DR. POFFÉ C.: what changed
DR. POFFÉ C.
Largest movements
- Receivables after one year -€75,000
down €75,000 (-60.0%), from €125,000 to €50,000
- Cash +€19,700
up €19,700 (+12.3%), from €159,751 to €179,451
mainly Receivables after one year (+€75,000) and Net result for the year (+€25,274)
- Tangible fixed assets -€10,429
down €10,429 (-26.8%), from €38,906 to €28,477
of which Furniture and vehicles: -€6,590
- Other debts -€98,122
down €98,122 (-77.0%), from €127,474 to €29,353
- Reserves +€25,274
up €25,274 (+14.7%), from €171,984 to €197,258
- Trade debts +€5,433
up €5,433 (+1,011%), from €537 to €5,970
- Gross operating margin -€25,623
down €25,623 (-34.1%), from €75,152 to €49,529
- Taxes -€8,531
down €8,531 (-38.8%), from €21,993 to €13,461
- Other operating charges +€790
up €790 (+185%), from €428 to €1,218
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 | €324,178 | €259,934 | -€64,244 | -19.8% |
| Fixed assets | 21/28 | €38,906 | €28,477 | -€10,429 | -26.8% |
| Tangible fixed assets | 22/27 | €38,906 | €28,477 | -€10,429 | -26.8% |
| Land and buildings | 22 | €13,901 | €10,061 | -€3,839 | -27.6% |
| Furniture and vehicles | 24 | €25,006 | €18,416 | -€6,590 | -26.4% |
| Current assets | 29/58 | €285,272 | €231,457 | -€53,814 | -18.9% |
| Amounts receivable after more than one year | 29 | €125,000 | €50,000 | -€75,000 | -60.0% |
| Trade receivables | 290 | €125,000 | €50,000 | -€75,000 | -60.0% |
| Amounts receivable within one year | 40/41 | €0 | €1,750 | +€1,750 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €1,750 | +€1,750 | |
| Cash at bank and in hand | 54/58 | €159,751 | €179,451 | +€19,700 | +12.3% |
| Deferred charges and accrued income | 490/1 | €521 | €256 | -€265 | -50.9% |
| Total equity and liabilities | 10/49 | €324,178 | €259,934 | -€64,244 | -19.8% |
| Equity | 10/15 | €184,384 | €209,658 | +€25,274 | +13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €171,984 | €197,258 | +€25,274 | +14.7% |
| Distributable reserves | 133 | €171,984 | €197,258 | +€25,274 | +14.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €139,794 | €50,276 | -€89,518 | -64.0% |
| Amounts payable within one year | 42/48 | €139,794 | €50,276 | -€89,518 | -64.0% |
| Trade debts | 44 | €537 | €5,970 | +€5,433 | +1,011% |
| Suppliers | 440/4 | €537 | €5,970 | +€5,433 | +1,011% |
| Taxes, remuneration and social security | 45 | €11,782 | €14,953 | +€3,171 | +26.9% |
| Taxes | 450/3 | €11,782 | €14,953 | +€3,171 | +26.9% |
| Other amounts payable | 47/48 | €127,474 | €29,353 | -€98,122 | -77.0% |
| Remuneration, social security and pensions | 62 | €1,064 | €1,782 | +€718 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,895 | €10,429 | +€535 | +5.4% |
| Other operating charges | 640/8 | €428 | €1,218 | +€790 | +185% |
| Gross operating margin | 9900 | €75,152 | €49,529 | -€25,623 | -34.1% |
| Operating profit (loss) | 9901 | €63,766 | €36,100 | -€27,666 | -43.4% |
| Financial income | 75/76B | €3,223 | €2,731 | -€492 | -15.3% |
| Recurring financial income | 75 | €3,223 | €2,731 | -€492 | -15.3% |
| Financial charges | 65/66B | €126 | €96 | -€31 | -24.2% |
| Recurring financial charges | 65 | €126 | €96 | -€31 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €66,863 | €38,735 | -€28,128 | -42.1% |
| Income taxes | 67/77 | €21,993 | €13,461 | -€8,531 | -38.8% |
| Profit (loss) for the period | 9904 | €44,870 | €25,274 | -€19,596 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,870 | €25,274 | -€19,596 | -43.7% |
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 7 November 2026 via checked.be.