POKITIN: 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.
POKITIN
Largest movements
- Receivables within one year -€24,268
down €24,268 (-48.6%), from €49,926 to €25,659
of which Trade receivables: -€32,014
- Financial fixed assets -€2,468
no longer reported in 2025 (was €2,468)
- Trade debts -€35,623
down €35,623 (-72.4%), from €49,205 to €13,582
- Other debts +€12,405
up €12,405 (+83.7%), from €14,820 to €27,225
- Profit (loss) carried forward -€11,437
down €11,437 (-23.8%), from -€48,119 to -€59,556
- Tax, wage and social debts +€7,632
up €7,632 (+99.1%), from €7,703 to €15,335
- Short-term financial debts +€585
up €585 (+2.6%), from €22,574 to €23,160
- Gross operating margin +€17,755
up €17,755 (+75.7%), from -€23,469 to -€5,714
- Write-downs -€9,750
no longer reported in 2025 (was €9,750)
- Other operating charges -€2,438
down €2,438 (-71.9%), from €3,391 to €954
- Financial charges +€1,557
up €1,557 (+55.2%), from €2,821 to €4,378
- Depreciation -€505
down €505 (-50.6%), from €996 to €492
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 | €54,710 | €28,442 | -€26,267 | -48.0% |
| Fixed assets | 21/28 | €4,002 | €1,635 | -€2,367 | -59.1% |
| Tangible fixed assets | 22/27 | €1,534 | €1,635 | +€101 | +6.6% |
| Furniture and vehicles | 24 | €1,534 | €1,635 | +€101 | +6.6% |
| Financial fixed assets | 28 | €2,468 | - | -€2,468 | |
| Current assets | 29/58 | €50,707 | €26,807 | -€23,900 | -47.1% |
| Amounts receivable within one year | 40/41 | €49,926 | €25,659 | -€24,268 | -48.6% |
| Trade receivables | 40 | €49,924 | €17,910 | -€32,014 | -64.1% |
| Other amounts receivable | 41 | €3 | €7,749 | +€7,746 | +296,796% |
| Cash at bank and in hand | 54/58 | €42 | €31 | -€12 | -27.7% |
| Deferred charges and accrued income | 490/1 | €738 | €1,117 | +€379 | +51.4% |
| Total equity and liabilities | 10/49 | €54,710 | €28,442 | -€26,267 | -48.0% |
| Equity | 10/15 | -€40,059 | -€51,496 | -€11,437 | -28.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€48,119 | -€59,556 | -€11,437 | -23.8% |
| Amounts payable | 17/49 | €94,768 | €79,939 | -€14,830 | -15.6% |
| Amounts payable within one year | 42/48 | €94,303 | €79,302 | -€15,000 | -15.9% |
| Financial debts | 43 | €22,574 | €23,160 | +€585 | +2.6% |
| Credit institutions | 430/8 | €22,574 | €23,160 | +€585 | +2.6% |
| Trade debts | 44 | €49,205 | €13,582 | -€35,623 | -72.4% |
| Suppliers | 440/4 | €49,205 | €13,582 | -€35,623 | -72.4% |
| Taxes, remuneration and social security | 45 | €7,703 | €15,335 | +€7,632 | +99.1% |
| Taxes | 450/3 | €7,703 | €15,335 | +€7,632 | +99.1% |
| Other amounts payable | 47/48 | €14,820 | €27,225 | +€12,405 | +83.7% |
| Accrued charges and deferred income | 492/3 | €466 | €636 | +€170 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €996 | €492 | -€505 | -50.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,750 | - | -€9,750 | |
| Other operating charges | 640/8 | €3,391 | €954 | -€2,438 | -71.9% |
| Gross operating margin | 9900 | -€23,469 | -€5,714 | +€17,755 | +75.7% |
| Operating profit (loss) | 9901 | -€37,607 | -€7,160 | +€30,447 | +81.0% |
| Financial income | 75/76B | €7 | €101 | +€94 | +1,385% |
| Recurring financial income | 75 | €7 | €101 | +€94 | +1,385% |
| Financial charges | 65/66B | €2,821 | €4,378 | +€1,557 | +55.2% |
| Recurring financial charges | 65 | €2,821 | €4,378 | +€1,557 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | -€40,422 | -€11,437 | +€28,984 | +71.7% |
| Income taxes | 67/77 | -€3 | €0 | +€3 | |
| Profit (loss) for the period | 9904 | -€40,419 | -€11,437 | +€28,982 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,419 | -€11,437 | +€28,982 | +71.7% |
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 14 October 2026 via checked.be.