POB: 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.
POB
Largest movements
- Cash -€36,647
down €36,647 (-82.8%), from €44,265 to €7,618
mainly Receivables within one year (-€32,995) and Investment in fixed assets (net) (-€14,999)
- Receivables within one year +€32,995
up €32,995 (+91.1%), from €36,204 to €69,198
of which Trade receivables: +€31,344
- Trade debts +€14,319
up €14,319 (+5230.9%), from €274 to €14,592
- Profit (loss) carried forward -€9,430
down €9,430 (-18.4%), from €51,168 to €41,738
- Tax, wage and social debts -€6,191
down €6,191 (-30.0%), from €20,644 to €14,453
- Debts after one year -€3,256
down €3,256 (-8.3%), from €39,156 to €35,900
- Short-term financial debts +€3,184
new in 2024: €3,184
- Gross operating margin -€24,512
down €24,512 (-63.9%), from €38,372 to €13,860
- Taxes -€6,867
down €6,867 (-92.5%), from €7,424 to €557
- Other operating charges +€1,826
up €1,826 (+131.1%), from €1,393 to €3,219
- Staff costs +€1,104
up €1,104 (+41.8%), from €2,640 to €3,744
- Financial charges +€423
up €423 (+40.5%), from €1,044 to €1,466
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,509 | €169,151 | -€1,358 | -0.8% |
| Fixed assets | 21/28 | €89,958 | €90,654 | +€696 | +0.8% |
| Tangible fixed assets | 22/27 | €89,958 | €90,654 | +€696 | +0.8% |
| Land and buildings | 22 | €56,352 | €54,099 | -€2,253 | -4.0% |
| Plant, machinery and equipment | 23 | €17,017 | €27,216 | +€10,198 | +59.9% |
| Furniture and vehicles | 24 | €16,589 | €9,339 | -€7,250 | -43.7% |
| Current assets | 29/58 | €80,551 | €78,497 | -€2,054 | -2.5% |
| Amounts receivable within one year | 40/41 | €36,204 | €69,198 | +€32,995 | +91.1% |
| Trade receivables | 40 | €26,711 | €58,055 | +€31,344 | +117.3% |
| Other amounts receivable | 41 | €9,493 | €11,143 | +€1,650 | +17.4% |
| Cash at bank and in hand | 54/58 | €44,265 | €7,618 | -€36,647 | -82.8% |
| Deferred charges and accrued income | 490/1 | €82 | €1,680 | +€1,598 | +1947.3% |
| Total equity and liabilities | 10/49 | €170,509 | €169,151 | -€1,358 | -0.8% |
| Equity | 10/15 | €110,435 | €101,005 | -€9,430 | -8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,067 | €53,067 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,207 | €51,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,168 | €41,738 | -€9,430 | -18.4% |
| Amounts payable | 17/49 | €60,074 | €68,145 | +€8,072 | +13.4% |
| Amounts payable after more than one year | 17 | €39,156 | €35,900 | -€3,256 | -8.3% |
| Financial debts | 170/4 | €39,156 | €35,900 | -€3,256 | -8.3% |
| Amounts payable within one year | 42/48 | €20,918 | €32,245 | +€11,327 | +54.1% |
| Financial debts | 43 | - | €3,184 | +€3,184 | |
| Credit institutions | 430/8 | - | €3,184 | +€3,184 | |
| Trade debts | 44 | €274 | €14,592 | +€14,319 | +5230.9% |
| Suppliers | 440/4 | €274 | €14,592 | +€14,319 | +5230.9% |
| Taxes, remuneration and social security | 45 | €20,644 | €14,453 | -€6,191 | -30.0% |
| Taxes | 450/3 | €20,644 | €14,453 | -€6,191 | -30.0% |
| Other amounts payable | 47/48 | - | €16 | +€16 | |
| Remuneration, social security and pensions | 62 | €2,640 | €3,744 | +€1,104 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,149 | €14,304 | +€154 | +1.1% |
| Other operating charges | 640/8 | €1,393 | €3,219 | +€1,826 | +131.1% |
| Gross operating margin | 9900 | €38,372 | €13,860 | -€24,512 | -63.9% |
| Operating profit (loss) | 9901 | €20,190 | -€7,406 | -€27,596 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,044 | €1,466 | +€423 | +40.5% |
| Recurring financial charges | 65 | €1,044 | €1,466 | +€423 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €19,146 | -€8,873 | -€28,019 | |
| Income taxes | 67/77 | €7,424 | €557 | -€6,867 | -92.5% |
| Profit (loss) for the period | 9904 | €11,722 | -€9,430 | -€21,152 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,722 | -€9,430 | -€21,152 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.