POCO LOCO Café: what changed
POCO LOCO Café
Largest movements
- Cash +€17,238
up €17,238 (+87.2%), from €19,780 to €37,018
mainly Trade debts (+€9,228) and Other debts (+€8,667)
- Stocks and contracts +€6,822
up €6,822 (+30.2%), from €22,611 to €29,433
- Tangible fixed assets -€4,056
down €4,056 (-34.3%), from €11,812 to €7,756
of which Plant, machinery and equipment: -€3,624
- Receivables within one year -€3,677
down €3,677 (-41.9%), from €8,768 to €5,091
of which Trade receivables: -€3,715
- Trade debts +€9,228
up €9,228 (+94.0%), from €9,817 to €19,045
- Other debts +€8,667
up €8,667 (+39.8%), from €21,768 to €30,434
- Tax, wage and social debts -€3,470
down €3,470 (-81.3%), from €4,267 to €797
of which Remuneration and social security: -€2,842
- Accrued charges and deferred income +€1,691
up €1,691 (+1,440%), from €117 to €1,809
- Gross operating margin -€8,518
down €8,518 (-36.8%), from €23,171 to €14,654
- Staff costs -€5,866
down €5,866 (-60.1%), from €9,758 to €3,891
- Financial charges -€1,704
down €1,704 (-81.1%), from €2,101 to €397
- Other operating charges -€383
down €383 (-8.2%), from €4,676 to €4,293
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,718 | €82,101 | +€16,383 | +24.9% |
| Fixed assets | 21/28 | €13,299 | €9,243 | -€4,056 | -30.5% |
| Tangible fixed assets | 22/27 | €11,812 | €7,756 | -€4,056 | -34.3% |
| Plant, machinery and equipment | 23 | €7,146 | €3,522 | -€3,624 | -50.7% |
| Furniture and vehicles | 24 | €3,704 | €3,865 | +€160 | +4.3% |
| Other tangible fixed assets | 26 | €961 | €369 | -€593 | -61.6% |
| Financial fixed assets | 28 | €1,487 | €1,487 | = | 0.0% |
| Current assets | 29/58 | €52,418 | €72,858 | +€20,439 | +39.0% |
| Stocks and contracts in progress | 3 | €22,611 | €29,433 | +€6,822 | +30.2% |
| Stocks | 30/36 | €22,611 | €29,433 | +€6,822 | +30.2% |
| Amounts receivable within one year | 40/41 | €8,768 | €5,091 | -€3,677 | -41.9% |
| Trade receivables | 40 | €7,345 | €3,630 | -€3,715 | -50.6% |
| Other amounts receivable | 41 | €1,422 | €1,461 | +€38 | +2.7% |
| Cash at bank and in hand | 54/58 | €19,780 | €37,018 | +€17,238 | +87.2% |
| Deferred charges and accrued income | 490/1 | €1,260 | €1,316 | +€56 | +4.4% |
| Total equity and liabilities | 10/49 | €65,718 | €82,101 | +€16,383 | +24.9% |
| Equity | 10/15 | €29,748 | €30,016 | +€268 | +0.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €10,296 | €10,564 | +€268 | +2.6% |
| Tax-exempt reserves | 132 | €4,992 | €4,992 | = | 0.0% |
| Distributable reserves | 133 | €5,304 | €5,572 | +€268 | +5.0% |
| Profit (loss) carried forward | 14 | €701 | €701 | = | 0.0% |
| Amounts payable | 17/49 | €35,970 | €52,085 | +€16,115 | +44.8% |
| Amounts payable within one year | 42/48 | €35,852 | €50,276 | +€14,424 | +40.2% |
| Trade debts | 44 | €9,817 | €19,045 | +€9,228 | +94.0% |
| Suppliers | 440/4 | €9,817 | €19,045 | +€9,228 | +94.0% |
| Taxes, remuneration and social security | 45 | €4,267 | €797 | -€3,470 | -81.3% |
| Taxes | 450/3 | €1,343 | €715 | -€628 | -46.8% |
| Remuneration and social security | 454/9 | €2,924 | €82 | -€2,842 | -97.2% |
| Other amounts payable | 47/48 | €21,768 | €30,434 | +€8,667 | +39.8% |
| Accrued charges and deferred income | 492/3 | €117 | €1,809 | +€1,691 | +1,440% |
| Remuneration, social security and pensions | 62 | €9,758 | €3,891 | -€5,866 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,151 | €5,279 | +€129 | +2.5% |
| Other operating charges | 640/8 | €4,676 | €4,293 | -€383 | -8.2% |
| Gross operating margin | 9900 | €23,171 | €14,654 | -€8,518 | -36.8% |
| Operating profit (loss) | 9901 | €3,587 | €1,190 | -€2,397 | -66.8% |
| Financial charges | 65/66B | €2,101 | €397 | -€1,704 | -81.1% |
| Recurring financial charges | 65 | €2,101 | €397 | -€1,704 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €1,486 | €793 | -€693 | -46.6% |
| Income taxes | 67/77 | €448 | €525 | +€77 | +17.3% |
| Profit (loss) for the period | 9904 | €1,038 | €268 | -€770 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,038 | €268 | -€770 | -74.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.