DR POUYA: 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.
DR POUYA
Largest movements
- Receivables within one year -€72,629
down €72,629 (-35.5%), from €204,737 to €132,108
of which Other amounts receivable: -€63,294
- Tangible fixed assets +€13,270
up €13,270 (+268%), from €4,947 to €18,218
of which Furniture and vehicles: +€15,469
- Cash -€6,744
down €6,744 (-13.8%), from €48,888 to €42,144
mainly Contributions, distributions and other (-€132,000) and Other debts (-€66,741)
- Other debts -€66,741
down €66,741 (-33.4%), from €199,560 to €132,820
- Tax, wage and social debts -€3,333
down €3,333 (-100%), from €3,333 to €0
- Trade debts +€3,214
up €3,214 (+136%), from €2,355 to €5,570
- Gross operating margin -€56,707
down €56,707 (-29.5%), from €192,086 to €135,379
- Financial income -€8,366
down €8,366 (-66.0%), from €12,669 to €4,303
- Depreciation +€2,833
up €2,833 (+145%), from €1,951 to €4,784
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 | €262,761 | €196,643 | -€66,119 | -25.2% |
| Fixed assets | 21/28 | €4,947 | €18,218 | +€13,270 | +268% |
| Tangible fixed assets | 22/27 | €4,947 | €18,218 | +€13,270 | +268% |
| Plant, machinery and equipment | 23 | €4,947 | €2,749 | -€2,198 | -44.4% |
| Furniture and vehicles | 24 | €0 | €15,469 | +€15,469 | |
| Current assets | 29/58 | €257,814 | €178,425 | -€79,389 | -30.8% |
| Amounts receivable within one year | 40/41 | €204,737 | €132,108 | -€72,629 | -35.5% |
| Trade receivables | 40 | €129,518 | €120,183 | -€9,335 | -7.2% |
| Other amounts receivable | 41 | €75,219 | €11,926 | -€63,294 | -84.1% |
| Cash at bank and in hand | 54/58 | €48,888 | €42,144 | -€6,744 | -13.8% |
| Deferred charges and accrued income | 490/1 | €4,189 | €4,173 | -€16 | -0.4% |
| Total equity and liabilities | 10/49 | €262,761 | €196,643 | -€66,119 | -25.2% |
| Equity | 10/15 | €57,513 | €58,254 | +€741 | +1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €45,113 | €45,854 | +€741 | +1.6% |
| Distributable reserves | 133 | €45,113 | €45,854 | +€741 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €205,249 | €138,389 | -€66,859 | -32.6% |
| Amounts payable within one year | 42/48 | €205,249 | €138,389 | -€66,859 | -32.6% |
| Trade debts | 44 | €2,355 | €5,570 | +€3,214 | +136% |
| Suppliers | 440/4 | €2,355 | €5,570 | +€3,214 | +136% |
| Taxes, remuneration and social security | 45 | €3,333 | €0 | -€3,333 | -100% |
| Taxes | 450/3 | €3,333 | €0 | -€3,333 | -100% |
| Other amounts payable | 47/48 | €199,560 | €132,820 | -€66,741 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,951 | €4,784 | +€2,833 | +145% |
| Other operating charges | 640/8 | €675 | €692 | +€17 | +2.6% |
| Gross operating margin | 9900 | €192,086 | €135,379 | -€56,707 | -29.5% |
| Operating profit (loss) | 9901 | €189,460 | €129,903 | -€59,557 | -31.4% |
| Financial income | 75/76B | €12,669 | €4,303 | -€8,366 | -66.0% |
| Recurring financial income | 75 | €12,669 | €4,303 | -€8,366 | -66.0% |
| Financial charges | 65/66B | €606 | €452 | -€154 | -25.4% |
| Recurring financial charges | 65 | €606 | €452 | -€154 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €201,523 | €133,754 | -€67,769 | -33.6% |
| Income taxes | 67/77 | €888 | €1,013 | +€125 | +14.1% |
| Profit (loss) for the period | 9904 | €200,635 | €132,741 | -€67,894 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €200,635 | €132,741 | -€67,894 | -33.8% |
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 20 October 2026 via checked.be.