POCKET ENGINEER: 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.
POCKET ENGINEER
Largest movements
- Receivables within one year +€12,231
up €12,231 (+95.4%), from €12,826 to €25,056
of which Trade receivables: +€12,179
- Cash -€6,904
down €6,904 (-43.9%), from €15,740 to €8,836
mainly Receivables within one year (-€12,231) and Trade debts (-€9,284)
- Deferred charges and accrued income +€1,088
new in 2025: €1,088
- Reserves +€14,180
up €14,180 (+292.5%), from €4,848 to €19,028
- Trade debts -€9,284
down €9,284 (-83.5%), from €11,117 to €1,833
- Tax, wage and social debts +€1,179
up €1,179 (+20.3%), from €5,792 to €6,970
- Gross operating margin +€11,837
up €11,837 (+153.4%), from €7,715 to €19,553
- Taxes +€2,561
up €2,561 (+115.2%), from €2,224 to €4,785
- Other operating charges +€250
up €250 (+211.4%), from €118 to €368
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 | €28,565 | €34,980 | +€6,415 | +22.5% |
| Current assets | 29/58 | €28,565 | €34,980 | +€6,415 | +22.5% |
| Amounts receivable within one year | 40/41 | €12,826 | €25,056 | +€12,231 | +95.4% |
| Trade receivables | 40 | €12,826 | €25,004 | +€12,179 | +95.0% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €15,740 | €8,836 | -€6,904 | -43.9% |
| Deferred charges and accrued income | 490/1 | - | €1,088 | +€1,088 | |
| Total equity and liabilities | 10/49 | €28,565 | €34,980 | +€6,415 | +22.5% |
| Equity | 10/15 | €6,848 | €21,028 | +€14,180 | +207.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,848 | €19,028 | +€14,180 | +292.5% |
| Distributable reserves | 133 | €4,848 | €19,028 | +€14,180 | +292.5% |
| Amounts payable | 17/49 | €21,717 | €13,952 | -€7,764 | -35.8% |
| Amounts payable within one year | 42/48 | €21,717 | €13,952 | -€7,764 | -35.8% |
| Trade debts | 44 | €11,117 | €1,833 | -€9,284 | -83.5% |
| Suppliers | 440/4 | €11,117 | €1,833 | -€9,284 | -83.5% |
| Taxes, remuneration and social security | 45 | €5,792 | €6,970 | +€1,179 | +20.3% |
| Taxes | 450/3 | €5,792 | €6,970 | +€1,179 | +20.3% |
| Other amounts payable | 47/48 | €4,808 | €5,149 | +€341 | +7.1% |
| Other operating charges | 640/8 | €118 | €368 | +€250 | +211.4% |
| Gross operating margin | 9900 | €7,715 | €19,553 | +€11,837 | +153.4% |
| Operating profit (loss) | 9901 | €7,597 | €19,185 | +€11,588 | +152.5% |
| Financial charges | 65/66B | €182 | €221 | +€39 | +21.5% |
| Recurring financial charges | 65 | €182 | €221 | +€39 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €7,415 | €18,964 | +€11,549 | +155.7% |
| Income taxes | 67/77 | €2,224 | €4,785 | +€2,561 | +115.2% |
| Profit (loss) for the period | 9904 | €5,192 | €14,180 | +€8,988 | +173.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,192 | €14,180 | +€8,988 | +173.1% |
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 4 October 2026 via checked.be.