POCHET - DE WALEFFE: what changed
What changed
POCHET - DE WALEFFE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€27,066
2024 · €21,773+€5,293
Equity
€206,296
2024 · €179,230+€27,066
Cash
€205,066
2024 · €163,025+€42,041
Balance sheet total
€516,803
2024 · €489,311+€27,492
Largest movements
Assets
- Tangible fixed assets -€43,470
down €43,470 (-33.1%), from €131,280 to €87,810
- Cash +€42,041
up €42,041 (+25.8%), from €163,025 to €205,066
mainly Depreciation (+€51,388) and Net result for the year (+€27,066)
- Stocks and contracts +€30,133
up €30,133 (+23.6%), from €127,760 to €157,893
Equity and liabilities
- Reserves +€27,066
up €27,066 (+23.0%), from €117,730 to €144,796
of which Distributable reserves: +€27,066
- Debts after one year -€9,037
down €9,037 (-100%), from €9,037 to €0
- Tax, wage and social debts +€7,880
up €7,880 (+42.8%), from €18,392 to €26,272
of which Taxes: +€7,486
Income statement
- Gross operating margin +€16,139
up €16,139 (+9.6%), from €168,313 to €184,451
- Staff costs +€5,475
up €5,475 (+8.1%), from €67,656 to €73,132
- Taxes +€3,456
up €3,456 (+31.3%), from €11,055 to €14,511
- Depreciation +€2,310
up €2,310 (+4.7%), from €49,078 to €51,388
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,773
Gross operating margin
+€16,139
Staff costs
-€5,475
Depreciation
-€2,310
Other operating charges
+€1,154
Financial income
+€318
Financial charges
-€1,075
Taxes
-€3,456
Result 2025
€27,066
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€61,481
Investment
-€7,918
Financing
-€11,522
Cash 2024
€163,025
From operations (derived)
+€61,481
Net result for the year
+€27,066
Depreciation
+€51,388
Stocks and contracts
-€30,133
Receivables within one year
+€46
Deferred charges and accrued income
+€1,166
Trade debts
+€3,935
Tax, wage and social debts
+€7,880
Other debts
+€494
Accrued charges and deferred income
-€362
Investment (derived)
-€7,918
Investment in fixed assets (net)
-€7,918
Financing
-€11,522
Debts after one year
-€9,037
Current portion of long-term debt
-€2,484
Cash 2025
€205,066
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €489,311 | €516,803 | +€27,492 | +5.6% |
| Fixed assets | 21/28 | €131,280 | €87,810 | -€43,470 | -33.1% |
| Tangible fixed assets | 22/27 | €131,280 | €87,810 | -€43,470 | -33.1% |
| Land and buildings | 22 | €40,237 | €20,445 | -€19,792 | -49.2% |
| Plant, machinery and equipment | 23 | €38,348 | €31,448 | -€6,900 | -18.0% |
| Furniture and vehicles | 24 | €51,624 | €35,917 | -€15,707 | -30.4% |
| Other tangible fixed assets | 26 | €1,071 | €0 | -€1,071 | -100% |
| Current assets | 29/58 | €358,031 | €428,993 | +€70,962 | +19.8% |
| Stocks and contracts in progress | 3 | €127,760 | €157,893 | +€30,133 | +23.6% |
| Stocks | 30/36 | €127,760 | €157,893 | +€30,133 | +23.6% |
| Amounts receivable within one year | 40/41 | €62,036 | €61,990 | -€46 | -0.1% |
| Trade receivables | 40 | €57,786 | €61,990 | +€4,204 | +7.3% |
| Other amounts receivable | 41 | €4,250 | €0 | -€4,250 | -100% |
| Cash at bank and in hand | 54/58 | €163,025 | €205,066 | +€42,041 | +25.8% |
| Deferred charges and accrued income | 490/1 | €5,209 | €4,044 | -€1,166 | -22.4% |
| Total equity and liabilities | 10/49 | €489,311 | €516,803 | +€27,492 | +5.6% |
| Equity | 10/15 | €179,230 | €206,296 | +€27,066 | +15.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €117,730 | €144,796 | +€27,066 | +23.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €111,580 | €138,646 | +€27,066 | +24.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €310,081 | €310,507 | +€426 | +0.1% |
| Amounts payable after more than one year | 17 | €9,037 | €0 | -€9,037 | -100% |
| Financial debts | 170/4 | €9,037 | €0 | -€9,037 | -100% |
| Amounts payable within one year | 42/48 | €300,682 | €310,507 | +€9,825 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €12,502 | €10,018 | -€2,484 | -19.9% |
| Trade debts | 44 | €55,578 | €59,514 | +€3,935 | +7.1% |
| Suppliers | 440/4 | €55,578 | €59,514 | +€3,935 | +7.1% |
| Taxes, remuneration and social security | 45 | €18,392 | €26,272 | +€7,880 | +42.8% |
| Taxes | 450/3 | €8,754 | €16,240 | +€7,486 | +85.5% |
| Remuneration and social security | 454/9 | €9,638 | €10,032 | +€394 | +4.1% |
| Other amounts payable | 47/48 | €214,209 | €214,703 | +€494 | +0.2% |
| Accrued charges and deferred income | 492/3 | €362 | €0 | -€362 | -100% |
| Non-recurring operating income | 76A | €4,980 | €0 | -€4,980 | -100% |
| Remuneration, social security and pensions | 62 | €67,656 | €73,132 | +€5,475 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,078 | €51,388 | +€2,310 | +4.7% |
| Other operating charges | 640/8 | €7,294 | €6,141 | -€1,154 | -15.8% |
| Gross operating margin | 9900 | €168,313 | €184,451 | +€16,139 | +9.6% |
| Operating profit (loss) | 9901 | €44,284 | €53,791 | +€9,507 | +21.5% |
| Financial income | 75/76B | €724 | €1,043 | +€318 | +43.9% |
| Recurring financial income | 75 | €724 | €1,043 | +€318 | +43.9% |
| Financial charges | 65/66B | €12,181 | €13,256 | +€1,075 | +8.8% |
| Recurring financial charges | 65 | €12,181 | €13,256 | +€1,075 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €32,827 | €41,577 | +€8,750 | +26.7% |
| Income taxes | 67/77 | €11,055 | €14,511 | +€3,456 | +31.3% |
| Profit (loss) for the period | 9904 | €21,773 | €27,066 | +€5,293 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,773 | €27,066 | +€5,293 | +24.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.