Pocket Aces Consult: 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.
Pocket Aces Consult
Largest movements
- Financial fixed assets -€350,000
no longer reported in 2025 (was €350,000)
- Tangible fixed assets +€17,468
up €17,468 (+61.1%), from €28,599 to €46,067
of which Other tangible fixed assets: +€18,375
- Receivables within one year -€6,711
down €6,711 (-25.0%), from €26,843 to €20,131
- Debts after one year -€342,698
down €342,698 (-96.5%), from €355,243 to €12,545
- Reserves +€24,753
up €24,753 (+113%), from €21,836 to €46,589
- Other debts +€16,776
up €16,776 (+875%), from €1,917 to €18,693
- Tax, wage and social debts -€16,743
down €16,743 (-53.6%), from €31,241 to €14,498
- Trade debts -€15,542
down €15,542 (-84.5%), from €18,384 to €2,842
- Financial income +€50,002
new in 2025: €50,002
of which Non-recurring financial income: +€50,000
- Gross operating margin -€29,025
down €29,025 (-69.7%), from €41,625 to €12,600
- Taxes -€8,196
down €8,196 (-72.2%), from €11,352 to €3,155
- Depreciation +€1,008
up €1,008 (+20.3%), from €4,965 to €5,974
- Other operating charges +€535
up €535 (+30.8%), from €1,736 to €2,271
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 | €447,151 | €109,982 | -€337,170 | -75.4% |
| Fixed assets | 21/28 | €378,599 | €46,067 | -€332,532 | -87.8% |
| Tangible fixed assets | 22/27 | €28,599 | €46,067 | +€17,468 | +61.1% |
| Furniture and vehicles | 24 | €2,343 | €1,436 | -€907 | -38.7% |
| Other tangible fixed assets | 26 | €26,256 | €44,631 | +€18,375 | +70.0% |
| Financial fixed assets | 28 | €350,000 | - | -€350,000 | |
| Current assets | 29/58 | €68,552 | €63,915 | -€4,637 | -6.8% |
| Amounts receivable within one year | 40/41 | €26,843 | €20,131 | -€6,711 | -25.0% |
| Trade receivables | 40 | €26,843 | €20,131 | -€6,711 | -25.0% |
| Cash at bank and in hand | 54/58 | €39,420 | €41,361 | +€1,941 | +4.9% |
| Deferred charges and accrued income | 490/1 | €2,289 | €2,422 | +€133 | +5.8% |
| Total equity and liabilities | 10/49 | €447,151 | €109,982 | -€337,170 | -75.4% |
| Equity | 10/15 | €24,836 | €49,589 | +€24,753 | +99.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,836 | €46,589 | +€24,753 | +113% |
| Distributable reserves | 133 | €21,836 | €46,589 | +€24,753 | +113% |
| Amounts payable | 17/49 | €422,315 | €60,392 | -€361,922 | -85.7% |
| Amounts payable after more than one year | 17 | €355,243 | €12,545 | -€342,698 | -96.5% |
| Financial debts | 170/4 | €355,243 | €12,545 | -€342,698 | -96.5% |
| Amounts payable within one year | 42/48 | €67,059 | €47,830 | -€19,229 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €15,517 | €11,798 | -€3,719 | -24.0% |
| Trade debts | 44 | €18,384 | €2,842 | -€15,542 | -84.5% |
| Suppliers | 440/4 | €18,384 | €2,842 | -€15,542 | -84.5% |
| Taxes, remuneration and social security | 45 | €31,241 | €14,498 | -€16,743 | -53.6% |
| Taxes | 450/3 | €31,241 | €14,498 | -€16,743 | -53.6% |
| Other amounts payable | 47/48 | €1,917 | €18,693 | +€16,776 | +875% |
| Accrued charges and deferred income | 492/3 | €13 | €17 | +€4 | +32.8% |
| Non-recurring operating income | 76A | €294 | €252 | -€41 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,965 | €5,974 | +€1,008 | +20.3% |
| Other operating charges | 640/8 | €1,736 | €2,271 | +€535 | +30.8% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €41,625 | €12,600 | -€29,025 | -69.7% |
| Operating profit (loss) | 9901 | €34,923 | €1,355 | -€33,568 | -96.1% |
| Financial income | 75/76B | - | €50,002 | +€50,002 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Non-recurring financial income | 76B | - | €50,000 | +€50,000 | |
| Financial charges | 65/66B | €902 | €779 | -€123 | -13.6% |
| Recurring financial charges | 65 | €902 | €779 | -€123 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €34,021 | €50,578 | +€16,557 | +48.7% |
| Income taxes | 67/77 | €11,352 | €3,155 | -€8,196 | -72.2% |
| Profit (loss) for the period | 9904 | €22,669 | €47,422 | +€24,753 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €22,669 | €47,422 | +€24,753 | +109% |
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 26 October 2026 via checked.be.