POGSTON: 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.
POGSTON
Largest movements
- Receivables within one year +€3,269
up €3,269 (+8.9%), from €36,664 to €39,933
of which Trade receivables: +€3,192
- Cash -€538
down €538 (-47.4%), from €1,135 to €597
mainly Tax, wage and social debts (-€25,691) and Receivables within one year (-€3,269)
- Tax, wage and social debts -€25,691
down €25,691 (-51.4%), from €49,970 to €24,278
of which Taxes: -€29,038
- Profit (loss) carried forward +€19,792
up €19,792 (+39.1%), from -€50,643 to -€30,851
- Trade debts +€9,103
new in 2025: €9,103
- Other debts -€472
down €472 (-8.9%), from €5,318 to €4,846
- Gross operating margin +€65,703
up €65,703, from -€42,997 to €22,706
- Taxes +€1,313
new in 2025: €1,313
- Financial charges +€1,051
up €1,051 (+638%), from €165 to €1,216
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 | €39,105 | €41,837 | +€2,731 | +7.0% |
| Fixed assets | 21/28 | €1,306 | €1,306 | = | 0.0% |
| Financial fixed assets | 28 | €1,306 | €1,306 | = | 0.0% |
| Current assets | 29/58 | €37,799 | €40,530 | +€2,731 | +7.2% |
| Amounts receivable within one year | 40/41 | €36,664 | €39,933 | +€3,269 | +8.9% |
| Trade receivables | 40 | €35,492 | €38,684 | +€3,192 | +9.0% |
| Other amounts receivable | 41 | €1,171 | €1,249 | +€78 | +6.6% |
| Cash at bank and in hand | 54/58 | €1,135 | €597 | -€538 | -47.4% |
| Total equity and liabilities | 10/49 | €39,105 | €41,837 | +€2,731 | +7.0% |
| Equity | 10/15 | -€16,183 | €3,609 | +€19,792 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,860 | €15,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,643 | -€30,851 | +€19,792 | +39.1% |
| Amounts payable | 17/49 | €55,288 | €38,227 | -€17,060 | -30.9% |
| Amounts payable within one year | 42/48 | €55,288 | €38,227 | -€17,060 | -30.9% |
| Trade debts | 44 | - | €9,103 | +€9,103 | |
| Suppliers | 440/4 | - | €9,103 | +€9,103 | |
| Taxes, remuneration and social security | 45 | €49,970 | €24,278 | -€25,691 | -51.4% |
| Taxes | 450/3 | €29,038 | - | -€29,038 | |
| Remuneration and social security | 454/9 | €20,932 | €24,278 | +€3,347 | +16.0% |
| Other amounts payable | 47/48 | €5,318 | €4,846 | -€472 | -8.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€42,997 | €22,706 | +€65,703 | |
| Operating profit (loss) | 9901 | -€43,381 | €22,319 | +€65,700 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €165 | €1,216 | +€1,051 | +638% |
| Recurring financial charges | 65 | €165 | €1,216 | +€1,051 | +638% |
| Profit (loss) for the period before taxes | 9903 | -€43,546 | €21,105 | +€64,651 | |
| Income taxes | 67/77 | - | €1,313 | +€1,313 | |
| Profit (loss) for the period | 9904 | -€43,546 | €19,792 | +€63,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,546 | €19,792 | +€63,338 |
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 28 October 2026 via checked.be.