GORAN POISSON MANAGEMENT: 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.
GORAN POISSON MANAGEMENT
Largest movements
- Intangible fixed assets +€37,320
new in 2025: €37,320
- Receivables within one year +€5,993
up €5,993 (+95.2%), from €6,294 to €12,287
of which Other amounts receivable: +€12,287
- Cash +€2,059
up €2,059 (+252%), from €816 to €2,875
mainly Debts after one year (+€24,944) and Net result for the year (+€13,046)
- Debts after one year +€24,944
up €24,944 (+47.1%), from €52,969 to €77,913
- Reserves +€13,046
up €13,046 (+64.6%), from €20,201 to €33,247
- Other debts +€4,174
up €4,174 (+576%), from €725 to €4,899
- Current portion of long-term debt +€3,319
up €3,319 (+34.1%), from €9,737 to €13,056
- Tax, wage and social debts -€3,259
down €3,259 (-86.8%), from €3,755 to €497
of which Taxes: -€3,259
- Gross operating margin -€3,127
down €3,127 (-11.7%), from €26,729 to €23,602
- Other operating charges +€960
up €960 (+1,511%), from €64 to €1,023
- Depreciation +€760
new in 2025: €760
- Taxes -€725
down €725 (-13.8%), from €5,245 to €4,520
- Financial charges +€462
up €462 (+11.2%), from €4,120 to €4,582
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 | €98,339 | €143,794 | +€45,455 | +46.2% |
| Fixed assets | 21/28 | €90,926 | €128,303 | +€37,377 | +41.1% |
| Intangible fixed assets | 21 | - | €37,320 | +€37,320 | |
| Financial fixed assets | 28 | €90,926 | €90,983 | +€57 | +0.1% |
| Current assets | 29/58 | €7,413 | €15,491 | +€8,077 | +109% |
| Amounts receivable within one year | 40/41 | €6,294 | €12,287 | +€5,993 | +95.2% |
| Trade receivables | 40 | €6,294 | €0 | -€6,294 | -100% |
| Other amounts receivable | 41 | - | €12,287 | +€12,287 | |
| Cash at bank and in hand | 54/58 | €816 | €2,875 | +€2,059 | +252% |
| Deferred charges and accrued income | 490/1 | €303 | €329 | +€25 | +8.4% |
| Total equity and liabilities | 10/49 | €98,339 | €143,794 | +€45,455 | +46.2% |
| Equity | 10/15 | €23,201 | €36,247 | +€13,046 | +56.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,201 | €33,247 | +€13,046 | +64.6% |
| Distributable reserves | 133 | €20,201 | €33,247 | +€13,046 | +64.6% |
| Amounts payable | 17/49 | €75,139 | €107,547 | +€32,409 | +43.1% |
| Amounts payable after more than one year | 17 | €52,969 | €77,913 | +€24,944 | +47.1% |
| Financial debts | 170/4 | €52,969 | €77,913 | +€24,944 | +47.1% |
| Amounts payable within one year | 42/48 | €22,170 | €29,634 | +€7,465 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €9,737 | €13,056 | +€3,319 | +34.1% |
| Financial debts | 43 | €4,180 | €4,152 | -€28 | -0.7% |
| Credit institutions | 430/8 | €4,180 | €4,152 | -€28 | -0.7% |
| Trade debts | 44 | €3,772 | €7,030 | +€3,258 | +86.4% |
| Suppliers | 440/4 | €3,772 | €7,030 | +€3,258 | +86.4% |
| Taxes, remuneration and social security | 45 | €3,755 | €497 | -€3,259 | -86.8% |
| Taxes | 450/3 | €3,755 | €497 | -€3,259 | -86.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €725 | €4,899 | +€4,174 | +576% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €760 | +€760 | |
| Other operating charges | 640/8 | €64 | €1,023 | +€960 | +1,511% |
| Gross operating margin | 9900 | €26,729 | €23,602 | -€3,127 | -11.7% |
| Operating profit (loss) | 9901 | €26,666 | €21,819 | -€4,847 | -18.2% |
| Financial income | 75/76B | - | €329 | +€329 | |
| Recurring financial income | 75 | - | €329 | +€329 | |
| Financial charges | 65/66B | €4,120 | €4,582 | +€462 | +11.2% |
| Recurring financial charges | 65 | €4,120 | €4,582 | +€462 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €22,546 | €17,566 | -€4,980 | -22.1% |
| Income taxes | 67/77 | €5,245 | €4,520 | -€725 | -13.8% |
| Profit (loss) for the period | 9904 | €17,300 | €13,046 | -€4,254 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,300 | €13,046 | -€4,254 | -24.6% |
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 26 October 2026 via checked.be.