CROQ POUS: 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.
CROQ POUS
Largest movements
- Receivables within one year +€15,918
up €15,918 (+971%), from €1,639 to €17,556
of which Trade receivables: +€17,556
- Cash +€11,154
up €11,154 (+10,065%), from €111 to €11,265
mainly Trade debts (+€19,455) and Other debts (+€16,362)
- Tangible fixed assets +€5,357
new in 2025: €5,357
of which Plant, machinery and equipment: +€4,349
- Financial fixed assets +€4,507
new in 2025: €4,507
- Trade debts +€19,455
new in 2025: €19,455
- Other debts +€16,362
new in 2025: €16,362
- Profit (loss) carried forward +€883
up €883 (+1.4%), from -€61,797 to -€60,915
- Gross operating margin +€5,949
new in 2025: €5,949
- Staff costs +€3,684
new in 2025: €3,684
- Depreciation +€908
new in 2025: €908
- Other operating charges +€400
new in 2025: €400
- Financial charges +€74
new in 2025: €74
of which Financial charges: +€40
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €1,759 | €38,685 | +€36,926 | +2,099% |
| Fixed assets | 21/28 | - | €9,864 | +€9,864 | |
| Tangible fixed assets | 22/27 | - | €5,357 | +€5,357 | |
| Plant, machinery and equipment | 23 | - | €4,349 | +€4,349 | |
| Furniture and vehicles | 24 | - | €1,008 | +€1,008 | |
| Financial fixed assets | 28 | - | €4,507 | +€4,507 | |
| Current assets | 29/58 | €1,759 | €28,821 | +€27,062 | +1,538% |
| Amounts receivable within one year | 40/41 | €1,639 | €17,556 | +€15,918 | +971% |
| Trade receivables | 40 | - | €17,556 | +€17,556 | |
| Other amounts receivable | 41 | €1,639 | - | -€1,639 | |
| Cash at bank and in hand | 54/58 | €111 | €11,265 | +€11,154 | +10,065% |
| Deferred charges and accrued income | 490/1 | €10 | - | -€10 | |
| Total equity and liabilities | 10/49 | €1,759 | €38,685 | +€36,926 | +2,099% |
| Equity | 10/15 | €1,759 | €2,642 | +€883 | +50.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,584 | €1,584 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,584 | €1,584 | = | 0.0% |
| Legal reserve | 130 | €1,584 | €1,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,797 | -€60,915 | +€883 | +1.4% |
| Amounts payable | 17/49 | - | €36,043 | +€36,043 | |
| Amounts payable within one year | 42/48 | - | €36,043 | +€36,043 | |
| Trade debts | 44 | - | €19,455 | +€19,455 | |
| Suppliers | 440/4 | - | €19,455 | +€19,455 | |
| Taxes, remuneration and social security | 45 | - | €226 | +€226 | |
| Remuneration and social security | 454/9 | - | €226 | +€226 | |
| Other amounts payable | 47/48 | - | €16,362 | +€16,362 | |
| Remuneration, social security and pensions | 62 | - | €3,684 | +€3,684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €908 | +€908 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | - | €5,949 | +€5,949 | |
| Operating profit (loss) | 9901 | - | €957 | +€957 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €74 | +€74 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Non-recurring financial charges | 66B | - | €35 | +€35 | |
| Profit (loss) for the period before taxes | 9903 | - | €883 | +€883 | |
| Profit (loss) for the period | 9904 | - | €883 | +€883 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €883 | +€883 |
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 14 October 2026 via checked.be.