POKE & BULLES: 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.
POKE & BULLES
Largest movements
- Receivables within one year +€14,925
new in 2025: €14,925
of which Trade receivables: +€14,672
- Tangible fixed assets -€8,283
down €8,283 (-33.1%), from €25,056 to €16,773
of which Furniture and vehicles: -€7,113
- Cash +€3,099
up €3,099 (+70.2%), from €4,412 to €7,511
mainly Net result for the year (+€11,771) and Trade debts (+€9,342)
- Deferred charges and accrued income -€1,343
down €1,343 (-48.8%), from €2,752 to €1,409
- Financial fixed assets +€1,029
up €1,029 (+301%), from €342 to €1,371
- Debts after one year -€12,113
down €12,113 (-41.4%), from €29,274 to €17,161
- Profit (loss) carried forward +€11,771
up €11,771 (+34.4%), from -€34,187 to -€22,416
- Trade debts +€9,342
up €9,342 (+97.8%), from €9,557 to €18,899
- Current portion of long-term debt +€1,009
up €1,009 (+8.5%), from €11,931 to €12,940
- Tax, wage and social debts -€670
down €670 (-62.3%), from €1,075 to €405
of which Taxes: -€519
- Turnover +€6,330
up €6,330 (+7.6%), from €83,046 to €89,376
- Gross operating margin +€5,253
up €5,253 (+31.5%), from €16,661 to €21,914
- Staff costs -€4,445
no longer reported in 2025 (was €4,445)
- Purchases and services +€1,077
up €1,077 (+1.6%), from €66,385 to €67,462
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 | €32,650 | €41,989 | +€9,339 | +28.6% |
| Formation expenses | 20 | €88 | - | -€88 | |
| Fixed assets | 21/28 | €25,398 | €18,144 | -€7,254 | -28.6% |
| Tangible fixed assets | 22/27 | €25,056 | €16,773 | -€8,283 | -33.1% |
| Plant, machinery and equipment | 23 | €9,718 | €8,548 | -€1,170 | -12.0% |
| Furniture and vehicles | 24 | €15,338 | €8,225 | -€7,113 | -46.4% |
| Financial fixed assets | 28 | €342 | €1,371 | +€1,029 | +301% |
| Current assets | 29/58 | €7,164 | €23,845 | +€16,681 | +233% |
| Amounts receivable within one year | 40/41 | - | €14,925 | +€14,925 | |
| Trade receivables | 40 | - | €14,672 | +€14,672 | |
| Other amounts receivable | 41 | - | €253 | +€253 | |
| Cash at bank and in hand | 54/58 | €4,412 | €7,511 | +€3,099 | +70.2% |
| Deferred charges and accrued income | 490/1 | €2,752 | €1,409 | -€1,343 | -48.8% |
| Total equity and liabilities | 10/49 | €32,650 | €41,989 | +€9,339 | +28.6% |
| Equity | 10/15 | -€19,187 | -€7,416 | +€11,771 | +61.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,187 | -€22,416 | +€11,771 | +34.4% |
| Amounts payable | 17/49 | €51,837 | €49,405 | -€2,432 | -4.7% |
| Amounts payable after more than one year | 17 | €29,274 | €17,161 | -€12,113 | -41.4% |
| Financial debts | 170/4 | €29,274 | €17,161 | -€12,113 | -41.4% |
| Amounts payable within one year | 42/48 | €22,563 | €32,244 | +€9,681 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €11,931 | €12,940 | +€1,009 | +8.5% |
| Trade debts | 44 | €9,557 | €18,899 | +€9,342 | +97.8% |
| Suppliers | 440/4 | €9,557 | €18,899 | +€9,342 | +97.8% |
| Taxes, remuneration and social security | 45 | €1,075 | €405 | -€670 | -62.3% |
| Taxes | 450/3 | €519 | - | -€519 | |
| Remuneration and social security | 454/9 | €556 | €405 | -€151 | -27.2% |
| Turnover | 70 | €83,046 | €89,376 | +€6,330 | +7.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,385 | €67,462 | +€1,077 | +1.6% |
| Remuneration, social security and pensions | 62 | €4,445 | - | -€4,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,636 | €8,372 | -€264 | -3.1% |
| Gross operating margin | 9900 | €16,661 | €21,914 | +€5,253 | +31.5% |
| Operating profit (loss) | 9901 | €3,580 | €13,542 | +€9,962 | +278% |
| Financial income | 75/76B | €597 | - | -€597 | |
| Recurring financial income | 75 | €597 | - | -€597 | |
| Financial charges | 65/66B | €1,913 | €1,771 | -€142 | -7.4% |
| Recurring financial charges | 65 | €1,913 | €1,771 | -€142 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €2,264 | €11,771 | +€9,507 | +420% |
| Profit (loss) for the period | 9904 | €2,264 | €11,771 | +€9,507 | +420% |
| Profit (loss) for the period to be appropriated | 9905 | €2,264 | €11,771 | +€9,507 | +420% |
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 27 October 2026 via checked.be.