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
- Receivables within one year -€1.1m
down €1.1m (-97.0%), from €1.1m to €32,918
of which Other amounts receivable: -€977,449
- Cash +€589,726
up €589,726 (+95.1%), from €620,139 to €1.2m
mainly Receivables within one year (+€1.1m) and Net result for the year (+€820,823)
- Tangible fixed assets -€148,510
down €148,510 (-8.6%), from €1.7m to €1.6m
of which Plant, machinery and equipment: -€95,257
- Reserves -€679,177
down €679,177 (-28.5%), from €2.4m to €1.7m
of which Distributable reserves: -€679,177
- Tax, wage and social debts +€180,132
up €180,132 (+138.2%), from €130,300 to €310,432
of which Taxes: +€181,998
- Current portion of long-term debt -€73,793
down €73,793 (-54.3%), from €135,786 to €61,992
- Debts after one year -€58,415
down €58,415 (-12.2%), from €480,454 to €422,039
- Gross operating margin +€405,117
up €405,117 (+16.2%), from €2.5m to €2.9m
- Staff costs +€144,411
up €144,411 (+10.6%), from €1.4m to €1.5m
- Taxes +€101,851
up €101,851 (+52.3%), from €194,574 to €296,426
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 | €3,451,794 | €2,832,173 | -€619,621 | -18.0% |
| Fixed assets | 21/28 | €1,737,900 | €1,589,390 | -€148,510 | -8.5% |
| Tangible fixed assets | 22/27 | €1,736,361 | €1,587,851 | -€148,510 | -8.6% |
| Land and buildings | 22 | €623,442 | €576,573 | -€46,869 | -7.5% |
| Plant, machinery and equipment | 23 | €1,101,249 | €1,005,992 | -€95,257 | -8.6% |
| Furniture and vehicles | 24 | €11,670 | €5,286 | -€6,384 | -54.7% |
| Financial fixed assets | 28 | €1,539 | €1,539 | = | 0.0% |
| Current assets | 29/58 | €1,713,894 | €1,242,783 | -€471,111 | -27.5% |
| Amounts receivable within one year | 40/41 | €1,093,755 | €32,918 | -€1.1m | -97.0% |
| Trade receivables | 40 | €91,608 | €8,220 | -€83,388 | -91.0% |
| Other amounts receivable | 41 | €1,002,147 | €24,698 | -€977,449 | -97.5% |
| Cash at bank and in hand | 54/58 | €620,139 | €1,209,865 | +€589,726 | +95.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,451,794 | €2,832,173 | -€619,621 | -18.0% |
| Equity | 10/15 | €2,546,508 | €1,867,331 | -€679,177 | -26.7% |
| Contributions | 10/11 | €159,999 | €159,999 | = | 0.0% |
| Capital | 10 | €159,999 | €159,999 | = | 0.0% |
| Issued capital | 100 | €159,999 | €159,999 | = | 0.0% |
| Reserves | 13 | €2,386,509 | €1,707,332 | -€679,177 | -28.5% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Legal reserve | 130 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €2,370,509 | €1,691,332 | -€679,177 | -28.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €905,286 | €964,842 | +€59,557 | +6.6% |
| Amounts payable after more than one year | 17 | €480,454 | €422,039 | -€58,415 | -12.2% |
| Financial debts | 170/4 | €480,454 | €422,039 | -€58,415 | -12.2% |
| Amounts payable within one year | 42/48 | €423,465 | €542,124 | +€118,659 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €135,786 | €61,992 | -€73,793 | -54.3% |
| Trade debts | 44 | €157,379 | €169,700 | +€12,321 | +7.8% |
| Suppliers | 440/4 | €157,379 | €169,700 | +€12,321 | +7.8% |
| Taxes, remuneration and social security | 45 | €130,300 | €310,432 | +€180,132 | +138.2% |
| Taxes | 450/3 | €62,156 | €244,153 | +€181,998 | +292.8% |
| Remuneration and social security | 454/9 | €68,144 | €66,279 | -€1,866 | -2.7% |
| Accrued charges and deferred income | 492/3 | €1,367 | €679 | -€687 | -50.3% |
| Remuneration, social security and pensions | 62 | €1,358,151 | €1,502,562 | +€144,411 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,867 | €241,645 | +€15,778 | +7.0% |
| Other operating charges | 640/8 | €20,532 | €40,232 | +€19,700 | +95.9% |
| Non-recurring operating charges | 66A | €118,504 | €0 | -€118,504 | -100.0% |
| Gross operating margin | 9900 | €2,502,779 | €2,907,897 | +€405,117 | +16.2% |
| Operating profit (loss) | 9901 | €779,726 | €1,123,458 | +€343,732 | +44.1% |
| Financial income | 75/76B | €17,351 | €22,957 | +€5,606 | +32.3% |
| Recurring financial income | 75 | €17,351 | €22,957 | +€5,606 | +32.3% |
| Financial charges | 65/66B | €29,905 | €29,167 | -€738 | -2.5% |
| Recurring financial charges | 65 | €29,905 | €29,167 | -€738 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €767,172 | €1,117,248 | +€350,077 | +45.6% |
| Income taxes | 67/77 | €194,574 | €296,426 | +€101,851 | +52.3% |
| Profit (loss) for the period | 9904 | €572,597 | €820,823 | +€248,225 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €572,597 | €820,823 | +€248,225 | +43.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.