POKENUT: 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.
POKENUT
Largest movements
- Cash -€15,530
down €15,530 (-82.3%), from €18,881 to €3,351
mainly Net result for the year (-€23,595) and Accrued charges and deferred income (-€1,187)
- Deferred charges and accrued income -€460
down €460 (-63.8%), from €721 to €261
- Profit (loss) carried forward -€23,595
down €23,595, from €611 to -€22,985
- Trade debts +€4,519
new in 2025: €4,519
- Tax, wage and social debts +€4,032
up €4,032 (+425.7%), from €947 to €4,979
of which Remuneration and social security: +€3,637
- Accrued charges and deferred income -€1,187
no longer reported in 2025 (was €1,187)
- Staff costs +€54,889
up €54,889 (+657.0%), from €8,355 to €63,244
- Gross operating margin +€31,295
up €31,295 (+232.2%), from €13,478 to €44,772
- Financial charges +€1,828
up €1,828 (+329.2%), from €555 to €2,383
- Depreciation -€1,716
no longer reported in 2025 (was €1,716)
- Other operating charges +€815
up €815 (+53.4%), from €1,527 to €2,342
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 | €22,760 | €6,631 | -€16,129 | -70.9% |
| Fixed assets | 21/28 | €560 | €560 | = | 0.0% |
| Tangible fixed assets | 22/27 | €560 | €560 | = | 0.0% |
| Plant, machinery and equipment | 23 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €22,201 | €6,072 | -€16,129 | -72.7% |
| Amounts receivable within one year | 40/41 | €2,599 | €2,460 | -€139 | -5.3% |
| Other amounts receivable | 41 | €2,599 | €2,460 | -€139 | -5.3% |
| Cash at bank and in hand | 54/58 | €18,881 | €3,351 | -€15,530 | -82.3% |
| Deferred charges and accrued income | 490/1 | €721 | €261 | -€460 | -63.8% |
| Total equity and liabilities | 10/49 | €22,760 | €6,631 | -€16,129 | -70.9% |
| Equity | 10/15 | €20,611 | -€2,985 | -€23,595 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €611 | -€22,985 | -€23,595 | |
| Amounts payable | 17/49 | €2,150 | €9,616 | +€7,466 | +347.3% |
| Amounts payable within one year | 42/48 | €963 | €9,616 | +€8,653 | +898.9% |
| Trade debts | 44 | - | €4,519 | +€4,519 | |
| Suppliers | 440/4 | - | €4,519 | +€4,519 | |
| Taxes, remuneration and social security | 45 | €947 | €4,979 | +€4,032 | +425.7% |
| Taxes | 450/3 | €719 | €1,114 | +€395 | +54.9% |
| Remuneration and social security | 454/9 | €228 | €3,865 | +€3,637 | +1593.5% |
| Other amounts payable | 47/48 | €16 | €118 | +€103 | +659.5% |
| Accrued charges and deferred income | 492/3 | €1,187 | - | -€1,187 | |
| Remuneration, social security and pensions | 62 | €8,355 | €63,244 | +€54,889 | +657.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,716 | - | -€1,716 | |
| Other operating charges | 640/8 | €1,527 | €2,342 | +€815 | +53.4% |
| Gross operating margin | 9900 | €13,478 | €44,772 | +€31,295 | +232.2% |
| Operating profit (loss) | 9901 | €1,880 | -€20,813 | -€22,694 | |
| Financial charges | 65/66B | €555 | €2,383 | +€1,828 | +329.2% |
| Recurring financial charges | 65 | €555 | €2,383 | +€1,828 | +329.2% |
| Profit (loss) for the period before taxes | 9903 | €1,325 | -€23,196 | -€24,521 | |
| Income taxes | 67/77 | €715 | €399 | -€315 | -44.1% |
| Profit (loss) for the period | 9904 | €611 | -€23,595 | -€24,206 | |
| Profit (loss) for the period to be appropriated | 9905 | €611 | -€23,595 | -€24,206 |
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 8 October 2026 via checked.be.