POKI POKI: 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.
POKI POKI
Largest movements
- Receivables after one year +€23,290
new in 2025: €23,290
- Cash +€6,995
up €6,995 (+6.3%), from €110,757 to €117,752
mainly Net result for the year (+€37,728) and Tax, wage and social debts (+€18,993)
- Tangible fixed assets -€3,933
down €3,933 (-17.0%), from €23,193 to €19,260
of which Other tangible fixed assets: -€3,650
- Tax, wage and social debts +€18,993
up €18,993 (+113.3%), from €16,758 to €35,751
of which Taxes: +€17,826
- Other debts +€10,307
up €10,307 (+34.8%), from €29,648 to €39,955
- Reserves -€5,000
down €5,000 (-7.7%), from €65,000 to €60,000
- Taxes -€5,203
down €5,203 (-26.4%), from €19,742 to €14,539
- Staff costs +€3,835
up €3,835 (+32.9%), from €11,656 to €15,491
- Gross operating margin -€3,028
down €3,028 (-3.5%), from €86,170 to €83,142
- Financial charges +€1,985
up €1,985 (+72.5%), from €2,736 to €4,720
of which Financial charges: +€1,940
- Other operating charges +€1,894
up €1,894 (+44.4%), from €4,265 to €6,160
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 | €150,387 | €176,842 | +€26,456 | +17.6% |
| Fixed assets | 21/28 | €23,193 | €19,260 | -€3,933 | -17.0% |
| Tangible fixed assets | 22/27 | €23,193 | €19,260 | -€3,933 | -17.0% |
| Furniture and vehicles | 24 | €2,791 | €2,507 | -€284 | -10.2% |
| Other tangible fixed assets | 26 | €20,402 | €16,752 | -€3,650 | -17.9% |
| Current assets | 29/58 | €127,194 | €157,583 | +€30,389 | +23.9% |
| Amounts receivable after more than one year | 29 | - | €23,290 | +€23,290 | |
| Other amounts receivable | 291 | - | €23,290 | +€23,290 | |
| Stocks and contracts in progress | 3 | €1,672 | €952 | -€720 | -43.1% |
| Stocks | 30/36 | €1,672 | €952 | -€720 | -43.1% |
| Amounts receivable within one year | 40/41 | €14,765 | €15,590 | +€825 | +5.6% |
| Trade receivables | 40 | €14,765 | €15,590 | +€825 | +5.6% |
| Cash at bank and in hand | 54/58 | €110,757 | €117,752 | +€6,995 | +6.3% |
| Total equity and liabilities | 10/49 | €150,387 | €176,842 | +€26,456 | +17.6% |
| Equity | 10/15 | €100,498 | €95,498 | -€5,000 | -5.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €65,000 | €60,000 | -€5,000 | -7.7% |
| Distributable reserves | 133 | €65,000 | €60,000 | -€5,000 | -7.7% |
| Profit (loss) carried forward | 14 | €25,498 | €25,498 | = | 0.0% |
| Amounts payable | 17/49 | €49,888 | €81,344 | +€31,456 | +63.1% |
| Amounts payable within one year | 42/48 | €49,888 | €80,384 | +€30,496 | +61.1% |
| Trade debts | 44 | €3,483 | €4,678 | +€1,195 | +34.3% |
| Suppliers | 440/4 | €3,483 | €4,678 | +€1,195 | +34.3% |
| Taxes, remuneration and social security | 45 | €16,758 | €35,751 | +€18,993 | +113.3% |
| Taxes | 450/3 | €15,714 | €33,539 | +€17,826 | +113.4% |
| Remuneration and social security | 454/9 | €1,044 | €2,211 | +€1,167 | +111.8% |
| Other amounts payable | 47/48 | €29,648 | €39,955 | +€10,307 | +34.8% |
| Accrued charges and deferred income | 492/3 | - | €960 | +€960 | |
| Remuneration, social security and pensions | 62 | €11,656 | €15,491 | +€3,835 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,709 | €5,156 | +€447 | +9.5% |
| Other operating charges | 640/8 | €4,265 | €6,160 | +€1,894 | +44.4% |
| Gross operating margin | 9900 | €86,170 | €83,142 | -€3,028 | -3.5% |
| Operating profit (loss) | 9901 | €65,540 | €56,335 | -€9,205 | -14.0% |
| Financial income | 75/76B | €790 | €652 | -€138 | -17.5% |
| Recurring financial income | 75 | €790 | €652 | -€138 | -17.5% |
| Financial charges | 65/66B | €2,736 | €4,720 | +€1,985 | +72.5% |
| Recurring financial charges | 65 | €2,736 | €4,675 | +€1,940 | +70.9% |
| Non-recurring financial charges | 66B | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €63,594 | €52,267 | -€11,328 | -17.8% |
| Income taxes | 67/77 | €19,742 | €14,539 | -€5,203 | -26.4% |
| Profit (loss) for the period | 9904 | €43,852 | €37,728 | -€6,124 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,852 | €37,728 | -€6,124 | -14.0% |
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.