POESCAFÉ: 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.
POESCAFÉ
Largest movements
- Tangible fixed assets -€4,341
down €4,341 (-36.8%), from €11,805 to €7,464
of which Plant, machinery and equipment: -€3,256
- Deferred charges and accrued income -€2,462
down €2,462 (-57.4%), from €4,287 to €1,825
- Cash -€1,170
down €1,170 (-29.3%), from €3,995 to €2,825
mainly Net result for the year (-€11,273) and Trade debts (-€5,585)
- Receivables within one year -€617
down €617 (-92.7%), from €665 to €48
of which Trade receivables: -€617
- Tax, wage and social debts +€11,662
up €11,662 (+78.0%), from €14,954 to €26,616
of which Remuneration and social security: +€10,776
- Profit (loss) carried forward -€11,273
down €11,273 (-16.3%), from -€69,300 to -€80,574
- Trade debts -€5,585
down €5,585 (-58.9%), from €9,484 to €3,899
- Debts after one year -€5,193
down €5,193 (-19.1%), from €27,255 to €22,062
- Other debts +€4,831
up €4,831 (+23.4%), from €20,665 to €25,496
- Staff costs -€14,517
down €14,517, from €14,226 to -€291
- Gross operating margin +€6,056
up €6,056 (+86.6%), from -€6,995 to -€938
- Other operating charges +€1,797
up €1,797 (+136.9%), from €1,312 to €3,110
- Financial charges +€507
up €507 (+19.0%), from €2,669 to €3,175
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 | €20,753 | €12,163 | -€8,590 | -41.4% |
| Fixed assets | 21/28 | €11,805 | €7,464 | -€4,341 | -36.8% |
| Tangible fixed assets | 22/27 | €11,805 | €7,464 | -€4,341 | -36.8% |
| Plant, machinery and equipment | 23 | €9,012 | €5,755 | -€3,256 | -36.1% |
| Furniture and vehicles | 24 | €413 | €194 | -€219 | -52.9% |
| Other tangible fixed assets | 26 | €2,381 | €1,515 | -€866 | -36.4% |
| Current assets | 29/58 | €8,947 | €4,699 | -€4,249 | -47.5% |
| Amounts receivable within one year | 40/41 | €665 | €48 | -€617 | -92.7% |
| Trade receivables | 40 | €617 | €0 | -€617 | -100.0% |
| Other amounts receivable | 41 | €48 | €48 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,995 | €2,825 | -€1,170 | -29.3% |
| Deferred charges and accrued income | 490/1 | €4,287 | €1,825 | -€2,462 | -57.4% |
| Total equity and liabilities | 10/49 | €20,753 | €12,163 | -€8,590 | -41.4% |
| Equity | 10/15 | -€61,800 | -€73,074 | -€11,273 | -18.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,300 | -€80,574 | -€11,273 | -16.3% |
| Amounts payable | 17/49 | €82,553 | €85,237 | +€2,684 | +3.3% |
| Amounts payable after more than one year | 17 | €27,255 | €22,062 | -€5,193 | -19.1% |
| Financial debts | 170/4 | €27,255 | €22,062 | -€5,193 | -19.1% |
| Amounts payable within one year | 42/48 | €55,298 | €63,174 | +€7,877 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €6,054 | €6,326 | +€271 | +4.5% |
| Trade debts | 44 | €9,484 | €3,899 | -€5,585 | -58.9% |
| Suppliers | 440/4 | €9,484 | €3,899 | -€5,585 | -58.9% |
| Advances received on contracts in progress | 46 | €4,141 | €838 | -€3,303 | -79.8% |
| Taxes, remuneration and social security | 45 | €14,954 | €26,616 | +€11,662 | +78.0% |
| Taxes | 450/3 | €2,622 | €3,508 | +€886 | +33.8% |
| Remuneration and social security | 454/9 | €12,332 | €23,108 | +€10,776 | +87.4% |
| Other amounts payable | 47/48 | €20,665 | €25,496 | +€4,831 | +23.4% |
| Remuneration, social security and pensions | 62 | €14,226 | -€291 | -€14,517 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,274 | €4,341 | +€67 | +1.6% |
| Other operating charges | 640/8 | €1,312 | €3,110 | +€1,797 | +136.9% |
| Gross operating margin | 9900 | -€6,995 | -€938 | +€6,056 | +86.6% |
| Operating profit (loss) | 9901 | -€26,806 | -€8,098 | +€18,708 | +69.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €2,669 | €3,175 | +€507 | +19.0% |
| Recurring financial charges | 65 | €2,669 | €3,175 | +€507 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,475 | -€11,273 | +€18,201 | +61.8% |
| Profit (loss) for the period | 9904 | -€29,475 | -€11,273 | +€18,201 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,475 | -€11,273 | +€18,201 | +61.8% |
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 5 October 2026 via checked.be.