POGIBONZY: 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.
POGIBONZY
Largest movements
- Receivables within one year +€28,287
up €28,287 (+99.4%), from €28,458 to €56,745
of which Trade receivables: +€21,611
- Tangible fixed assets -€12,219
down €12,219 (-34.8%), from €35,066 to €22,847
of which Furniture and vehicles: -€16,558
- Deferred charges and accrued income -€2,789
down €2,789 (-35.8%), from €7,783 to €4,994
- Reserves +€23,167
up €23,167 (+11.8%), from €196,219 to €219,386
- Tax, wage and social debts -€8,146
down €8,146 (-47.2%), from €17,264 to €9,119
of which Taxes: -€10,664
- Trade debts -€3,485
down €3,485 (-85.5%), from €4,077 to €592
- Gross operating margin +€7,053
up €7,053 (+13.7%), from €51,509 to €58,563
- Depreciation +€2,546
up €2,546 (+11.4%), from €22,288 to €24,834
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 | €225,547 | €237,584 | +€12,037 | +5.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €35,066 | €22,847 | -€12,219 | -34.8% |
| Tangible fixed assets | 22/27 | €35,066 | €22,847 | -€12,219 | -34.8% |
| Land and buildings | 22 | €1,345 | €1,345 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,140 | €7,581 | +€4,441 | +141% |
| Furniture and vehicles | 24 | €29,056 | €12,498 | -€16,558 | -57.0% |
| Other tangible fixed assets | 26 | €1,525 | €1,424 | -€101 | -6.7% |
| Current assets | 29/58 | €190,482 | €214,737 | +€24,255 | +12.7% |
| Amounts receivable within one year | 40/41 | €28,458 | €56,745 | +€28,287 | +99.4% |
| Trade receivables | 40 | €28,454 | €50,065 | +€21,611 | +76.0% |
| Other amounts receivable | 41 | €4 | €6,680 | +€6,676 | +171,174% |
| Cash at bank and in hand | 54/58 | €154,241 | €152,998 | -€1,243 | -0.8% |
| Deferred charges and accrued income | 490/1 | €7,783 | €4,994 | -€2,789 | -35.8% |
| Total equity and liabilities | 10/49 | €225,547 | €237,584 | +€12,037 | +5.3% |
| Equity | 10/15 | €202,419 | €225,586 | +€23,167 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €196,219 | €219,386 | +€23,167 | +11.8% |
| Distributable reserves | 133 | €196,219 | €219,386 | +€23,167 | +11.8% |
| Amounts payable | 17/49 | €23,128 | €11,998 | -€11,130 | -48.1% |
| Amounts payable within one year | 42/48 | €21,573 | €9,711 | -€11,862 | -55.0% |
| Trade debts | 44 | €4,077 | €592 | -€3,485 | -85.5% |
| Suppliers | 440/4 | €4,077 | €592 | -€3,485 | -85.5% |
| Taxes, remuneration and social security | 45 | €17,264 | €9,119 | -€8,146 | -47.2% |
| Taxes | 450/3 | €17,264 | €6,601 | -€10,664 | -61.8% |
| Remuneration and social security | 454/9 | - | €2,518 | +€2,518 | |
| Other amounts payable | 47/48 | €232 | - | -€232 | |
| Accrued charges and deferred income | 492/3 | €1,555 | €2,287 | +€732 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,288 | €24,834 | +€2,546 | +11.4% |
| Other operating charges | 640/8 | €1,149 | €1,316 | +€167 | +14.5% |
| Gross operating margin | 9900 | €51,509 | €58,563 | +€7,053 | +13.7% |
| Operating profit (loss) | 9901 | €28,072 | €32,413 | +€4,341 | +15.5% |
| Financial income | 75/76B | €504 | €630 | +€126 | +24.9% |
| Recurring financial income | 75 | €504 | €630 | +€126 | +24.9% |
| Financial charges | 65/66B | €325 | €63 | -€262 | -80.6% |
| Recurring financial charges | 65 | €325 | €63 | -€262 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €28,251 | €32,980 | +€4,729 | +16.7% |
| Income taxes | 67/77 | €9,365 | €9,813 | +€448 | +4.8% |
| Profit (loss) for the period | 9904 | €18,886 | €23,167 | +€4,281 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,886 | €23,167 | +€4,281 | +22.7% |
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 19 October 2026 via checked.be.