POCULUS: 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.
POCULUS
Largest movements
- Current investments +€627,626
up €627,626 (+131%), from €479,788 to €1.1m
- Receivables within one year +€196,928
up €196,928 (+345%), from €57,043 to €253,970
of which Other amounts receivable: +€108,335
- Cash +€162,945
up €162,945 (+146%), from €111,782 to €274,726
mainly Net result for the year (+€889,206) and Other debts (+€535,661)
- Tangible fixed assets -€22,373
down €22,373 (-8.7%), from €256,147 to €233,774
of which Land and buildings: -€17,605
- Other debts +€535,661
up €535,661 (+7,520%), from €7,123 to €542,784
- Reserves +€354,836
up €354,836 (+43.1%), from €823,146 to €1.2m
- Trade debts +€49,332
up €49,332 (+2,321%), from €2,125 to €51,457
- Tax, wage and social debts +€25,303
up €25,303 (+36.4%), from €69,438 to €94,741
- Gross operating margin +€893,068
up €893,068 (+269%), from €332,398 to €1.2m
- Taxes +€319,887
up €319,887 (+310%), from €103,104 to €422,991
- Financial income +€119,521
up €119,521 (+3,796%), from €3,149 to €122,670
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 | €908,032 | €1,873,164 | +€965,132 | +106% |
| Fixed assets | 21/28 | €259,019 | €236,646 | -€22,373 | -8.6% |
| Intangible fixed assets | 21 | €2,872 | €2,872 | = | 0.0% |
| Tangible fixed assets | 22/27 | €256,147 | €233,774 | -€22,373 | -8.7% |
| Land and buildings | 22 | €241,532 | €223,928 | -€17,605 | -7.3% |
| Plant, machinery and equipment | 23 | €905 | €541 | -€363 | -40.1% |
| Furniture and vehicles | 24 | €13,710 | €9,305 | -€4,406 | -32.1% |
| Current assets | 29/58 | €649,013 | €1,636,519 | +€987,505 | +152% |
| Amounts receivable within one year | 40/41 | €57,043 | €253,970 | +€196,928 | +345% |
| Trade receivables | 40 | €45,448 | €134,040 | +€88,593 | +195% |
| Other amounts receivable | 41 | €11,595 | €119,930 | +€108,335 | +934% |
| Current investments | 50/53 | €479,788 | €1,107,414 | +€627,626 | +131% |
| Cash at bank and in hand | 54/58 | €111,782 | €274,726 | +€162,945 | +146% |
| Deferred charges and accrued income | 490/1 | €401 | €408 | +€7 | +1.7% |
| Total equity and liabilities | 10/49 | €908,032 | €1,873,164 | +€965,132 | +106% |
| Equity | 10/15 | €829,346 | €1,184,182 | +€354,836 | +42.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €823,146 | €1,177,982 | +€354,836 | +43.1% |
| Distributable reserves | 133 | €823,146 | €1,177,982 | +€354,836 | +43.1% |
| Amounts payable | 17/49 | €78,686 | €688,983 | +€610,296 | +776% |
| Amounts payable within one year | 42/48 | €78,686 | €688,983 | +€610,296 | +776% |
| Trade debts | 44 | €2,125 | €51,457 | +€49,332 | +2,321% |
| Suppliers | 440/4 | €2,125 | €51,457 | +€49,332 | +2,321% |
| Taxes, remuneration and social security | 45 | €69,438 | €94,741 | +€25,303 | +36.4% |
| Taxes | 450/3 | €69,438 | €94,741 | +€25,303 | +36.4% |
| Other amounts payable | 47/48 | €7,123 | €542,784 | +€535,661 | +7,520% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,494 | €26,730 | +€236 | +0.9% |
| Other operating charges | 640/8 | €1,315 | €1,017 | -€298 | -22.7% |
| Gross operating margin | 9900 | €332,398 | €1,225,466 | +€893,068 | +269% |
| Operating profit (loss) | 9901 | €304,589 | €1,197,719 | +€893,130 | +293% |
| Financial income | 75/76B | €3,149 | €122,670 | +€119,521 | +3,796% |
| Recurring financial income | 75 | €3,149 | €122,670 | +€119,521 | +3,796% |
| Financial charges | 65/66B | €11,272 | €8,191 | -€3,081 | -27.3% |
| Recurring financial charges | 65 | €11,272 | €8,191 | -€3,081 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €296,466 | €1,312,197 | +€1.0m | +343% |
| Income taxes | 67/77 | €103,104 | €422,991 | +€319,887 | +310% |
| Profit (loss) for the period | 9904 | €193,362 | €889,206 | +€695,844 | +360% |
| Profit (loss) for the period to be appropriated | 9905 | €193,362 | €889,206 | +€695,844 | +360% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.