Pocket Management: 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 Management
Largest movements
- Receivables within one year +€29,667
up €29,667 (+137%), from €21,679 to €51,346
of which Trade receivables: +€29,681
- Cash +€20,643
up €20,643 (+21.0%), from €98,484 to €119,127
mainly Other debts (+€117,729) and Net result for the year (+€46,941)
- Tangible fixed assets -€4,592
down €4,592 (-3.3%), from €139,853 to €135,261
of which Land and buildings: -€3,897
- Other debts +€117,729
up €117,729 (+159%), from €73,973 to €191,702
- Profit (loss) carried forward -€78,059
down €78,059 (-49.7%), from €157,125 to €79,066
- Tax, wage and social debts +€6,296
up €6,296 (+188%), from €3,355 to €9,651
- Gross operating margin +€20,549
up €20,549 (+43.6%), from €47,113 to €67,662
- Taxes +€4,307
up €4,307 (+48.4%), from €8,907 to €13,214
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 | €260,948 | €306,597 | +€45,649 | +17.5% |
| Fixed assets | 21/28 | €139,933 | €135,342 | -€4,592 | -3.3% |
| Tangible fixed assets | 22/27 | €139,853 | €135,261 | -€4,592 | -3.3% |
| Land and buildings | 22 | €138,839 | €134,942 | -€3,897 | -2.8% |
| Furniture and vehicles | 24 | €1,014 | €320 | -€694 | -68.5% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €121,015 | €171,256 | +€50,241 | +41.5% |
| Amounts receivable within one year | 40/41 | €21,679 | €51,346 | +€29,667 | +137% |
| Trade receivables | 40 | €20,679 | €50,360 | +€29,681 | +144% |
| Other amounts receivable | 41 | €1,000 | €986 | -€14 | -1.4% |
| Cash at bank and in hand | 54/58 | €98,484 | €119,127 | +€20,643 | +21.0% |
| Deferred charges and accrued income | 490/1 | €851 | €783 | -€69 | -8.1% |
| Total equity and liabilities | 10/49 | €260,948 | €306,597 | +€45,649 | +17.5% |
| Equity | 10/15 | €177,585 | €99,526 | -€78,059 | -44.0% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €157,125 | €79,066 | -€78,059 | -49.7% |
| Amounts payable | 17/49 | €83,363 | €207,071 | +€123,708 | +148% |
| Amounts payable within one year | 42/48 | €83,363 | €207,071 | +€123,708 | +148% |
| Trade debts | 44 | €6,035 | €5,718 | -€317 | -5.3% |
| Suppliers | 440/4 | €6,035 | €5,718 | -€317 | -5.3% |
| Taxes, remuneration and social security | 45 | €3,355 | €9,651 | +€6,296 | +188% |
| Taxes | 450/3 | €3,355 | €9,651 | +€6,296 | +188% |
| Other amounts payable | 47/48 | €73,973 | €191,702 | +€117,729 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,592 | €4,592 | = | 0.0% |
| Other operating charges | 640/8 | €2,206 | €2,445 | +€239 | +10.8% |
| Gross operating margin | 9900 | €47,113 | €67,662 | +€20,549 | +43.6% |
| Operating profit (loss) | 9901 | €40,316 | €60,626 | +€20,310 | +50.4% |
| Financial charges | 65/66B | €697 | €470 | -€227 | -32.5% |
| Recurring financial charges | 65 | €697 | €470 | -€227 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €39,618 | €60,155 | +€20,537 | +51.8% |
| Income taxes | 67/77 | €8,907 | €13,214 | +€4,307 | +48.4% |
| Profit (loss) for the period | 9904 | €30,711 | €46,941 | +€16,230 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,711 | €46,941 | +€16,230 | +52.8% |
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.