POILPRE STUDIO: 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.
POILPRE STUDIO
Largest movements
- Receivables within one year -€926
down €926 (-6.0%), from €15,374 to €14,448
- Tangible fixed assets -€426
no longer reported in 2025 (was €426)
- Profit (loss) carried forward -€2,213
down €2,213 (-65.7%), from -€3,368 to -€5,581
- Trade debts +€849
up €849 (+175%), from €484 to €1,333
- Gross operating margin +€900
up €900 (+34.7%), from -€2,591 to -€1,691
- Purchases and services -€900
down €900 (-34.7%), from €2,591 to €1,691
- Financial income -€510
down €510 (-50.5%), from €1,010 to €500
- Other operating charges -€350
no longer reported in 2025 (was €350)
- Financial charges +€165
up €165 (+19.3%), from €857 to €1,022
of which Non-recurring financial charges: +€426
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 | €15,816 | €14,452 | -€1,364 | -8.6% |
| Fixed assets | 21/28 | €426 | - | -€426 | |
| Tangible fixed assets | 22/27 | €426 | - | -€426 | |
| Furniture and vehicles | 24 | €426 | - | -€426 | |
| Current assets | 29/58 | €15,390 | €14,452 | -€938 | -6.1% |
| Amounts receivable within one year | 40/41 | €15,374 | €14,448 | -€926 | -6.0% |
| Other amounts receivable | 41 | €15,374 | €14,448 | -€926 | -6.0% |
| Cash at bank and in hand | 54/58 | €16 | €4 | -€12 | -75.0% |
| Total equity and liabilities | 10/49 | €15,816 | €14,452 | -€1,364 | -8.6% |
| Equity | 10/15 | €15,332 | €13,119 | -€2,213 | -14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,368 | -€5,581 | -€2,213 | -65.7% |
| Amounts payable | 17/49 | €484 | €1,333 | +€849 | +175% |
| Amounts payable within one year | 42/48 | €484 | €1,333 | +€849 | +175% |
| Trade debts | 44 | €484 | €1,333 | +€849 | +175% |
| Suppliers | 440/4 | €484 | €1,333 | +€849 | +175% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,591 | €1,691 | -€900 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134 | - | -€134 | |
| Other operating charges | 640/8 | €350 | - | -€350 | |
| Gross operating margin | 9900 | -€2,591 | -€1,691 | +€900 | +34.7% |
| Operating profit (loss) | 9901 | -€3,075 | -€1,691 | +€1,384 | +45.0% |
| Financial income | 75/76B | €1,010 | €500 | -€510 | -50.5% |
| Recurring financial income | 75 | €1,010 | €500 | -€510 | -50.5% |
| Financial charges | 65/66B | €857 | €1,022 | +€165 | +19.3% |
| Recurring financial charges | 65 | €857 | €596 | -€261 | -30.5% |
| Non-recurring financial charges | 66B | - | €426 | +€426 | |
| Profit (loss) for the period before taxes | 9903 | -€2,922 | -€2,213 | +€709 | +24.3% |
| Profit (loss) for the period | 9904 | -€2,922 | -€2,213 | +€709 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,922 | -€2,213 | +€709 | +24.3% |
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 15 October 2026 via checked.be.