P.O.B.A. CONSULTANCY: 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.
P.O.B.A. CONSULTANCY
Largest movements
- Cash -€18,454
down €18,454 (-13.7%), from €134,343 to €115,889
mainly Investment in fixed assets (net) (-€25,736) and Accrued charges and deferred income (-€22,125)
- Accrued charges and deferred income -€22,125
down €22,125 (-92.9%), from €23,810 to €1,684
- Other debts +€13,283
up €13,283 (+95.2%), from €13,946 to €27,229
- Gross operating margin -€33,421
down €33,421 (-56.0%), from €59,678 to €26,257
- Financial charges -€20,478
down €20,478 (-84.7%), from €24,179 to €3,701
- Taxes +€1,012
up €1,012 (+33.0%), from €3,067 to €4,079
- Depreciation +€922
up €922 (+3.3%), from €28,260 to €29,182
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 | €1,209,850 | €1,196,935 | -€12,915 | -1.1% |
| Fixed assets | 21/28 | €872,264 | €868,817 | -€3,447 | -0.4% |
| Tangible fixed assets | 22/27 | €588,672 | €585,225 | -€3,447 | -0.6% |
| Land and buildings | 22 | €585,869 | €565,602 | -€20,267 | -3.5% |
| Furniture and vehicles | 24 | €2,802 | €11,969 | +€9,166 | +327% |
| Other tangible fixed assets | 26 | - | €7,655 | +€7,655 | |
| Financial fixed assets | 28 | €283,592 | €283,592 | = | 0.0% |
| Current assets | 29/58 | €337,586 | €328,118 | -€9,468 | -2.8% |
| Amounts receivable after more than one year | 29 | €195,543 | €204,450 | +€8,907 | +4.6% |
| Other amounts receivable | 291 | €195,543 | €204,450 | +€8,907 | +4.6% |
| Amounts receivable within one year | 40/41 | €2,980 | €1,136 | -€1,843 | -61.9% |
| Trade receivables | 40 | €1,331 | - | -€1,331 | |
| Other amounts receivable | 41 | €1,649 | €1,136 | -€512 | -31.1% |
| Cash at bank and in hand | 54/58 | €134,343 | €115,889 | -€18,454 | -13.7% |
| Deferred charges and accrued income | 490/1 | €4,720 | €6,643 | +€1,923 | +40.7% |
| Total equity and liabilities | 10/49 | €1,209,850 | €1,196,935 | -€12,915 | -1.1% |
| Equity | 10/15 | €282,859 | €277,238 | -€5,621 | -2.0% |
| Contributions | 10/11 | €13,642 | €13,642 | = | 0.0% |
| Contributions outside capital | 11 | €13,642 | - | -€13,642 | |
| Other | 1109/19 | €13,642 | - | -€13,642 | |
| Reserves | 13 | €243,013 | €243,013 | = | 0.0% |
| Distributable reserves | 133 | €243,013 | €243,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,203 | €20,582 | -€5,621 | -21.5% |
| Amounts payable | 17/49 | €926,991 | €919,697 | -€7,294 | -0.8% |
| Amounts payable after more than one year | 17 | €880,521 | €889,521 | +€9,000 | +1.0% |
| Financial debts | 170/4 | €880,521 | €889,521 | +€9,000 | +1.0% |
| Amounts payable within one year | 42/48 | €22,661 | €28,492 | +€5,831 | +25.7% |
| Trade debts | 44 | €5,219 | €799 | -€4,420 | -84.7% |
| Suppliers | 440/4 | €5,219 | €799 | -€4,420 | -84.7% |
| Taxes, remuneration and social security | 45 | €3,496 | €464 | -€3,032 | -86.7% |
| Taxes | 450/3 | €3,496 | €464 | -€3,032 | -86.7% |
| Other amounts payable | 47/48 | €13,946 | €27,229 | +€13,283 | +95.2% |
| Accrued charges and deferred income | 492/3 | €23,810 | €1,684 | -€22,125 | -92.9% |
| Non-recurring operating income | 76A | €9,762 | - | -€9,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,260 | €29,182 | +€922 | +3.3% |
| Other operating charges | 640/8 | €6,677 | €6,218 | -€459 | -6.9% |
| Gross operating margin | 9900 | €59,678 | €26,257 | -€33,421 | -56.0% |
| Operating profit (loss) | 9901 | €24,741 | -€9,144 | -€33,884 | |
| Financial income | 75/76B | €10,897 | €11,303 | +€405 | +3.7% |
| Recurring financial income | 75 | €10,897 | €11,303 | +€405 | +3.7% |
| Financial charges | 65/66B | €24,179 | €3,701 | -€20,478 | -84.7% |
| Recurring financial charges | 65 | €24,179 | €3,701 | -€20,478 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €11,459 | -€1,542 | -€13,000 | |
| Income taxes | 67/77 | €3,067 | €4,079 | +€1,012 | +33.0% |
| Profit (loss) for the period | 9904 | €8,392 | -€5,621 | -€14,013 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,392 | -€5,621 | -€14,013 |
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 24 October 2026 via checked.be.