POETS-SERVICE: what changed
POETS-SERVICE
Largest movements
- Cash -€11,802
down €11,802 (-45.5%), from €25,930 to €14,128
mainly Tax, wage and social debts (-€6,136) and Receivables within one year (-€2,205)
- Receivables within one year +€2,205
up €2,205 (+43.0%), from €5,129 to €7,335
- Stocks and contracts -€2,090
down €2,090 (-47.9%), from €4,363 to €2,273
- Deferred charges and accrued income +€1,226
new in 2025: €1,226
- Formation expenses -€414
down €414 (-42.6%), from €972 to €558
- Tax, wage and social debts -€6,136
down €6,136 (-38.7%), from €15,841 to €9,705
of which Remuneration and social security: -€5,122
- Profit (loss) carried forward -€2,037
new in 2025: -€2,037
- Accrued charges and deferred income -€1,848
no longer reported in 2025 (was €1,848)
- Trade debts -€1,082
down €1,082 (-33.5%), from €3,226 to €2,144
- Gross operating margin -€46,218
down €46,218 (-38.5%), from €120,044 to €73,826
- Staff costs -€40,333
down €40,333 (-35.0%), from €115,198 to €74,865
- Taxes -€1,427
down €1,427 (-100%), from €1,427 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,517 | €26,283 | -€11,234 | -29.9% |
| Formation expenses | 20 | €972 | €558 | -€414 | -42.6% |
| Fixed assets | 21/28 | €1,123 | €764 | -€359 | -32.0% |
| Tangible fixed assets | 22/27 | €1,123 | €764 | -€359 | -32.0% |
| Plant, machinery and equipment | 23 | €1,123 | €764 | -€359 | -32.0% |
| Current assets | 29/58 | €35,422 | €24,961 | -€10,461 | -29.5% |
| Stocks and contracts in progress | 3 | €4,363 | €2,273 | -€2,090 | -47.9% |
| Stocks | 30/36 | €4,363 | €2,273 | -€2,090 | -47.9% |
| Amounts receivable within one year | 40/41 | €5,129 | €7,335 | +€2,205 | +43.0% |
| Trade receivables | 40 | €5,129 | €7,335 | +€2,205 | +43.0% |
| Cash at bank and in hand | 54/58 | €25,930 | €14,128 | -€11,802 | -45.5% |
| Deferred charges and accrued income | 490/1 | - | €1,226 | +€1,226 | |
| Total equity and liabilities | 10/49 | €37,517 | €26,283 | -€11,234 | -29.9% |
| Equity | 10/15 | €8,576 | €6,539 | -€2,037 | -23.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,576 | €3,576 | = | 0.0% |
| Distributable reserves | 133 | €3,576 | €3,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,037 | -€2,037 | |
| Amounts payable | 17/49 | €28,941 | €19,744 | -€9,197 | -31.8% |
| Amounts payable within one year | 42/48 | €27,093 | €19,744 | -€7,349 | -27.1% |
| Trade debts | 44 | €3,226 | €2,144 | -€1,082 | -33.5% |
| Suppliers | 440/4 | €3,226 | €2,144 | -€1,082 | -33.5% |
| Taxes, remuneration and social security | 45 | €15,841 | €9,705 | -€6,136 | -38.7% |
| Taxes | 450/3 | €2,687 | €1,672 | -€1,014 | -37.8% |
| Remuneration and social security | 454/9 | €13,154 | €8,032 | -€5,122 | -38.9% |
| Other amounts payable | 47/48 | €8,026 | €7,895 | -€130 | -1.6% |
| Accrued charges and deferred income | 492/3 | €1,848 | - | -€1,848 | |
| Remuneration, social security and pensions | 62 | €115,198 | €74,865 | -€40,333 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €773 | €773 | = | 0.0% |
| Other operating charges | 640/8 | €226 | €128 | -€98 | -43.4% |
| Gross operating margin | 9900 | €120,044 | €73,826 | -€46,218 | -38.5% |
| Operating profit (loss) | 9901 | €3,847 | -€1,941 | -€5,787 | |
| Financial income | 75/76B | €1 | €43 | +€42 | +4,803% |
| Recurring financial income | 75 | €1 | €43 | +€42 | +4,803% |
| Financial charges | 65/66B | €30 | €139 | +€109 | +365% |
| Recurring financial charges | 65 | €30 | €139 | +€109 | +365% |
| Profit (loss) for the period before taxes | 9903 | €3,818 | -€2,037 | -€5,854 | |
| Income taxes | 67/77 | €1,427 | €0 | -€1,427 | -100% |
| Profit (loss) for the period | 9904 | €2,391 | -€2,037 | -€4,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,391 | -€2,037 | -€4,427 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.