POCAY: 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.
POCAY
Largest movements
- Receivables within one year -€59,319
down €59,319 (-10.7%), from €552,998 to €493,679
of which Other amounts receivable: -€86,319
- Cash +€52,833
up €52,833 (+53.0%), from €99,702 to €152,535
mainly Net result for the year (+€103,317) and Receivables within one year (+€59,319)
- Provisions -€113,011
down €113,011 (-67.5%), from €167,509 to €54,498
- Reserves +€103,317
up €103,317 (+15.9%), from €649,633 to €752,950
of which Distributable reserves: +€103,317
- Tax, wage and social debts +€50,655
new in 2025: €50,655
- Other debts -€26,000
down €26,000 (-92.5%), from €28,104 to €2,104
- Trade debts -€21,447
down €21,447 (-47.4%), from €45,269 to €23,821
- Provisions -€113,011
new in 2025: -€113,011
- Financial income +€58,974
new in 2025: €58,974
of which Financial income: +€58,974
- Taxes +€50,655
new in 2025: €50,655
- Gross operating margin -€9,833
down €9,833 (-243.5%), from -€4,039 to -€13,872
- Other operating charges +€2,177
up €2,177 (+113.4%), from €1,920 to €4,097
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 | €1,086,514 | €1,080,028 | -€6,486 | -0.6% |
| Fixed assets | 21/28 | €433,814 | €433,814 | = | 0.0% |
| Financial fixed assets | 28 | €433,814 | €433,814 | = | 0.0% |
| Current assets | 29/58 | €652,700 | €646,214 | -€6,486 | -1.0% |
| Amounts receivable within one year | 40/41 | €552,998 | €493,679 | -€59,319 | -10.7% |
| Trade receivables | 40 | €50,000 | €77,000 | +€27,000 | +54.0% |
| Other amounts receivable | 41 | €502,998 | €416,679 | -€86,319 | -17.2% |
| Cash at bank and in hand | 54/58 | €99,702 | €152,535 | +€52,833 | +53.0% |
| Total equity and liabilities | 10/49 | €1,086,514 | €1,080,028 | -€6,486 | -0.6% |
| Equity | 10/15 | €845,633 | €948,950 | +€103,317 | +12.2% |
| Contributions | 10/11 | €196,000 | €196,000 | = | 0.0% |
| Capital | 10 | €196,000 | €196,000 | = | 0.0% |
| Issued capital | 100 | €196,000 | €196,000 | = | 0.0% |
| Reserves | 13 | €649,633 | €752,950 | +€103,317 | +15.9% |
| Non-distributable reserves | 130/1 | €19,600 | €19,600 | = | 0.0% |
| Legal reserve | 130 | €19,600 | €19,600 | = | 0.0% |
| Distributable reserves | 133 | €630,033 | €733,350 | +€103,317 | +16.4% |
| Provisions and deferred taxes | 16 | €167,509 | €54,498 | -€113,011 | -67.5% |
| Provisions for liabilities and charges | 160/5 | €167,509 | €54,498 | -€113,011 | -67.5% |
| Other liabilities and charges | 164/5 | €167,509 | €54,498 | -€113,011 | -67.5% |
| Amounts payable | 17/49 | €73,372 | €76,579 | +€3,207 | +4.4% |
| Amounts payable within one year | 42/48 | €73,372 | €76,579 | +€3,207 | +4.4% |
| Trade debts | 44 | €45,269 | €23,821 | -€21,447 | -47.4% |
| Suppliers | 440/4 | €45,269 | €23,821 | -€21,447 | -47.4% |
| Taxes, remuneration and social security | 45 | - | €50,655 | +€50,655 | |
| Taxes | 450/3 | - | €50,655 | +€50,655 | |
| Other amounts payable | 47/48 | €28,104 | €2,104 | -€26,000 | -92.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€113,011 | -€113,011 | |
| Other operating charges | 640/8 | €1,920 | €4,097 | +€2,177 | +113.4% |
| Gross operating margin | 9900 | -€4,039 | -€13,872 | -€9,833 | -243.5% |
| Operating profit (loss) | 9901 | -€5,959 | €95,042 | +€101,001 | |
| Financial income | 75/76B | - | €58,974 | +€58,974 | |
| Recurring financial income | 75 | - | €58,974 | +€58,974 | |
| Non-recurring financial income | 76B | - | €58,974 | +€58,974 | |
| Financial charges | 65/66B | €39 | €44 | +€4 | +11.0% |
| Recurring financial charges | 65 | €39 | €44 | +€4 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,998 | €153,972 | +€159,970 | |
| Income taxes | 67/77 | - | €50,655 | +€50,655 | |
| Profit (loss) for the period | 9904 | -€5,998 | €103,317 | +€109,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,998 | €103,317 | +€109,316 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.