POCKET: what changed
Two fiscal 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.
Largest movements
- Receivables within one year +€5,520
up €5,520 (+33.8%), from €16,345 to €21,865
of which Trade receivables: +€4,183
- Stocks and contracts +€1,713
new in 2025: €1,713
- Tangible fixed assets -€1,488
no longer reported in 2025 (was €1,488)
of which Other tangible fixed assets: -€1,253
- Cash +€1,239
up €1,239 (+10.7%), from €11,537 to €12,776
mainly Net result for the year (+€2,497) and Tax, wage and social debts (+€2,107)
- Deferred charges and accrued income -€800
down €800 (-7.8%), from €10,234 to €9,434
- Profit (loss) carried forward +€2,497
up €2,497 (+14.8%), from €16,820 to €19,317
- Tax, wage and social debts +€2,107
up €2,107 (+43.4%), from €4,856 to €6,964
- Other debts +€1,571
up €1,571 (+318.4%), from €493 to €2,064
- Trade debts +€567
up €567 (+49.1%), from €1,156 to €1,723
- Accrued charges and deferred income -€558
down €558 (-58.3%), from €958 to €400
- Gross operating margin -€11,276
down €11,276 (-71.3%), from €15,815 to €4,539
- Taxes -€2,338
down €2,338 (-53.3%), from €4,383 to €2,045
- Financial charges -€688
down €688 (-72.9%), from €943 to €255
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 | €44,004 | €50,188 | +€6,184 | +14.1% |
| Fixed assets | 21/28 | €5,888 | €4,400 | -€1,488 | -25.3% |
| Tangible fixed assets | 22/27 | €1,488 | - | -€1,488 | |
| Plant, machinery and equipment | 23 | €235 | - | -€235 | |
| Other tangible fixed assets | 26 | €1,253 | - | -€1,253 | |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €38,116 | €45,788 | +€7,672 | +20.1% |
| Stocks and contracts in progress | 3 | - | €1,713 | +€1,713 | |
| Stocks | 30/36 | - | €1,713 | +€1,713 | |
| Amounts receivable within one year | 40/41 | €16,345 | €21,865 | +€5,520 | +33.8% |
| Trade receivables | 40 | €15,705 | €19,888 | +€4,183 | +26.6% |
| Other amounts receivable | 41 | €640 | €1,977 | +€1,337 | +208.9% |
| Cash at bank and in hand | 54/58 | €11,537 | €12,776 | +€1,239 | +10.7% |
| Deferred charges and accrued income | 490/1 | €10,234 | €9,434 | -€800 | -7.8% |
| Total equity and liabilities | 10/49 | €44,004 | €50,188 | +€6,184 | +14.1% |
| Equity | 10/15 | €36,540 | €39,037 | +€2,497 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,120 | €1,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,120 | €1,120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,120 | €1,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,820 | €19,317 | +€2,497 | +14.8% |
| Amounts payable | 17/49 | €7,463 | €11,151 | +€3,687 | +49.4% |
| Amounts payable within one year | 42/48 | €6,505 | €10,751 | +€4,245 | +65.3% |
| Trade debts | 44 | €1,156 | €1,723 | +€567 | +49.1% |
| Suppliers | 440/4 | €1,156 | €1,723 | +€567 | +49.1% |
| Taxes, remuneration and social security | 45 | €4,856 | €6,964 | +€2,107 | +43.4% |
| Taxes | 450/3 | €4,856 | €6,964 | +€2,107 | +43.4% |
| Other amounts payable | 47/48 | €493 | €2,064 | +€1,571 | +318.4% |
| Accrued charges and deferred income | 492/3 | €958 | €400 | -€558 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,627 | €1,488 | -€139 | -8.5% |
| Other operating charges | 640/8 | €65 | - | -€65 | |
| Gross operating margin | 9900 | €15,815 | €4,539 | -€11,276 | -71.3% |
| Operating profit (loss) | 9901 | €14,124 | €3,051 | -€11,073 | -78.4% |
| Financial income | 75/76B | €1,600 | €1,746 | +€146 | +9.1% |
| Recurring financial income | 75 | €1,600 | €1,746 | +€146 | +9.1% |
| Financial charges | 65/66B | €943 | €255 | -€688 | -72.9% |
| Recurring financial charges | 65 | €943 | €255 | -€688 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €14,781 | €4,542 | -€10,239 | -69.3% |
| Income taxes | 67/77 | €4,383 | €2,045 | -€2,338 | -53.3% |
| Profit (loss) for the period | 9904 | €10,398 | €2,497 | -€7,901 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,398 | €2,497 | -€7,901 | -76.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.