainly Contributions, distributions and other (-€29,292) and Other debts (-€21,119)
- Stocks and contracts +€2,821
up €2,821 (+9.0%), from €31,381 to €34,203
- Reserves +€21,520
up €21,520 (+1,435%), from €1,500 to €23,020
- Other debts -€21,119
down €21,119 (-81.2%), from €26,000 to €4,881
- Profit (loss) carried forward -€12,292
no longer reported in 2025 (was €12,292)
- Tax, wage and social debts -€3,878
down €3,878 (-13.3%), from €29,071 to €25,192
of which Remuneration and social security: -€5,901
- Staff costs -€27,412
down €27,412 (-21.6%), from €126,650 to €99,238
- Gross operating margin +€7,768
up €7,768 (+5.2%), from €148,396 to €156,164
- Taxes +€7,065
up €7,065 (+188%), from €3,748 to €10,813
- Financial income -€1,601
down €1,601 (-92.9%), from €1,723 to €122
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 | €104,385 | €88,379 | -€16,006 | -15.3% |
| Fixed assets | 21/28 | €3,894 | €9,333 | +€5,439 | +140% |
| Intangible fixed assets | 21 | €814 | €498 | -€317 | -38.9% |
| Tangible fixed assets | 22/27 | €3,080 | €8,257 | +€5,177 | +168% |
| Plant, machinery and equipment | 23 | - | €6,150 | +€6,150 | |
| Furniture and vehicles | 24 | €1,164 | €732 | -€432 | -37.1% |
| Other tangible fixed assets | 26 | €1,916 | €1,375 | -€541 | -28.3% |
| Financial fixed assets | 28 | - | €579 | +€579 | |
| Current assets | 29/58 | €100,491 | €79,045 | -€21,445 | -21.3% |
| Stocks and contracts in progress | 3 | €31,381 | €34,203 | +€2,821 | +9.0% |
| Stocks | 30/36 | €31,381 | €34,203 | +€2,821 | +9.0% |
| Amounts receivable within one year | 40/41 | €45,809 | €25,024 | -€20,785 | -45.4% |
| Trade receivables | 40 | €22,790 | €24,988 | +€2,198 | +9.6% |
| Other amounts receivable | 41 | €23,019 | €37 | -€22,983 | -99.8% |
| Cash at bank and in hand | 54/58 | €21,309 | €18,398 | -€2,911 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,992 | €1,421 | -€571 | -28.7% |
| Total equity and liabilities | 10/49 | €104,385 | €88,379 | -€16,006 | -15.3% |
| Equity | 10/15 | €32,392 | €41,620 | +€9,228 | +28.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,500 | €23,020 | +€21,520 | +1,435% |
| Distributable reserves | 133 | €1,500 | €23,020 | +€21,520 | +1,435% |
| Profit (loss) carried forward | 14 | €12,292 | - | -€12,292 | |
| Amounts payable | 17/49 | €71,993 | €46,758 | -€25,235 | -35.1% |
| Amounts payable within one year | 42/48 | €70,872 | €45,534 | -€25,337 | -35.8% |
| Trade debts | 44 | €15,801 | €15,461 | -€340 | -2.2% |
| Suppliers | 440/4 | €15,801 | €15,461 | -€340 | -2.2% |
| Taxes, remuneration and social security | 45 | €29,071 | €25,192 | -€3,878 | -13.3% |
| Taxes | 450/3 | €7,829 | €9,852 | +€2,023 | +25.8% |
| Remuneration and social security | 454/9 | €21,241 | €15,340 | -€5,901 | -27.8% |
| Other amounts payable | 47/48 | €26,000 | €4,881 | -€21,119 | -81.2% |
| Accrued charges and deferred income | 492/3 | €1,122 | €1,224 | +€103 | +9.2% |
| Remuneration, social security and pensions | 62 | €126,650 | €99,238 | -€27,412 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,312 | €2,638 | -€674 | -20.4% |
| Other operating charges | 640/8 | €1,810 | €3,074 | +€1,264 | +69.8% |
| Gross operating margin | 9900 | €148,396 | €156,164 | +€7,768 | +5.2% |
| Operating profit (loss) | 9901 | €16,624 | €51,214 | +€34,590 | +208% |
| Financial income | 75/76B | €1,723 | €122 | -€1,601 | -92.9% |
| Recurring financial income | 75 | €1,723 | €122 | -€1,601 | -92.9% |
| Financial charges | 65/66B | €3,078 | €2,003 | -€1,075 | -34.9% |
| Recurring financial charges | 65 | €3,078 | €2,003 | -€1,075 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €15,269 | €49,333 | +€34,064 | +223% |
| Income taxes | 67/77 | €3,748 | €10,813 | +€7,065 | +188% |
| Profit (loss) for the period | 9904 | €11,521 | €38,520 | +€27,000 | +234% |
| Profit (loss) for the period to be appropriated | 9905 | €11,521 | €38,520 | +€27,000 | +234% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.