POCUS IMAGING: 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.
POCUS IMAGING
Largest movements
- Receivables within one year +€161,779
up €161,779 (+546.5%), from €29,603 to €191,382
- Cash +€24,773
up €24,773 (+19.9%), from €124,598 to €149,372
mainly Net result for the year (+€171,458) and Tax, wage and social debts (+€19,473)
- Deferred charges and accrued income +€6,568
up €6,568 (+901.7%), from €728 to €7,296
- Reserves +€171,458
up €171,458 (+147.2%), from €116,492 to €287,950
- Tax, wage and social debts +€19,473
up €19,473 (+56.4%), from €34,542 to €54,015
- Gross operating margin +€67,979
up €67,979 (+45.4%), from €149,746 to €217,726
- Taxes +€19,180
up €19,180 (+57.6%), from €33,292 to €52,472
- Financial income +€6,379
up €6,379 (+1524.2%), from €418 to €6,797
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 | €155,837 | €348,559 | +€192,722 | +123.7% |
| Fixed assets | 21/28 | €907 | €510 | -€398 | -43.8% |
| Tangible fixed assets | 22/27 | €907 | €510 | -€398 | -43.8% |
| Plant, machinery and equipment | 23 | €907 | €510 | -€398 | -43.8% |
| Current assets | 29/58 | €154,930 | €348,050 | +€193,120 | +124.6% |
| Amounts receivable within one year | 40/41 | €29,603 | €191,382 | +€161,779 | +546.5% |
| Other amounts receivable | 41 | €29,603 | €191,382 | +€161,779 | +546.5% |
| Cash at bank and in hand | 54/58 | €124,598 | €149,372 | +€24,773 | +19.9% |
| Deferred charges and accrued income | 490/1 | €728 | €7,296 | +€6,568 | +901.7% |
| Total equity and liabilities | 10/49 | €155,837 | €348,559 | +€192,722 | +123.7% |
| Equity | 10/15 | €120,492 | €291,950 | +€171,458 | +142.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €116,492 | €287,950 | +€171,458 | +147.2% |
| Distributable reserves | 133 | €116,492 | €287,950 | +€171,458 | +147.2% |
| Amounts payable | 17/49 | €35,345 | €56,609 | +€21,264 | +60.2% |
| Amounts payable within one year | 42/48 | €35,345 | €56,609 | +€21,264 | +60.2% |
| Trade debts | 44 | €803 | €2,594 | +€1,791 | +223.0% |
| Suppliers | 440/4 | €803 | €2,594 | +€1,791 | +223.0% |
| Taxes, remuneration and social security | 45 | €34,542 | €54,015 | +€19,473 | +56.4% |
| Taxes | 450/3 | €34,542 | €54,015 | +€19,473 | +56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €398 | +€112 | +39.3% |
| Gross operating margin | 9900 | €149,746 | €217,726 | +€67,979 | +45.4% |
| Operating profit (loss) | 9901 | €149,461 | €217,328 | +€67,867 | +45.4% |
| Financial income | 75/76B | €418 | €6,797 | +€6,379 | +1524.2% |
| Recurring financial income | 75 | €418 | €6,797 | +€6,379 | +1524.2% |
| Financial charges | 65/66B | €95 | €195 | +€100 | +104.9% |
| Recurring financial charges | 65 | €95 | €195 | +€100 | +104.9% |
| Profit (loss) for the period before taxes | 9903 | €149,784 | €223,930 | +€74,146 | +49.5% |
| Income taxes | 67/77 | €33,292 | €52,472 | +€19,180 | +57.6% |
| Profit (loss) for the period | 9904 | €116,492 | €171,458 | +€54,966 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €116,492 | €171,458 | +€54,966 | +47.2% |
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 2 October 2026 via checked.be.