Poièsis: 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.
Poièsis
Largest movements
- Deferred charges and accrued income -€6,756
no longer reported in 2025 (was €6,756)
- Tangible fixed assets -€2,900
down €2,900 (-29.1%), from €9,967 to €7,067
of which Plant, machinery and equipment: -€1,860
- Receivables within one year -€418
down €418 (-3.9%), from €10,800 to €10,382
of which Trade receivables: -€620
- Cash +€402
up €402 (+3.7%), from €10,903 to €11,305
mainly Deferred charges and accrued income (+€6,756) and Depreciation (+€2,900)
- Trade debts -€4,762
down €4,762 (-84.1%), from €5,659 to €897
- Profit (loss) carried forward -€3,053
down €3,053 (-45.2%), from €6,747 to €3,694
- Tax, wage and social debts -€2,759
down €2,759 (-34.6%), from €7,966 to €5,207
- Other debts +€902
up €902 (+586%), from €154 to €1,056
- Gross operating margin -€4,769
down €4,769 (-62.0%), from €7,694 to €2,925
- Financial charges +€354
up €354 (+69.5%), from €509 to €863
- Taxes -€141
down €141 (-8.2%), from €1,722 to €1,581
- Other operating charges -€98
down €98 (-13.3%), from €736 to €638
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 | €38,426 | €28,754 | -€9,672 | -25.2% |
| Fixed assets | 21/28 | €9,967 | €7,067 | -€2,900 | -29.1% |
| Tangible fixed assets | 22/27 | €9,967 | €7,067 | -€2,900 | -29.1% |
| Plant, machinery and equipment | 23 | €6,665 | €4,805 | -€1,860 | -27.9% |
| Furniture and vehicles | 24 | €921 | €406 | -€515 | -55.9% |
| Other tangible fixed assets | 26 | €2,381 | €1,856 | -€525 | -22.0% |
| Current assets | 29/58 | €28,459 | €21,687 | -€6,772 | -23.8% |
| Amounts receivable within one year | 40/41 | €10,800 | €10,382 | -€418 | -3.9% |
| Trade receivables | 40 | €10,800 | €10,180 | -€620 | -5.7% |
| Other amounts receivable | 41 | - | €202 | +€202 | |
| Cash at bank and in hand | 54/58 | €10,903 | €11,305 | +€402 | +3.7% |
| Deferred charges and accrued income | 490/1 | €6,756 | - | -€6,756 | |
| Total equity and liabilities | 10/49 | €38,426 | €28,754 | -€9,672 | -25.2% |
| Equity | 10/15 | €24,647 | €21,594 | -€3,053 | -12.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,900 | €15,900 | = | 0.0% |
| Distributable reserves | 133 | €15,900 | €15,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,747 | €3,694 | -€3,053 | -45.2% |
| Amounts payable | 17/49 | €13,779 | €7,160 | -€6,619 | -48.0% |
| Amounts payable within one year | 42/48 | €13,779 | €7,160 | -€6,619 | -48.0% |
| Trade debts | 44 | €5,659 | €897 | -€4,762 | -84.1% |
| Suppliers | 440/4 | €5,659 | €897 | -€4,762 | -84.1% |
| Taxes, remuneration and social security | 45 | €7,966 | €5,207 | -€2,759 | -34.6% |
| Taxes | 450/3 | €7,966 | €5,207 | -€2,759 | -34.6% |
| Other amounts payable | 47/48 | €154 | €1,056 | +€902 | +586% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,887 | €2,900 | +€13 | +0.5% |
| Other operating charges | 640/8 | €736 | €638 | -€98 | -13.3% |
| Gross operating margin | 9900 | €7,694 | €2,925 | -€4,769 | -62.0% |
| Operating profit (loss) | 9901 | €4,071 | -€613 | -€4,684 | |
| Financial income | 75/76B | €60 | €4 | -€56 | -93.3% |
| Recurring financial income | 75 | €60 | €4 | -€56 | -93.3% |
| Financial charges | 65/66B | €509 | €863 | +€354 | +69.5% |
| Recurring financial charges | 65 | €509 | €863 | +€354 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €3,622 | -€1,472 | -€5,094 | |
| Income taxes | 67/77 | €1,722 | €1,581 | -€141 | -8.2% |
| Profit (loss) for the period | 9904 | €1,900 | -€3,053 | -€4,953 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,900 | -€3,053 | -€4,953 |
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 25 October 2026 via checked.be.