POID INCORPORATED: 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.
POID INCORPORATED
Largest movements
- Cash +€36,756
up €36,756 (+14.1%), from €260,070 to €296,826
mainly Other debts (+€128,474) and Net result for the year (+€61,726)
- Receivables within one year +€14,938
up €14,938 (+122%), from €12,265 to €27,203
of which Other amounts receivable: +€11,541
- Current investments +€12,000
up €12,000 (+50.0%), from €24,000 to €36,000
- Other debts +€128,474
up €128,474 (+14,956%), from €859 to €129,333
- Reserves -€66,780
down €66,780 (-24.5%), from €272,660 to €205,880
- Debts after one year +€4,601
up €4,601 (+103%), from €4,461 to €9,062
- Financial charges +€35,644
up €35,644 (+7,834%), from €455 to €36,099
- Financial income -€11,670
down €11,670 (-58.6%), from €19,917 to €8,247
- Taxes -€11,635
down €11,635 (-33.3%), from €34,898 to €23,263
- Gross operating margin +€8,263
up €8,263 (+7.7%), from €107,056 to €115,319
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 | €300,327 | €363,185 | +€62,858 | +20.9% |
| Fixed assets | 21/28 | €3,984 | €3,124 | -€860 | -21.6% |
| Tangible fixed assets | 22/27 | €3,984 | €3,124 | -€860 | -21.6% |
| Furniture and vehicles | 24 | €3,984 | €3,124 | -€860 | -21.6% |
| Current assets | 29/58 | €296,343 | €360,061 | +€63,718 | +21.5% |
| Amounts receivable within one year | 40/41 | €12,265 | €27,203 | +€14,938 | +122% |
| Trade receivables | 40 | €11,736 | €15,133 | +€3,397 | +28.9% |
| Other amounts receivable | 41 | €529 | €12,070 | +€11,541 | +2,182% |
| Current investments | 50/53 | €24,000 | €36,000 | +€12,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €260,070 | €296,826 | +€36,756 | +14.1% |
| Deferred charges and accrued income | 490/1 | €8 | €32 | +€24 | +300% |
| Total equity and liabilities | 10/49 | €300,327 | €363,185 | +€62,858 | +20.9% |
| Equity | 10/15 | €279,930 | €212,323 | -€67,607 | -24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €272,660 | €205,880 | -€66,780 | -24.5% |
| Distributable reserves | 133 | €272,660 | €205,880 | -€66,780 | -24.5% |
| Profit (loss) carried forward | 14 | €1,070 | €243 | -€827 | -77.3% |
| Amounts payable | 17/49 | €20,397 | €150,862 | +€130,465 | +640% |
| Amounts payable after more than one year | 17 | €4,461 | €9,062 | +€4,601 | +103% |
| Other amounts payable | 178/9 | €4,461 | €9,062 | +€4,601 | +103% |
| Amounts payable within one year | 42/48 | €15,447 | €141,271 | +€125,824 | +815% |
| Trade debts | 44 | €31 | €986 | +€955 | +3,081% |
| Suppliers | 440/4 | €31 | €986 | +€955 | +3,081% |
| Taxes, remuneration and social security | 45 | €14,557 | €10,952 | -€3,605 | -24.8% |
| Taxes | 450/3 | €12,327 | €8,722 | -€3,605 | -29.2% |
| Remuneration and social security | 454/9 | €2,230 | €2,230 | = | 0.0% |
| Other amounts payable | 47/48 | €859 | €129,333 | +€128,474 | +14,956% |
| Accrued charges and deferred income | 492/3 | €489 | €529 | +€40 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,004 | €2,078 | +€74 | +3.7% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €107,056 | €115,319 | +€8,263 | +7.7% |
| Operating profit (loss) | 9901 | €104,665 | €112,841 | +€8,176 | +7.8% |
| Financial income | 75/76B | €19,917 | €8,247 | -€11,670 | -58.6% |
| Recurring financial income | 75 | €19,917 | €8,247 | -€11,670 | -58.6% |
| Financial charges | 65/66B | €455 | €36,099 | +€35,644 | +7,834% |
| Recurring financial charges | 65 | €455 | €36,099 | +€35,644 | +7,834% |
| Profit (loss) for the period before taxes | 9903 | €124,127 | €84,989 | -€39,138 | -31.5% |
| Income taxes | 67/77 | €34,898 | €23,263 | -€11,635 | -33.3% |
| Profit (loss) for the period | 9904 | €89,229 | €61,726 | -€27,503 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,229 | €61,726 | -€27,503 | -30.8% |
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 16 October 2026 via checked.be.