Poke The Bear: 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 The Bear
Largest movements
- Cash -€21,181
down €21,181 (-52.4%), from €40,428 to €19,247
mainly Net result for the year (-€21,297) and Receivables within one year (-€4,852)
- Receivables within one year +€4,852
up €4,852 (+31.2%), from €15,541 to €20,393
of which Trade receivables: +€8,493
- Tangible fixed assets -€3,268
down €3,268 (-59.2%), from €5,519 to €2,251
of which Furniture and vehicles: -€3,141
- Deferred charges and accrued income -€1,244
down €1,244 (-38.1%), from €3,265 to €2,021
- Financial fixed assets +€1,045
up €1,045, from €0 to €1,045
- Profit (loss) carried forward -€21,297
down €21,297 (-671%), from -€3,175 to -€24,472
- Advances received +€1,120
new in 2025: €1,120
- Tax, wage and social debts +€711
up €711, from €0 to €711
- Gross operating margin -€17,190
down €17,190, from €1,761 to -€15,429
- Taxes +€1,374
up €1,374, from €0 to €1,374
- Depreciation -€471
down €471 (-12.6%), from €3,739 to €3,268
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 | €64,752 | €44,957 | -€19,795 | -30.6% |
| Fixed assets | 21/28 | €5,519 | €3,296 | -€2,223 | -40.3% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -58.8% |
| Tangible fixed assets | 22/27 | €5,519 | €2,251 | -€3,268 | -59.2% |
| Plant, machinery and equipment | 23 | €608 | €481 | -€127 | -20.8% |
| Furniture and vehicles | 24 | €4,911 | €1,770 | -€3,141 | -64.0% |
| Financial fixed assets | 28 | €0 | €1,045 | +€1,045 | |
| Current assets | 29/58 | €59,233 | €41,661 | -€17,572 | -29.7% |
| Amounts receivable within one year | 40/41 | €15,541 | €20,393 | +€4,852 | +31.2% |
| Trade receivables | 40 | €5,234 | €13,727 | +€8,493 | +162% |
| Other amounts receivable | 41 | €10,307 | €6,667 | -€3,641 | -35.3% |
| Cash at bank and in hand | 54/58 | €40,428 | €19,247 | -€21,181 | -52.4% |
| Deferred charges and accrued income | 490/1 | €3,265 | €2,021 | -€1,244 | -38.1% |
| Total equity and liabilities | 10/49 | €64,752 | €44,957 | -€19,795 | -30.6% |
| Equity | 10/15 | €61,310 | €40,013 | -€21,297 | -34.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,285 | €58,285 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,425 | €56,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,175 | -€24,472 | -€21,297 | -671% |
| Amounts payable | 17/49 | €3,442 | €4,945 | +€1,503 | +43.7% |
| Amounts payable within one year | 42/48 | €3,442 | €4,769 | +€1,327 | +38.5% |
| Financial debts | 43 | €162 | €0 | -€162 | -100% |
| Credit institutions | 430/8 | €162 | €0 | -€162 | -100% |
| Trade debts | 44 | €3,279 | €2,937 | -€342 | -10.4% |
| Suppliers | 440/4 | €3,279 | €2,937 | -€342 | -10.4% |
| Advances received on contracts in progress | 46 | - | €1,120 | +€1,120 | |
| Taxes, remuneration and social security | 45 | €0 | €711 | +€711 | |
| Taxes | 450/3 | €0 | €711 | +€711 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €176 | +€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €3,268 | -€471 | -12.6% |
| Other operating charges | 640/8 | €1,142 | €1,207 | +€65 | +5.6% |
| Gross operating margin | 9900 | €1,761 | -€15,429 | -€17,190 | |
| Operating profit (loss) | 9901 | -€3,120 | -€19,904 | -€16,784 | -538% |
| Financial income | 75/76B | €73 | €0 | -€73 | -100% |
| Recurring financial income | 75 | €73 | €0 | -€73 | -100% |
| Financial charges | 65/66B | €129 | €20 | -€109 | -84.6% |
| Recurring financial charges | 65 | €129 | €20 | -€109 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,175 | -€19,923 | -€16,748 | -528% |
| Income taxes | 67/77 | €0 | €1,374 | +€1,374 | |
| Profit (loss) for the period | 9904 | -€3,175 | -€21,297 | -€18,123 | -571% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,175 | -€21,297 | -€18,123 | -571% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.