POKE: 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.
POKE
Largest movements
- Deferred charges and accrued income -€26,013
down €26,013 (-100.0%), from €26,013 to €0
- Cash +€17,974
up €17,974 (+99.2%), from €18,111 to €36,085
mainly Net result for the year (+€46,907) and Deferred charges and accrued income (+€26,013)
- Receivables after one year +€15,936
new in 2025: €15,936
- Tangible fixed assets -€6,959
down €6,959 (-6.6%), from €105,972 to €99,013
of which Furniture and vehicles: -€6,992
- Receivables within one year +€5,935
up €5,935 (+13.8%), from €43,003 to €48,938
of which Trade receivables: +€6,022
- Other debts -€55,005
down €55,005 (-100.0%), from €55,005 to €0
- Reserves +€46,907
up €46,907 (+131.0%), from €35,804 to €82,711
of which Distributable reserves: +€48,767
- Tax, wage and social debts +€15,927
up €15,927 (+910.1%), from €1,750 to €17,677
- Debts after one year -€11,999
down €11,999 (-15.3%), from €78,221 to €66,222
- Trade debts +€10,278
up €10,278 (+96.0%), from €10,711 to €20,989
- Gross operating margin +€58,073
up €58,073 (+383.0%), from €15,162 to €73,235
- Taxes +€13,791
up €13,791 (+788.1%), from €1,750 to €15,541
- Depreciation +€1,111
up €1,111 (+18.5%), from €6,016 to €7,127
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 | €193,100 | €199,972 | +€6,873 | +3.6% |
| Fixed assets | 21/28 | €105,972 | €99,013 | -€6,959 | -6.6% |
| Tangible fixed assets | 22/27 | €105,972 | €99,013 | -€6,959 | -6.6% |
| Land and buildings | 22 | €98,784 | €98,817 | +€33 | 0.0% |
| Furniture and vehicles | 24 | €7,188 | €196 | -€6,992 | -97.3% |
| Current assets | 29/58 | €87,127 | €100,959 | +€13,832 | +15.9% |
| Amounts receivable after more than one year | 29 | - | €15,936 | +€15,936 | |
| Other amounts receivable | 291 | - | €15,936 | +€15,936 | |
| Amounts receivable within one year | 40/41 | €43,003 | €48,938 | +€5,935 | +13.8% |
| Trade receivables | 40 | €39,001 | €45,023 | +€6,022 | +15.4% |
| Other amounts receivable | 41 | €4,002 | €3,915 | -€87 | -2.2% |
| Cash at bank and in hand | 54/58 | €18,111 | €36,085 | +€17,974 | +99.2% |
| Deferred charges and accrued income | 490/1 | €26,013 | €0 | -€26,013 | -100.0% |
| Total equity and liabilities | 10/49 | €193,100 | €199,972 | +€6,873 | +3.6% |
| Equity | 10/15 | €42,004 | €88,911 | +€46,907 | +111.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,804 | €82,711 | +€46,907 | +131.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €33,944 | €82,711 | +€48,767 | +143.7% |
| Amounts payable | 17/49 | €151,095 | €111,061 | -€40,034 | -26.5% |
| Amounts payable after more than one year | 17 | €78,221 | €66,222 | -€11,999 | -15.3% |
| Financial debts | 170/4 | €78,221 | €66,222 | -€11,999 | -15.3% |
| Amounts payable within one year | 42/48 | €72,875 | €44,839 | -€28,036 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €5,409 | €5,960 | +€551 | +10.2% |
| Financial debts | 43 | - | €214 | +€214 | |
| Credit institutions | 430/8 | - | €214 | +€214 | |
| Trade debts | 44 | €10,711 | €20,989 | +€10,278 | +96.0% |
| Suppliers | 440/4 | €10,711 | €20,989 | +€10,278 | +96.0% |
| Taxes, remuneration and social security | 45 | €1,750 | €17,677 | +€15,927 | +910.1% |
| Taxes | 450/3 | €1,750 | €17,677 | +€15,927 | +910.1% |
| Other amounts payable | 47/48 | €55,005 | €0 | -€55,005 | -100.0% |
| Non-recurring operating income | 76A | - | €7,327 | +€7,327 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,016 | €7,127 | +€1,111 | +18.5% |
| Other operating charges | 640/8 | €1,324 | €1,920 | +€596 | +45.0% |
| Gross operating margin | 9900 | €15,162 | €73,235 | +€58,073 | +383.0% |
| Operating profit (loss) | 9901 | €7,822 | €64,188 | +€56,366 | +720.6% |
| Financial income | 75/76B | - | €236 | +€236 | |
| Recurring financial income | 75 | - | €236 | +€236 | |
| Financial charges | 65/66B | €1,759 | €1,975 | +€216 | +12.3% |
| Recurring financial charges | 65 | €1,759 | €1,975 | +€216 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €6,063 | €62,448 | +€56,385 | +930.0% |
| Income taxes | 67/77 | €1,750 | €15,541 | +€13,791 | +788.1% |
| Profit (loss) for the period | 9904 | €4,313 | €46,907 | +€42,594 | +987.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,313 | €46,907 | +€42,594 | +987.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.