POK: what changed
Two fiscal 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.
POK
Largest movements
- Cash -€123,914
down €123,914 (-98.2%), from €126,247 to €2,333
mainly Other debts (-€139,697) and Net result for the year (-€26,318)
- Receivables within one year -€56,928
down €56,928 (-81.5%), from €69,878 to €12,950
of which Trade receivables: -€47,799
- Deferred charges and accrued income -€3,284
down €3,284 (-46.4%), from €7,083 to €3,800
- Other debts -€139,697
down €139,697 (-89.6%), from €155,959 to €16,262
- Profit (loss) carried forward -€26,318
down €26,318, from €416 to -€25,902
- Trade debts -€20,644
down €20,644 (-98.3%), from €21,003 to €359
- Gross operating margin -€97,194
down €97,194 (-93.4%), from €104,094 to €6,901
- Taxes -€13,836
down €13,836 (-90.7%), from €15,257 to €1,421
- Staff costs +€6,567
up €6,567 (+40.9%), from €16,053 to €22,620
- Financial income +€3,908
up €3,908 (+1935.8%), from €202 to €4,110
of which Non-recurring financial income: +€3,543
- Depreciation -€2,363
down €2,363 (-25.6%), from €9,219 to €6,856
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.
Cash bridge derived
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 | €246,066 | €59,798 | -€186,268 | -75.7% |
| Fixed assets | 21/28 | €42,857 | €40,715 | -€2,142 | -5.0% |
| Tangible fixed assets | 22/27 | €42,857 | €40,715 | -€2,142 | -5.0% |
| Land and buildings | 22 | €33,920 | €29,729 | -€4,191 | -12.4% |
| Plant, machinery and equipment | 23 | €6,460 | €10,986 | +€4,526 | +70.1% |
| Furniture and vehicles | 24 | €2,477 | - | -€2,477 | |
| Current assets | 29/58 | €203,209 | €19,083 | -€184,126 | -90.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €69,878 | €12,950 | -€56,928 | -81.5% |
| Trade receivables | 40 | €53,249 | €5,450 | -€47,799 | -89.8% |
| Other amounts receivable | 41 | €16,629 | €7,500 | -€9,129 | -54.9% |
| Cash at bank and in hand | 54/58 | €126,247 | €2,333 | -€123,914 | -98.2% |
| Deferred charges and accrued income | 490/1 | €7,083 | €3,800 | -€3,284 | -46.4% |
| Total equity and liabilities | 10/49 | €246,066 | €59,798 | -€186,268 | -75.7% |
| Equity | 10/15 | €68,587 | €42,269 | -€26,318 | -38.4% |
| 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 | €416 | -€25,902 | -€26,318 | |
| Amounts payable | 17/49 | €177,479 | €17,529 | -€159,950 | -90.1% |
| Amounts payable within one year | 42/48 | €177,479 | €16,779 | -€160,700 | -90.5% |
| Trade debts | 44 | €21,003 | €359 | -€20,644 | -98.3% |
| Suppliers | 440/4 | €21,003 | €359 | -€20,644 | -98.3% |
| Taxes, remuneration and social security | 45 | €517 | €159 | -€358 | -69.3% |
| Taxes | 450/3 | - | €159 | +€159 | |
| Remuneration and social security | 454/9 | €517 | - | -€517 | |
| Other amounts payable | 47/48 | €155,959 | €16,262 | -€139,697 | -89.6% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Non-recurring operating income | 76A | €153,958 | - | -€153,958 | |
| Remuneration, social security and pensions | 62 | €16,053 | €22,620 | +€6,567 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,219 | €6,856 | -€2,363 | -25.6% |
| Other operating charges | 640/8 | €2,567 | €2,591 | +€24 | +0.9% |
| Gross operating margin | 9900 | €104,094 | €6,901 | -€97,194 | -93.4% |
| Operating profit (loss) | 9901 | €76,255 | -€25,166 | -€101,421 | |
| Financial income | 75/76B | €202 | €4,110 | +€3,908 | +1935.8% |
| Recurring financial income | 75 | €202 | €567 | +€365 | +180.8% |
| Non-recurring financial income | 76B | - | €3,543 | +€3,543 | |
| Financial charges | 65/66B | €2,200 | €3,841 | +€1,641 | +74.6% |
| Recurring financial charges | 65 | €2,200 | €3,841 | +€1,641 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €74,256 | -€24,897 | -€99,154 | |
| Income taxes | 67/77 | €15,257 | €1,421 | -€13,836 | -90.7% |
| Profit (loss) for the period | 9904 | €59,000 | -€26,318 | -€85,318 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,000 | -€26,318 | -€85,318 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.