POERIA: 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.
POERIA
Largest movements
- Receivables within one year +€10,489
up €10,489 (+360%), from €2,910 to €13,399
of which Other amounts receivable: +€12,992
- Cash -€801
down €801 (-26.1%), from €3,067 to €2,266
mainly Receivables within one year (-€10,489) and Net result for the year (-€4,771)
- Tangible fixed assets -€557
down €557 (-89.9%), from €620 to €63
- Debts after one year +€5,832
new in 2024: €5,832
- Profit (loss) carried forward -€4,771
down €4,771 (-1,041%), from -€458 to -€5,229
- Trade debts +€4,017
up €4,017 (+102%), from €3,935 to €7,952
- Current portion of long-term debt +€3,537
new in 2024: €3,537
- Tax, wage and social debts +€515
up €515 (+46.0%), from €1,121 to €1,637
of which Taxes: +€456
- Gross operating margin -€5,130
down €5,130, from €4,876 to -€254
- Financial charges +€1,974
up €1,974 (+559%), from €353 to €2,327
- Other operating charges -€1,135
down €1,135 (-46.5%), from €2,440 to €1,305
- Staff costs +€559
up €559 (+330%), from €169 to €728
- Financial income +€401
new in 2024: €401
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,598 | €15,728 | +€9,131 | +138% |
| Fixed assets | 21/28 | €620 | €63 | -€557 | -89.9% |
| Tangible fixed assets | 22/27 | €620 | €63 | -€557 | -89.9% |
| Plant, machinery and equipment | 23 | €620 | €63 | -€557 | -89.9% |
| Current assets | 29/58 | €5,977 | €15,665 | +€9,688 | +162% |
| Amounts receivable within one year | 40/41 | €2,910 | €13,399 | +€10,489 | +360% |
| Trade receivables | 40 | €2,503 | - | -€2,503 | |
| Other amounts receivable | 41 | €407 | €13,399 | +€12,992 | +3,191% |
| Cash at bank and in hand | 54/58 | €3,067 | €2,266 | -€801 | -26.1% |
| Total equity and liabilities | 10/49 | €6,598 | €15,728 | +€9,131 | +138% |
| Equity | 10/15 | €1,542 | -€3,229 | -€4,771 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€458 | -€5,229 | -€4,771 | -1,041% |
| Amounts payable | 17/49 | €5,056 | €18,958 | +€13,902 | +275% |
| Amounts payable after more than one year | 17 | - | €5,832 | +€5,832 | |
| Financial debts | 170/4 | - | €5,832 | +€5,832 | |
| Amounts payable within one year | 42/48 | €5,056 | €13,126 | +€8,070 | +160% |
| Current portion of amounts payable after more than one year | 42 | - | €3,537 | +€3,537 | |
| Trade debts | 44 | €3,935 | €7,952 | +€4,017 | +102% |
| Suppliers | 440/4 | €3,935 | €7,952 | +€4,017 | +102% |
| Taxes, remuneration and social security | 45 | €1,121 | €1,637 | +€515 | +46.0% |
| Taxes | 450/3 | €1,121 | €1,577 | +€456 | +40.6% |
| Remuneration and social security | 454/9 | - | €60 | +€60 | |
| Remuneration, social security and pensions | 62 | €169 | €728 | +€559 | +330% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €557 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,440 | €1,305 | -€1,135 | -46.5% |
| Gross operating margin | 9900 | €4,876 | -€254 | -€5,130 | |
| Operating profit (loss) | 9901 | €1,709 | -€2,845 | -€4,554 | |
| Financial income | 75/76B | - | €401 | +€401 | |
| Recurring financial income | 75 | - | €401 | +€401 | |
| Financial charges | 65/66B | €353 | €2,327 | +€1,974 | +559% |
| Recurring financial charges | 65 | €353 | €2,327 | +€1,974 | +559% |
| Profit (loss) for the period before taxes | 9903 | €1,356 | -€4,771 | -€6,127 | |
| Income taxes | 67/77 | €260 | - | -€260 | |
| Profit (loss) for the period | 9904 | €1,096 | -€4,771 | -€5,867 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,096 | -€4,771 | -€5,867 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.