POCO TAX: 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.
POCO TAX
Largest movements
- Current investments +€33,747
up €33,747 (+67.5%), from €50,000 to €83,747
- Cash +€13,585
up €13,585 (+21.3%), from €63,670 to €77,255
mainly Net result for the year (+€41,152) and Depreciation (+€5,633)
- Tangible fixed assets -€4,416
down €4,416 (-5.1%), from €87,009 to €82,593
of which Land and buildings: -€4,524
- Reserves +€41,150
up €41,150 (+15.9%), from €259,220 to €300,370
- Tax, wage and social debts +€4,313
up €4,313 (+24.5%), from €17,601 to €21,915
of which Taxes: +€4,313
- Gross operating margin +€7,031
up €7,031 (+12.4%), from €56,849 to €63,880
- Financial charges -€6,880
down €6,880 (-95.5%), from €7,208 to €327
- Taxes +€6,174
up €6,174 (+60.2%), from €10,250 to €16,424
- Write-downs -€4,112
no longer reported in 2025 (was €4,112)
- Financial income +€1,177
up €1,177 (+473%), from €249 to €1,426
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 | €306,521 | €352,641 | +€46,120 | +15.0% |
| Fixed assets | 21/28 | €87,009 | €82,593 | -€4,416 | -5.1% |
| Tangible fixed assets | 22/27 | €87,009 | €82,593 | -€4,416 | -5.1% |
| Land and buildings | 22 | €86,179 | €81,656 | -€4,524 | -5.2% |
| Plant, machinery and equipment | 23 | - | €937 | +€937 | |
| Furniture and vehicles | 24 | €830 | - | -€830 | |
| Current assets | 29/58 | €219,512 | €270,048 | +€50,537 | +23.0% |
| Amounts receivable within one year | 40/41 | €105,070 | €108,311 | +€3,242 | +3.1% |
| Trade receivables | 40 | €99,382 | €103,487 | +€4,105 | +4.1% |
| Other amounts receivable | 41 | €5,688 | €4,824 | -€864 | -15.2% |
| Current investments | 50/53 | €50,000 | €83,747 | +€33,747 | +67.5% |
| Cash at bank and in hand | 54/58 | €63,670 | €77,255 | +€13,585 | +21.3% |
| Deferred charges and accrued income | 490/1 | €772 | €736 | -€36 | -4.7% |
| Total equity and liabilities | 10/49 | €306,521 | €352,641 | +€46,120 | +15.0% |
| Equity | 10/15 | €278,118 | €319,270 | +€41,152 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €259,220 | €300,370 | +€41,150 | +15.9% |
| Distributable reserves | 133 | €259,220 | €300,370 | +€41,150 | +15.9% |
| Profit (loss) carried forward | 14 | €298 | €300 | +€2 | +0.7% |
| Amounts payable | 17/49 | €28,402 | €33,371 | +€4,968 | +17.5% |
| Amounts payable within one year | 42/48 | €28,402 | €33,371 | +€4,968 | +17.5% |
| Trade debts | 44 | €9,037 | €7,774 | -€1,263 | -14.0% |
| Suppliers | 440/4 | €9,037 | €7,774 | -€1,263 | -14.0% |
| Taxes, remuneration and social security | 45 | €17,601 | €21,915 | +€4,313 | +24.5% |
| Taxes | 450/3 | €16,523 | €20,837 | +€4,313 | +26.1% |
| Remuneration and social security | 454/9 | €1,078 | €1,078 | = | 0.0% |
| Other amounts payable | 47/48 | €1,764 | €3,682 | +€1,918 | +109% |
| Remuneration, social security and pensions | 62 | €803 | - | -€803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,330 | €5,633 | -€696 | -11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,112 | - | -€4,112 | |
| Other operating charges | 640/8 | €1,991 | €1,769 | -€222 | -11.2% |
| Gross operating margin | 9900 | €56,849 | €63,880 | +€7,031 | +12.4% |
| Operating profit (loss) | 9901 | €43,613 | €56,478 | +€12,865 | +29.5% |
| Financial income | 75/76B | €249 | €1,426 | +€1,177 | +473% |
| Recurring financial income | 75 | €249 | €1,426 | +€1,177 | +473% |
| Financial charges | 65/66B | €7,208 | €327 | -€6,880 | -95.5% |
| Recurring financial charges | 65 | €7,208 | €327 | -€6,880 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | €36,654 | €57,576 | +€20,922 | +57.1% |
| Income taxes | 67/77 | €10,250 | €16,424 | +€6,174 | +60.2% |
| Profit (loss) for the period | 9904 | €26,404 | €41,152 | +€14,748 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,404 | €41,152 | +€14,748 | +55.9% |
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 15 October 2026 via checked.be.