POKAPOKE: 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.
POKAPOKE
Largest movements
- Cash +€43,008
up €43,008 (+320%), from €13,427 to €56,436
mainly Net result for the year (+€40,581) and Depreciation (+€17,828)
- Tangible fixed assets -€10,392
down €10,392 (-17.4%), from €59,841 to €49,449
of which Plant, machinery and equipment: -€9,121
- Deferred charges and accrued income -€1,175
down €1,175 (-54.3%), from €2,164 to €990
- Profit (loss) carried forward +€40,581
up €40,581, from -€35,243 to €5,337
- Debts after one year -€9,840
down €9,840 (-24.4%), from €40,269 to €30,429
- Other debts -€9,015
down €9,015 (-32.1%), from €28,060 to €19,045
- Trade debts +€7,480
up €7,480 (+86.5%), from €8,649 to €16,129
- Contributions +€1,987
up €1,987 (+11.0%), from €18,013 to €20,000
- Gross operating margin +€133,568
up €133,568 (+201%), from €66,312 to €199,880
- Staff costs +€52,326
up €52,326 (+59.5%), from €88,000 to €140,326
- Depreciation +€8,871
up €8,871 (+99.0%), from €8,957 to €17,828
- Financial income +€4,680
new in 2025: €4,680
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 | €84,180 | €115,778 | +€31,598 | +37.5% |
| Fixed assets | 21/28 | €59,841 | €49,449 | -€10,392 | -17.4% |
| Tangible fixed assets | 22/27 | €59,841 | €49,449 | -€10,392 | -17.4% |
| Plant, machinery and equipment | 23 | €34,517 | €25,396 | -€9,121 | -26.4% |
| Furniture and vehicles | 24 | €9,406 | €11,800 | +€2,394 | +25.5% |
| Other tangible fixed assets | 26 | €15,918 | €12,253 | -€3,665 | -23.0% |
| Current assets | 29/58 | €24,339 | €66,329 | +€41,990 | +173% |
| Stocks and contracts in progress | 3 | €6,052 | €5,941 | -€111 | -1.8% |
| Stocks | 30/36 | €6,052 | €5,941 | -€111 | -1.8% |
| Amounts receivable within one year | 40/41 | €2,695 | €2,963 | +€267 | +9.9% |
| Trade receivables | 40 | €938 | - | -€938 | |
| Other amounts receivable | 41 | €1,757 | €2,963 | +€1,205 | +68.6% |
| Cash at bank and in hand | 54/58 | €13,427 | €56,436 | +€43,008 | +320% |
| Deferred charges and accrued income | 490/1 | €2,164 | €990 | -€1,175 | -54.3% |
| Total equity and liabilities | 10/49 | €84,180 | €115,778 | +€31,598 | +37.5% |
| Equity | 10/15 | -€17,230 | €25,337 | +€42,567 | |
| Contributions | 10/11 | €18,013 | €20,000 | +€1,987 | +11.0% |
| Profit (loss) carried forward | 14 | -€35,243 | €5,337 | +€40,581 | |
| Amounts payable | 17/49 | €101,410 | €90,441 | -€10,969 | -10.8% |
| Amounts payable after more than one year | 17 | €40,269 | €30,429 | -€9,840 | -24.4% |
| Financial debts | 170/4 | €40,269 | €30,429 | -€9,840 | -24.4% |
| Amounts payable within one year | 42/48 | €61,115 | €60,012 | -€1,103 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €5,722 | €7,234 | +€1,513 | +26.4% |
| Trade debts | 44 | €8,649 | €16,129 | +€7,480 | +86.5% |
| Suppliers | 440/4 | €8,649 | €16,129 | +€7,480 | +86.5% |
| Taxes, remuneration and social security | 45 | €18,685 | €17,604 | -€1,081 | -5.8% |
| Taxes | 450/3 | €1,768 | €3,824 | +€2,056 | +116% |
| Remuneration and social security | 454/9 | €16,917 | €13,780 | -€3,137 | -18.5% |
| Other amounts payable | 47/48 | €28,060 | €19,045 | -€9,015 | -32.1% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Remuneration, social security and pensions | 62 | €88,000 | €140,326 | +€52,326 | +59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,957 | €17,828 | +€8,871 | +99.0% |
| Other operating charges | 640/8 | €942 | €1,002 | +€60 | +6.4% |
| Gross operating margin | 9900 | €66,312 | €199,880 | +€133,568 | +201% |
| Operating profit (loss) | 9901 | -€31,588 | €40,724 | +€72,312 | |
| Financial income | 75/76B | - | €4,680 | +€4,680 | |
| Recurring financial income | 75 | - | €4,680 | +€4,680 | |
| Financial charges | 65/66B | €3,606 | €3,786 | +€180 | +5.0% |
| Recurring financial charges | 65 | €3,606 | €3,786 | +€180 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€35,194 | €41,618 | +€76,812 | |
| Income taxes | 67/77 | €50 | €1,038 | +€988 | +1,989% |
| Profit (loss) for the period | 9904 | -€35,243 | €40,581 | +€75,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,243 | €40,581 | +€75,824 |
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 22 October 2026 via checked.be.