Pokédent: 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.
Pokédent
Largest movements
- Cash +€38,728
up €38,728 (+61.1%), from €63,355 to €102,083
mainly Net result for the year (+€58,958) and Depreciation (+€14,340)
- Tangible fixed assets -€12,512
down €12,512 (-24.0%), from €52,154 to €39,642
of which Furniture and vehicles: -€11,179
- Receivables within one year +€3,698
up €3,698 (+11.4%), from €32,517 to €36,215
of which Other amounts receivable: +€10,172
- Profit (loss) carried forward +€93,958
up €93,958 (+5836.7%), from €1,610 to €95,568
- Reserves -€35,000
down €35,000 (-51.3%), from €68,200 to €33,200
- Other debts -€10,180
down €10,180 (-100.0%), from €10,180 to €0
- Tax, wage and social debts -€7,505
down €7,505 (-89.5%), from €8,390 to €885
- Debts after one year -€5,427
down €5,427 (-11.8%), from €45,939 to €40,511
- Gross operating margin -€13,054
down €13,054 (-11.8%), from €110,616 to €97,562
- Taxes -€5,835
down €5,835 (-20.8%), from €27,998 to €22,163
- Depreciation +€1,446
up €1,446 (+11.2%), from €12,894 to €14,340
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 | €151,220 | €182,939 | +€31,718 | +21.0% |
| Fixed assets | 21/28 | €52,154 | €39,642 | -€12,512 | -24.0% |
| Tangible fixed assets | 22/27 | €52,154 | €39,642 | -€12,512 | -24.0% |
| Plant, machinery and equipment | 23 | €2,000 | €667 | -€1,333 | -66.7% |
| Furniture and vehicles | 24 | €50,154 | €38,975 | -€11,179 | -22.3% |
| Current assets | 29/58 | €99,067 | €143,297 | +€44,230 | +44.6% |
| Amounts receivable within one year | 40/41 | €32,517 | €36,215 | +€3,698 | +11.4% |
| Trade receivables | 40 | €32,517 | €26,043 | -€6,474 | -19.9% |
| Other amounts receivable | 41 | - | €10,172 | +€10,172 | |
| Cash at bank and in hand | 54/58 | €63,355 | €102,083 | +€38,728 | +61.1% |
| Deferred charges and accrued income | 490/1 | €3,194 | €4,999 | +€1,804 | +56.5% |
| Total equity and liabilities | 10/49 | €151,220 | €182,939 | +€31,718 | +21.0% |
| Equity | 10/15 | €74,810 | €133,768 | +€58,958 | +78.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,200 | €33,200 | -€35,000 | -51.3% |
| Distributable reserves | 133 | €68,200 | €33,200 | -€35,000 | -51.3% |
| Profit (loss) carried forward | 14 | €1,610 | €95,568 | +€93,958 | +5836.7% |
| Amounts payable | 17/49 | €76,410 | €49,171 | -€27,240 | -35.6% |
| Amounts payable after more than one year | 17 | €45,939 | €40,511 | -€5,427 | -11.8% |
| Financial debts | 170/4 | €45,939 | €40,511 | -€5,427 | -11.8% |
| Amounts payable within one year | 42/48 | €30,472 | €8,659 | -€21,812 | -71.6% |
| Current portion of amounts payable after more than one year | 42 | €5,222 | €5,427 | +€206 | +3.9% |
| Trade debts | 44 | €6,679 | €2,347 | -€4,333 | -64.9% |
| Suppliers | 440/4 | €6,679 | €2,347 | -€4,333 | -64.9% |
| Taxes, remuneration and social security | 45 | €8,390 | €885 | -€7,505 | -89.5% |
| Taxes | 450/3 | €8,390 | €885 | -€7,505 | -89.5% |
| Other amounts payable | 47/48 | €10,180 | €0 | -€10,180 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,894 | €14,340 | +€1,446 | +11.2% |
| Gross operating margin | 9900 | €110,616 | €97,562 | -€13,054 | -11.8% |
| Operating profit (loss) | 9901 | €97,721 | €83,222 | -€14,500 | -14.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,296 | €2,100 | -€196 | -8.5% |
| Recurring financial charges | 65 | €2,296 | €2,100 | -€196 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €95,425 | €81,122 | -€14,303 | -15.0% |
| Income taxes | 67/77 | €27,998 | €22,163 | -€5,835 | -20.8% |
| Profit (loss) for the period | 9904 | €67,427 | €58,958 | -€8,468 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,427 | €58,958 | -€8,468 | -12.6% |
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 11 October 2026 via checked.be.