POC Consulting: 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.
POC Consulting
Largest movements
- Cash +€58,593
up €58,593 (+548%), from €10,685 to €69,278
mainly Net result for the year (+€44,842) and Other debts (+€21,654)
- Receivables within one year -€10,415
down €10,415 (-96.3%), from €10,814 to €399
of which Trade receivables: -€10,400
- Tangible fixed assets -€733
down €733 (-36.2%), from €2,023 to €1,290
- Other debts +€21,654
up €21,654 (+538%), from €4,024 to €25,678
- Profit (loss) carried forward +€19,842
up €19,842 (+168%), from €11,795 to €31,636
- Tax, wage and social debts +€6,395
up €6,395 (+107%), from €5,966 to €12,361
of which Taxes: +€9,376
- Gross operating margin +€43,011
up €43,011 (+287%), from €14,971 to €57,982
- Taxes +€9,376
up €9,376 (+314%), from €2,986 to €12,361
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 | €23,522 | €70,968 | +€47,445 | +202% |
| Fixed assets | 21/28 | €2,023 | €1,290 | -€733 | -36.2% |
| Tangible fixed assets | 22/27 | €2,023 | €1,290 | -€733 | -36.2% |
| Plant, machinery and equipment | 23 | €2,023 | €1,290 | -€733 | -36.2% |
| Current assets | 29/58 | €21,499 | €69,678 | +€48,178 | +224% |
| Amounts receivable within one year | 40/41 | €10,814 | €399 | -€10,415 | -96.3% |
| Trade receivables | 40 | €10,400 | - | -€10,400 | |
| Other amounts receivable | 41 | €414 | €399 | -€15 | -3.5% |
| Cash at bank and in hand | 54/58 | €10,685 | €69,278 | +€58,593 | +548% |
| Total equity and liabilities | 10/49 | €23,522 | €70,968 | +€47,445 | +202% |
| Equity | 10/15 | €12,795 | €32,636 | +€19,842 | +155% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,795 | €31,636 | +€19,842 | +168% |
| Amounts payable | 17/49 | €10,728 | €38,331 | +€27,604 | +257% |
| Amounts payable within one year | 42/48 | €10,728 | €38,331 | +€27,604 | +257% |
| Trade debts | 44 | €737 | €292 | -€445 | -60.4% |
| Suppliers | 440/4 | €737 | €292 | -€445 | -60.4% |
| Taxes, remuneration and social security | 45 | €5,966 | €12,361 | +€6,395 | +107% |
| Taxes | 450/3 | €2,986 | €12,361 | +€9,376 | +314% |
| Remuneration and social security | 454/9 | €2,981 | - | -€2,981 | |
| Other amounts payable | 47/48 | €4,024 | €25,678 | +€21,654 | +538% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176 | €733 | +€557 | +316% |
| Gross operating margin | 9900 | €14,971 | €57,982 | +€43,011 | +287% |
| Operating profit (loss) | 9901 | €14,795 | €57,249 | +€42,454 | +287% |
| Financial charges | 65/66B | €15 | €46 | +€31 | +207% |
| Recurring financial charges | 65 | €15 | €46 | +€31 | +207% |
| Profit (loss) for the period before taxes | 9903 | €14,780 | €57,203 | +€42,423 | +287% |
| Income taxes | 67/77 | €2,986 | €12,361 | +€9,376 | +314% |
| Profit (loss) for the period | 9904 | €11,795 | €44,842 | +€33,047 | +280% |
| Profit (loss) for the period to be appropriated | 9905 | €11,795 | €44,842 | +€33,047 | +280% |
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 16 October 2026 via checked.be.