DR. J. POUKENS: what changed
What changed
DR. J. POUKENS
filed annual accounts (NBB)
Net result for the year
€13,522
2024 · -€6,393+€19,915
Equity
€304,710
2024 · €291,189+€13,522
Cash
€156,693
2024 · €158,379-€1,686
Balance sheet total
€313,954
2024 · €320,558-€6,605
Largest movements
Assets
- Tangible fixed assets -€10,665
down €10,665 (-28.8%), from €36,991 to €26,326
of which Furniture and vehicles: -€10,158
- Receivables within one year +€5,735
up €5,735 (+15.3%), from €37,511 to €43,246
Equity and liabilities
- Reserves +€13,522
up €13,522 (+4.9%), from €278,789 to €292,310
of which Distributable reserves: +€13,522
- Current portion of long-term debt -€10,063
down €10,063 (-66.5%), from €15,133 to €5,070
- Tax, wage and social debts -€5,809
down €5,809 (-100%), from €5,809 to €0
- Debts after one year -€5,070
down €5,070 (-100%), from €5,070 to €0
Income statement
- Financial income +€6,904
up €6,904 (+13.7%), from €50,487 to €57,391
- Depreciation -€5,434
down €5,434 (-23.0%), from €23,600 to €18,165
- Taxes -€4,475
down €4,475 (-73.7%), from €6,069 to €1,594
- Gross operating margin +€2,596
up €2,596 (+10.1%), from -€25,684 to -€23,088
- Financial charges -€528
down €528 (-66.3%), from €797 to €269
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.
Result 2024
-€6,393
Gross operating margin
+€2,596
Depreciation
+€5,434
Other operating charges
-€22
Financial income
+€6,904
Financial charges
+€528
Taxes
+€4,475
Result 2025
€13,522
raises the resultlowers the result
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.
From operations
+€20,947
Investment
-€7,500
Financing
-€15,133
Cash 2024
€158,379
From operations (derived)
+€20,947
Net result for the year
+€13,522
Depreciation
+€18,165
Receivables within one year
-€5,735
Deferred charges and accrued income
-€11
Trade debts
+€1,498
Tax, wage and social debts
-€5,809
Other debts
-€682
Investment (derived)
-€7,500
Investment in fixed assets (net)
-€7,500
Financing
-€15,133
Debts after one year
-€5,070
Current portion of long-term debt
-€10,063
Cash 2025
€156,693
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,558 | €313,954 | -€6,605 | -2.1% |
| Fixed assets | 21/28 | €54,991 | €44,326 | -€10,665 | -19.4% |
| Tangible fixed assets | 22/27 | €36,991 | €26,326 | -€10,665 | -28.8% |
| Land and buildings | 22 | €507 | €0 | -€507 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €36,484 | €26,326 | -€10,158 | -27.8% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €265,567 | €269,627 | +€4,060 | +1.5% |
| Amounts receivable within one year | 40/41 | €37,511 | €43,246 | +€5,735 | +15.3% |
| Other amounts receivable | 41 | €37,511 | €43,246 | +€5,735 | +15.3% |
| Current investments | 50/53 | €68,293 | €68,293 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €158,379 | €156,693 | -€1,686 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,385 | €1,395 | +€11 | +0.8% |
| Total equity and liabilities | 10/49 | €320,558 | €313,954 | -€6,605 | -2.1% |
| Equity | 10/15 | €291,189 | €304,710 | +€13,522 | +4.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €278,789 | €292,310 | +€13,522 | +4.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €278,789 | €292,310 | +€13,522 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,370 | €9,243 | -€20,127 | -68.5% |
| Amounts payable after more than one year | 17 | €5,070 | €0 | -€5,070 | -100% |
| Financial debts | 170/4 | €5,070 | €0 | -€5,070 | -100% |
| Amounts payable within one year | 42/48 | €24,300 | €9,243 | -€15,057 | -62.0% |
| Current portion of amounts payable after more than one year | 42 | €15,133 | €5,070 | -€10,063 | -66.5% |
| Trade debts | 44 | €1,032 | €2,530 | +€1,498 | +145% |
| Suppliers | 440/4 | €1,032 | €2,530 | +€1,498 | +145% |
| Taxes, remuneration and social security | 45 | €5,809 | €0 | -€5,809 | -100% |
| Taxes | 450/3 | €5,809 | €0 | -€5,809 | -100% |
| Other amounts payable | 47/48 | €2,326 | €1,644 | -€682 | -29.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,600 | €18,165 | -€5,434 | -23.0% |
| Other operating charges | 640/8 | €731 | €752 | +€22 | +3.0% |
| Gross operating margin | 9900 | -€25,684 | -€23,088 | +€2,596 | +10.1% |
| Operating profit (loss) | 9901 | -€50,014 | -€42,006 | +€8,008 | +16.0% |
| Financial income | 75/76B | €50,487 | €57,391 | +€6,904 | +13.7% |
| Recurring financial income | 75 | €50,487 | €57,391 | +€6,904 | +13.7% |
| Financial charges | 65/66B | €797 | €269 | -€528 | -66.3% |
| Recurring financial charges | 65 | €797 | €269 | -€528 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€324 | €15,116 | +€15,440 | |
| Income taxes | 67/77 | €6,069 | €1,594 | -€4,475 | -73.7% |
| Profit (loss) for the period | 9904 | -€6,393 | €13,522 | +€19,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,393 | €13,522 | +€19,915 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.