POCHET: 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.
POCHET
Largest movements
- Tangible fixed assets -€20,862
down €20,862 (-53.8%), from €38,775 to €17,913
of which Other tangible fixed assets: -€20,336
- Receivables within one year +€8,015
up €8,015 (+373%), from €2,150 to €10,165
of which Other amounts receivable: +€10,165
- Cash -€2,147
down €2,147 (-54.7%), from €3,924 to €1,777
mainly Debts after one year (-€14,345) and Other debts (-€8,323)
- Deferred charges and accrued income +€2,049
up €2,049 (+244%), from €840 to €2,888
- Debts after one year -€14,345
down €14,345 (-20.0%), from €71,730 to €57,385
- Other debts -€8,323
no longer reported in 2025 (was €8,323)
- Profit (loss) carried forward +€4,801
up €4,801 (+6.3%), from -€76,428 to -€71,627
- Trade debts +€2,406
up €2,406 (+34.1%), from €7,052 to €9,458
- Tax, wage and social debts +€2,204
up €2,204 (+313%), from €705 to €2,910
- Gross operating margin +€21,766
new in 2025: €21,766
- Depreciation +€12,937
new in 2025: €12,937
- Staff costs +€4,083
new in 2025: €4,083
- Financial charges +€2,515
new in 2025: €2,515
- Other operating charges +€1,840
new in 2025: €1,840
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €45,689 | €32,743 | -€12,946 | -28.3% |
| Fixed assets | 21/28 | €38,775 | €17,913 | -€20,862 | -53.8% |
| Tangible fixed assets | 22/27 | €38,775 | €17,913 | -€20,862 | -53.8% |
| Furniture and vehicles | 24 | €3,253 | €2,727 | -€526 | -16.2% |
| Other tangible fixed assets | 26 | €35,523 | €15,186 | -€20,336 | -57.2% |
| Current assets | 29/58 | €6,914 | €14,830 | +€7,916 | +114% |
| Amounts receivable within one year | 40/41 | €2,150 | €10,165 | +€8,015 | +373% |
| Trade receivables | 40 | €2,150 | - | -€2,150 | |
| Other amounts receivable | 41 | €0 | €10,165 | +€10,165 | +6,776,587% |
| Cash at bank and in hand | 54/58 | €3,924 | €1,777 | -€2,147 | -54.7% |
| Deferred charges and accrued income | 490/1 | €840 | €2,888 | +€2,049 | +244% |
| Total equity and liabilities | 10/49 | €45,689 | €32,743 | -€12,946 | -28.3% |
| Equity | 10/15 | -€49,068 | -€44,267 | +€4,801 | +9.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €14,860 | €14,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,860 | €14,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,860 | €13,000 | -€1,860 | -12.5% |
| Own shares acquired | 1312 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€76,428 | -€71,627 | +€4,801 | +6.3% |
| Amounts payable | 17/49 | €94,758 | €77,011 | -€17,747 | -18.7% |
| Amounts payable after more than one year | 17 | €71,730 | €57,385 | -€14,345 | -20.0% |
| Financial debts | 170/4 | €71,730 | €57,385 | -€14,345 | -20.0% |
| Amounts payable within one year | 42/48 | €23,028 | €19,626 | -€3,403 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €6,948 | €7,258 | +€310 | +4.5% |
| Trade debts | 44 | €7,052 | €9,458 | +€2,406 | +34.1% |
| Suppliers | 440/4 | €7,052 | €9,458 | +€2,406 | +34.1% |
| Taxes, remuneration and social security | 45 | €705 | €2,910 | +€2,204 | +313% |
| Taxes | 450/3 | €705 | €2,910 | +€2,204 | +313% |
| Other amounts payable | 47/48 | €8,323 | - | -€8,323 | |
| Remuneration, social security and pensions | 62 | - | €4,083 | +€4,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,937 | +€12,937 | |
| Other operating charges | 640/8 | - | €1,840 | +€1,840 | |
| Gross operating margin | 9900 | - | €21,766 | +€21,766 | |
| Operating profit (loss) | 9901 | - | €2,906 | +€2,906 | |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | - | €2,515 | +€2,515 | |
| Recurring financial charges | 65 | - | €2,515 | +€2,515 | |
| Profit (loss) for the period before taxes | 9903 | - | €590 | +€590 | |
| Income taxes | 67/77 | - | €1,469 | +€1,469 | |
| Profit (loss) for the period | 9904 | - | -€879 | -€879 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€879 | -€879 |
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 14 October 2026 via checked.be.