POESKAFFEE: 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.
POESKAFFEE
Largest movements
- Cash -€29,812
down €29,812 (-72.6%), from €41,048 to €11,236
mainly Net result for the year (-€31,205) and Receivables within one year (-€10,499)
- Receivables within one year +€10,499
up €10,499 (+1,204%), from €872 to €11,371
of which Trade receivables: +€11,371
- Tangible fixed assets -€4,167
down €4,167 (-56.6%), from €7,361 to €3,193
of which Furniture and vehicles: -€3,475
- Deferred charges and accrued income -€2,165
down €2,165 (-100%), from €2,165 to €0
- Stocks and contracts +€1,235
up €1,235 (+55.9%), from €2,210 to €3,445
- Profit (loss) carried forward -€31,205
down €31,205 (-732%), from -€4,265 to -€35,470
- Trade debts +€10,785
up €10,785 (+193%), from €5,602 to €16,387
- Tax, wage and social debts -€2,905
down €2,905 (-45.1%), from €6,438 to €3,533
of which Taxes: -€3,152
- Other debts -€1,086
down €1,086 (-4.8%), from €22,586 to €21,500
- Gross operating margin -€37,214
down €37,214, from €21,588 to -€15,626
- Other operating charges +€3,529
up €3,529 (+192%), from €1,836 to €5,365
- Staff costs -€3,320
down €3,320 (-40.4%), from €8,208 to €4,888
- Financial charges -€256
down €256 (-20.0%), from €1,277 to €1,021
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 | €53,855 | €29,445 | -€24,411 | -45.3% |
| Fixed assets | 21/28 | €7,561 | €3,393 | -€4,167 | -55.1% |
| Tangible fixed assets | 22/27 | €7,361 | €3,193 | -€4,167 | -56.6% |
| Plant, machinery and equipment | 23 | €1,181 | €489 | -€692 | -58.6% |
| Furniture and vehicles | 24 | €6,179 | €2,704 | -€3,475 | -56.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €46,295 | €26,051 | -€20,243 | -43.7% |
| Stocks and contracts in progress | 3 | €2,210 | €3,445 | +€1,235 | +55.9% |
| Stocks | 30/36 | €2,210 | €3,445 | +€1,235 | +55.9% |
| Amounts receivable within one year | 40/41 | €872 | €11,371 | +€10,499 | +1,204% |
| Trade receivables | 40 | - | €11,371 | +€11,371 | |
| Other amounts receivable | 41 | €872 | €0 | -€872 | -100% |
| Cash at bank and in hand | 54/58 | €41,048 | €11,236 | -€29,812 | -72.6% |
| Deferred charges and accrued income | 490/1 | €2,165 | €0 | -€2,165 | -100% |
| Total equity and liabilities | 10/49 | €53,855 | €29,445 | -€24,411 | -45.3% |
| Equity | 10/15 | €19,229 | -€11,976 | -€31,205 | |
| Contributions | 10/11 | €18,595 | €18,595 | = | 0.0% |
| Reserves | 13 | €4,899 | €4,899 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,039 | €3,039 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,265 | -€35,470 | -€31,205 | -732% |
| Amounts payable | 17/49 | €34,627 | €41,421 | +€6,794 | +19.6% |
| Amounts payable within one year | 42/48 | €34,627 | €41,421 | +€6,794 | +19.6% |
| Trade debts | 44 | €5,602 | €16,387 | +€10,785 | +193% |
| Suppliers | 440/4 | €5,602 | €16,387 | +€10,785 | +193% |
| Taxes, remuneration and social security | 45 | €6,438 | €3,533 | -€2,905 | -45.1% |
| Taxes | 450/3 | €4,359 | €1,206 | -€3,152 | -72.3% |
| Remuneration and social security | 454/9 | €2,080 | €2,327 | +€247 | +11.9% |
| Other amounts payable | 47/48 | €22,586 | €21,500 | -€1,086 | -4.8% |
| Remuneration, social security and pensions | 62 | €8,208 | €4,888 | -€3,320 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,167 | €4,167 | = | 0.0% |
| Other operating charges | 640/8 | €1,836 | €5,365 | +€3,529 | +192% |
| Gross operating margin | 9900 | €21,588 | -€15,626 | -€37,214 | |
| Operating profit (loss) | 9901 | €7,376 | -€30,046 | -€37,423 | |
| Financial income | 75/76B | €3 | €4 | +€1 | +23.0% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +23.0% |
| Financial charges | 65/66B | €1,277 | €1,021 | -€256 | -20.0% |
| Recurring financial charges | 65 | €1,277 | €1,021 | -€256 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €6,102 | -€31,064 | -€37,166 | |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | €5,974 | -€31,205 | -€37,179 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,974 | -€31,205 | -€37,179 |
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 20 October 2026 via checked.be.