Poisson d'Avril: what changed
What changed
Poisson d'Avril
filed annual accounts (NBB)
Net result for the year
-€91,334
2024 · -€6,024-€85,310
Equity
-€105,400
2024 · -€14,066-€91,334
Cash
€1,725
2024 · €9,744-€8,020
Balance sheet total
€2.0m
2024 · €1.0m+€964,694
Largest movements
Assets
- Tangible fixed assets +€975,526
up €975,526 (+99.6%), from €979,064 to €2.0m
Equity and liabilities
- Debts after one year +€1.3m
up €1.3m (+840%), from €151,023 to €1.4m
- Trade debts -€159,004
down €159,004 (-84.5%), from €188,076 to €29,072
- Profit (loss) carried forward -€91,334
down €91,334 (-111%), from -€82,236 to -€173,571
- Other debts -€88,736
down €88,736 (-13.4%), from €660,412 to €571,676
- Current portion of long-term debt +€35,568
up €35,568 (+222%), from €16,038 to €51,607
Income statement
- Depreciation +€60,231
up €60,231 (+54.0%), from €111,549 to €171,780
- Financial charges +€20,637
up €20,637 (+107%), from €19,338 to €39,975
- Other operating charges +€13,548
up €13,548 (+64.8%), from €20,904 to €34,452
- Gross operating margin +€9,106
up €9,106 (+6.2%), from €145,767 to €154,873
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€6,024
Gross operating margin
+€9,106
Depreciation
-€60,231
Other operating charges
-€13,548
Financial charges
-€20,637
Result 2025
-€91,334
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€164,483
Investment
-€1.1m
Financing
+€1.3m
Cash 2024
€9,744
From operations (derived)
-€164,483
Net result for the year
-€91,334
Depreciation
+€171,780
Receivables within one year
-€1,066
Deferred charges and accrued income
+€3,878
Trade debts
-€159,004
Other debts
-€88,736
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€1.3m
Debts after one year
+€1.3m
Current portion of long-term debt
+€35,568
Cash 2025
€1,725
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,001,484 | €1,966,178 | +€964,694 | +96.3% |
| Fixed assets | 21/28 | €979,064 | €1,954,590 | +€975,526 | +99.6% |
| Tangible fixed assets | 22/27 | €979,064 | €1,954,590 | +€975,526 | +99.6% |
| Land and buildings | 22 | €979,064 | €1,954,590 | +€975,526 | +99.6% |
| Current assets | 29/58 | €22,420 | €11,588 | -€10,832 | -48.3% |
| Amounts receivable within one year | 40/41 | - | €1,066 | +€1,066 | |
| Other amounts receivable | 41 | - | €1,066 | +€1,066 | |
| Current investments | 50/53 | €8,798 | €8,798 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,744 | €1,725 | -€8,020 | -82.3% |
| Deferred charges and accrued income | 490/1 | €3,878 | €0 | -€3,878 | -100% |
| Total equity and liabilities | 10/49 | €1,001,484 | €1,966,178 | +€964,694 | +96.3% |
| Equity | 10/15 | -€14,066 | -€105,400 | -€91,334 | -649% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,236 | -€173,571 | -€91,334 | -111% |
| Amounts payable | 17/49 | €1,015,549 | €2,071,578 | +€1.1m | +104% |
| Amounts payable after more than one year | 17 | €151,023 | €1,419,224 | +€1.3m | +840% |
| Financial debts | 170/4 | €151,023 | €1,419,224 | +€1.3m | +840% |
| Amounts payable within one year | 42/48 | €864,526 | €652,354 | -€212,172 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €16,038 | €51,607 | +€35,568 | +222% |
| Trade debts | 44 | €188,076 | €29,072 | -€159,004 | -84.5% |
| Suppliers | 440/4 | €188,076 | €29,072 | -€159,004 | -84.5% |
| Other amounts payable | 47/48 | €660,412 | €571,676 | -€88,736 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,549 | €171,780 | +€60,231 | +54.0% |
| Other operating charges | 640/8 | €20,904 | €34,452 | +€13,548 | +64.8% |
| Gross operating margin | 9900 | €145,767 | €154,873 | +€9,106 | +6.2% |
| Operating profit (loss) | 9901 | €13,314 | -€51,359 | -€64,674 | |
| Financial charges | 65/66B | €19,338 | €39,975 | +€20,637 | +107% |
| Recurring financial charges | 65 | €19,338 | €39,975 | +€20,637 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€6,024 | -€91,334 | -€85,310 | -1,416% |
| Profit (loss) for the period | 9904 | -€6,024 | -€91,334 | -€85,310 | -1,416% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,024 | -€91,334 | -€85,310 | -1,416% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.