POC CONSTRUCT: what changed
Two fiscal 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.
POC CONSTRUCT
Largest movements
- Stocks and contracts +€383,385
up €383,385 (+22.5%), from €1.7m to €2.1m
- Receivables within one year +€225,402
up €225,402 (+382.4%), from €58,941 to €284,343
of which Trade receivables: +€282,531
- Debts after one year +€713,238
up €713,238 (+46.5%), from €1.5m to €2.2m
- Trade debts -€153,059
down €153,059 (-62.0%), from €246,927 to €93,869
- Tax, wage and social debts +€31,108
up €31,108 (+26319.9%), from €118 to €31,226
- Gross operating margin -€29,359
down €29,359 (-64.5%), from €45,520 to €16,161
- Financial charges -€28,662
down €28,662 (-59.3%), from €48,367 to €19,705
- Financial income -€918
down €918 (-20.3%), from €4,518 to €3,601
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.
Cash bridge derived
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 | €1,863,325 | €2,456,934 | +€593,609 | +31.9% |
| Fixed assets | 21/28 | €78,018 | €63,391 | -€14,627 | -18.7% |
| Financial fixed assets | 28 | €78,018 | €63,391 | -€14,627 | -18.7% |
| Current assets | 29/58 | €1,785,307 | €2,393,543 | +€608,236 | +34.1% |
| Stocks and contracts in progress | 3 | €1,700,367 | €2,083,752 | +€383,385 | +22.5% |
| Contracts in progress | 37 | €1,700,367 | €2,083,752 | +€383,385 | +22.5% |
| Amounts receivable within one year | 40/41 | €58,941 | €284,343 | +€225,402 | +382.4% |
| Trade receivables | 40 | €0 | €282,531 | +€282,531 | |
| Other amounts receivable | 41 | €58,941 | €1,813 | -€57,129 | -96.9% |
| Cash at bank and in hand | 54/58 | €5,350 | €7,479 | +€2,129 | +39.8% |
| Deferred charges and accrued income | 490/1 | €20,649 | €17,969 | -€2,680 | -13.0% |
| Total equity and liabilities | 10/49 | €1,863,325 | €2,456,934 | +€593,609 | +31.9% |
| Equity | 10/15 | €78,037 | €76,938 | -€1,099 | -1.4% |
| Contributions | 10/11 | €63,213 | €63,213 | = | 0.0% |
| Capital | 10 | €63,213 | €63,213 | = | 0.0% |
| Issued capital | 100 | €63,213 | €63,213 | = | 0.0% |
| Reserves | 13 | €14,824 | €13,725 | -€1,099 | -7.4% |
| Non-distributable reserves | 130/1 | €6,321 | €6,321 | = | 0.0% |
| Legal reserve | 130 | €6,321 | €6,321 | = | 0.0% |
| Distributable reserves | 133 | €8,503 | €7,404 | -€1,099 | -12.9% |
| Amounts payable | 17/49 | €1,785,288 | €2,379,996 | +€594,708 | +33.3% |
| Amounts payable after more than one year | 17 | €1,533,674 | €2,246,912 | +€713,238 | +46.5% |
| Financial debts | 170/4 | €1,533,674 | €2,246,912 | +€713,238 | +46.5% |
| Amounts payable within one year | 42/48 | €251,614 | €129,379 | -€122,235 | -48.6% |
| Trade debts | 44 | €246,927 | €93,869 | -€153,059 | -62.0% |
| Suppliers | 440/4 | €246,927 | €93,869 | -€153,059 | -62.0% |
| Taxes, remuneration and social security | 45 | €118 | €31,226 | +€31,108 | +26319.9% |
| Taxes | 450/3 | €118 | €31,226 | +€31,108 | +26319.9% |
| Other amounts payable | 47/48 | €4,568 | €4,284 | -€284 | -6.2% |
| Accrued charges and deferred income | 492/3 | - | €3,706 | +€3,706 | |
| Other operating charges | 640/8 | €1,237 | €1,155 | -€82 | -6.6% |
| Gross operating margin | 9900 | €45,520 | €16,161 | -€29,359 | -64.5% |
| Operating profit (loss) | 9901 | €44,282 | €15,005 | -€29,277 | -66.1% |
| Financial income | 75/76B | €4,518 | €3,601 | -€918 | -20.3% |
| Recurring financial income | 75 | €4,518 | €3,601 | -€918 | -20.3% |
| Financial charges | 65/66B | €48,367 | €19,705 | -€28,662 | -59.3% |
| Recurring financial charges | 65 | €48,367 | €19,705 | -€28,662 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €434 | -€1,099 | -€1,533 | |
| Income taxes | 67/77 | €118 | €0 | -€118 | -100.0% |
| Profit (loss) for the period | 9904 | €316 | -€1,099 | -€1,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €316 | -€1,099 | -€1,415 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.