POc-Engineering: 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-Engineering
Largest movements
- Current investments +€40,102
up €40,102 (+10.4%), from €385,304 to €425,406
- Cash -€25,444
down €25,444 (-36.8%), from €69,076 to €43,632
mainly Contributions, distributions and other (-€260,473) and Current investments (-€40,102)
- Tangible fixed assets -€16,725
down €16,725 (-33.3%), from €50,244 to €33,519
of which Furniture and vehicles: -€16,444
- Receivables within one year +€7,262
up €7,262 (+1,647%), from €441 to €7,703
of which Other amounts receivable: +€7,703
- Other debts +€137,266
up €137,266 (+92,267%), from €149 to €137,415
- Reserves -€123,058
down €123,058 (-25.7%), from €479,223 to €356,165
- Tax, wage and social debts -€8,336
down €8,336 (-32.7%), from €25,517 to €17,181
of which Taxes: -€8,268
- Gross operating margin +€13,370
up €13,370 (+7.3%), from €183,545 to €196,915
- Financial charges +€12,213
up €12,213, from -€12,068 to €144
- Financial income +€5,181
up €5,181 (+143%), from €3,628 to €8,809
- Taxes -€4,184
down €4,184 (-7.8%), from €53,589 to €49,405
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 | €506,981 | €512,261 | +€5,280 | +1.0% |
| Fixed assets | 21/28 | €50,244 | €33,519 | -€16,725 | -33.3% |
| Tangible fixed assets | 22/27 | €50,244 | €33,519 | -€16,725 | -33.3% |
| Furniture and vehicles | 24 | €49,599 | €33,155 | -€16,444 | -33.2% |
| Other tangible fixed assets | 26 | €645 | €364 | -€280 | -43.5% |
| Current assets | 29/58 | €456,737 | €478,742 | +€22,005 | +4.8% |
| Amounts receivable within one year | 40/41 | €441 | €7,703 | +€7,262 | +1,647% |
| Trade receivables | 40 | €441 | €0 | -€441 | -100% |
| Other amounts receivable | 41 | - | €7,703 | +€7,703 | |
| Current investments | 50/53 | €385,304 | €425,406 | +€40,102 | +10.4% |
| Cash at bank and in hand | 54/58 | €69,076 | €43,632 | -€25,444 | -36.8% |
| Deferred charges and accrued income | 490/1 | €1,916 | €2,000 | +€85 | +4.4% |
| Total equity and liabilities | 10/49 | €506,981 | €512,261 | +€5,280 | +1.0% |
| Equity | 10/15 | €480,723 | €357,665 | -€123,058 | -25.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €479,223 | €356,165 | -€123,058 | -25.7% |
| Distributable reserves | 133 | €479,223 | €356,165 | -€123,058 | -25.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,258 | €154,596 | +€128,338 | +489% |
| Amounts payable within one year | 42/48 | €26,258 | €154,596 | +€128,338 | +489% |
| Trade debts | 44 | €592 | €0 | -€592 | -100% |
| Suppliers | 440/4 | €592 | €0 | -€592 | -100% |
| Taxes, remuneration and social security | 45 | €25,517 | €17,181 | -€8,336 | -32.7% |
| Taxes | 450/3 | €22,949 | €14,681 | -€8,268 | -36.0% |
| Remuneration and social security | 454/9 | €2,568 | €2,500 | -€68 | -2.7% |
| Other amounts payable | 47/48 | €149 | €137,415 | +€137,266 | +92,267% |
| Remuneration, social security and pensions | 62 | - | €342 | +€342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,725 | €16,725 | = | 0.0% |
| Other operating charges | 640/8 | €1,795 | €1,693 | -€102 | -5.7% |
| Gross operating margin | 9900 | €183,545 | €196,915 | +€13,370 | +7.3% |
| Operating profit (loss) | 9901 | €165,025 | €178,155 | +€13,130 | +8.0% |
| Financial income | 75/76B | €3,628 | €8,809 | +€5,181 | +143% |
| Recurring financial income | 75 | €3,628 | €8,809 | +€5,181 | +143% |
| Financial charges | 65/66B | -€12,068 | €144 | +€12,213 | |
| Recurring financial charges | 65 | -€12,068 | €144 | +€12,213 | |
| Profit (loss) for the period before taxes | 9903 | €180,721 | €186,820 | +€6,099 | +3.4% |
| Income taxes | 67/77 | €53,589 | €49,405 | -€4,184 | -7.8% |
| Profit (loss) for the period | 9904 | €127,132 | €137,415 | +€10,283 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €127,132 | €137,415 | +€10,283 | +8.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.