Poetsmasters.com: 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.
Poetsmasters.com
Largest movements
- Cash +€228,613
up €228,613 (+31.9%), from €716,363 to €944,976
mainly Tax, wage and social debts (+€108,192) and Receivables within one year (+€107,790)
- Tangible fixed assets +€111,905
up €111,905 (+186.9%), from €59,868 to €171,772
of which Furniture and vehicles: +€107,115
- Receivables within one year -€107,790
down €107,790 (-20.6%), from €523,268 to €415,478
of which Trade receivables: -€151,242
- Tax, wage and social debts +€108,192
up €108,192 (+129.7%), from €83,413 to €191,605
of which Remuneration and social security: +€110,885
- Debts after one year +€65,848
up €65,848 (+137.2%), from €47,981 to €113,829
- Current portion of long-term debt +€19,958
up €19,958 (+26.6%), from €75,085 to €95,042
- Reserves +€16,228
up €16,228 (+2.0%), from €819,405 to €835,633
- Staff costs +€655,812
up €655,812 (+119.8%), from €547,425 to €1.2m
- Gross operating margin +€479,697
up €479,697 (+60.0%), from €799,933 to €1.3m
- Taxes -€48,188
down €48,188 (-86.0%), from €56,037 to €7,849
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 | €1,381,873 | €1,619,196 | +€237,323 | +17.2% |
| Fixed assets | 21/28 | €128,032 | €232,936 | +€104,905 | +81.9% |
| Intangible fixed assets | 21 | €68,164 | €61,164 | -€7,000 | -10.3% |
| Tangible fixed assets | 22/27 | €59,868 | €171,772 | +€111,905 | +186.9% |
| Plant, machinery and equipment | 23 | €7,129 | €12,105 | +€4,976 | +69.8% |
| Furniture and vehicles | 24 | €51,555 | €158,670 | +€107,115 | +207.8% |
| Other tangible fixed assets | 26 | €1,184 | €997 | -€187 | -15.8% |
| Current assets | 29/58 | €1,253,842 | €1,386,260 | +€132,418 | +10.6% |
| Stocks and contracts in progress | 3 | €4,986 | €3,803 | -€1,183 | -23.7% |
| Stocks | 30/36 | €4,986 | €3,803 | -€1,183 | -23.7% |
| Amounts receivable within one year | 40/41 | €523,268 | €415,478 | -€107,790 | -20.6% |
| Trade receivables | 40 | €514,320 | €363,078 | -€151,242 | -29.4% |
| Other amounts receivable | 41 | €8,949 | €52,400 | +€43,451 | +485.6% |
| Cash at bank and in hand | 54/58 | €716,363 | €944,976 | +€228,613 | +31.9% |
| Deferred charges and accrued income | 490/1 | €9,225 | €22,003 | +€12,778 | +138.5% |
| Total equity and liabilities | 10/49 | €1,381,873 | €1,619,196 | +€237,323 | +17.2% |
| Equity | 10/15 | €844,405 | €860,633 | +€16,228 | +1.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €819,405 | €835,633 | +€16,228 | +2.0% |
| Distributable reserves | 133 | €819,405 | €835,633 | +€16,228 | +2.0% |
| Amounts payable | 17/49 | €537,469 | €758,563 | +€221,094 | +41.1% |
| Amounts payable after more than one year | 17 | €47,981 | €113,829 | +€65,848 | +137.2% |
| Financial debts | 170/4 | €47,981 | €113,829 | +€65,848 | +137.2% |
| Amounts payable within one year | 42/48 | €489,488 | €644,735 | +€155,247 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €75,085 | €95,042 | +€19,958 | +26.6% |
| Financial debts | 43 | €31,807 | €41,542 | +€9,735 | +30.6% |
| Credit institutions | 430/8 | €31,807 | €41,542 | +€9,735 | +30.6% |
| Trade debts | 44 | €246,327 | €252,092 | +€5,765 | +2.3% |
| Suppliers | 440/4 | €246,327 | €252,092 | +€5,765 | +2.3% |
| Taxes, remuneration and social security | 45 | €83,413 | €191,605 | +€108,192 | +129.7% |
| Taxes | 450/3 | €13,040 | €10,346 | -€2,693 | -20.7% |
| Remuneration and social security | 454/9 | €70,373 | €181,259 | +€110,885 | +157.6% |
| Other amounts payable | 47/48 | €52,857 | €64,453 | +€11,596 | +21.9% |
| Non-recurring operating income | 76A | €16,891 | - | -€16,891 | |
| Remuneration, social security and pensions | 62 | €547,425 | €1,203,237 | +€655,812 | +119.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,332 | €27,903 | +€2,571 | +10.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,216 | - | +€5,216 | |
| Other operating charges | 640/8 | €9,438 | €12,636 | +€3,198 | +33.9% |
| Gross operating margin | 9900 | €799,933 | €1,279,630 | +€479,697 | +60.0% |
| Operating profit (loss) | 9901 | €222,955 | €35,855 | -€187,100 | -83.9% |
| Financial income | 75/76B | €2,356 | €467 | -€1,889 | -80.2% |
| Recurring financial income | 75 | €2,356 | €467 | -€1,889 | -80.2% |
| Financial charges | 65/66B | €3,602 | €12,244 | +€8,642 | +240.0% |
| Recurring financial charges | 65 | €3,602 | €12,244 | +€8,642 | +240.0% |
| Profit (loss) for the period before taxes | 9903 | €221,709 | €24,077 | -€197,631 | -89.1% |
| Income taxes | 67/77 | €56,037 | €7,849 | -€48,188 | -86.0% |
| Profit (loss) for the period | 9904 | €165,672 | €16,228 | -€149,444 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €165,672 | €16,228 | -€149,444 | -90.2% |
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 9 October 2026 via checked.be.