POKOBO: 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.
POKOBO
Largest movements
- Tangible fixed assets +€52,315
up €52,315 (+41.2%), from €126,900 to €179,215
of which Plant, machinery and equipment: +€53,763
- Cash -€7,718
down €7,718 (-63.9%), from €12,071 to €4,354
mainly Investment in fixed assets (net) (-€70,460) and Receivables within one year (-€5,701)
- Receivables within one year +€5,701
up €5,701 (+19.4%), from €29,335 to €35,037
of which Other amounts receivable: +€4,999
- Debts after one year +€20,397
up €20,397 (+34.5%), from €59,052 to €79,448
- Reserves +€18,000
up €18,000 (+78.3%), from €23,000 to €41,000
of which Distributable reserves: +€18,000
- Tax, wage and social debts +€5,280
up €5,280 (+18.8%), from €28,160 to €33,441
of which Taxes: +€4,180
- Trade debts +€3,573
up €3,573 (+11.4%), from €31,387 to €34,960
- Gross operating margin -€18,369
down €18,369 (-6.9%), from €267,075 to €248,706
- Staff costs -€18,287
down €18,287 (-8.5%), from €215,181 to €196,894
- Depreciation +€3,937
up €3,937 (+26.8%), from €14,707 to €18,645
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 | €194,688 | €242,175 | +€47,486 | +24.4% |
| Fixed assets | 21/28 | €139,685 | €191,500 | +€51,815 | +37.1% |
| Intangible fixed assets | 21 | €7,000 | €6,500 | -€500 | -7.1% |
| Tangible fixed assets | 22/27 | €126,900 | €179,215 | +€52,315 | +41.2% |
| Plant, machinery and equipment | 23 | €101,236 | €154,999 | +€53,763 | +53.1% |
| Furniture and vehicles | 24 | €5,614 | €4,166 | -€1,448 | -25.8% |
| Other tangible fixed assets | 26 | €20,050 | €20,050 | = | 0.0% |
| Financial fixed assets | 28 | €5,785 | €5,785 | = | 0.0% |
| Current assets | 29/58 | €55,004 | €50,675 | -€4,329 | -7.9% |
| Stocks and contracts in progress | 3 | €13,597 | €11,284 | -€2,312 | -17.0% |
| Stocks | 30/36 | €13,597 | €11,284 | -€2,312 | -17.0% |
| Amounts receivable within one year | 40/41 | €29,335 | €35,037 | +€5,701 | +19.4% |
| Trade receivables | 40 | €198 | €901 | +€702 | +354% |
| Other amounts receivable | 41 | €29,137 | €34,136 | +€4,999 | +17.2% |
| Cash at bank and in hand | 54/58 | €12,071 | €4,354 | -€7,718 | -63.9% |
| Total equity and liabilities | 10/49 | €194,688 | €242,175 | +€47,486 | +24.4% |
| Equity | 10/15 | €61,168 | €77,750 | +€16,583 | +27.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €23,000 | €41,000 | +€18,000 | +78.3% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €38,000 | +€18,000 | +90.0% |
| Profit (loss) carried forward | 14 | €8,168 | €6,750 | -€1,417 | -17.4% |
| Amounts payable | 17/49 | €133,521 | €164,425 | +€30,904 | +23.1% |
| Amounts payable after more than one year | 17 | €59,052 | €79,448 | +€20,397 | +34.5% |
| Financial debts | 170/4 | €59,052 | €79,448 | +€20,397 | +34.5% |
| Amounts payable within one year | 42/48 | €74,469 | €84,977 | +€10,507 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €14,922 | €16,576 | +€1,654 | +11.1% |
| Trade debts | 44 | €31,387 | €34,960 | +€3,573 | +11.4% |
| Suppliers | 440/4 | €31,387 | €34,960 | +€3,573 | +11.4% |
| Taxes, remuneration and social security | 45 | €28,160 | €33,441 | +€5,280 | +18.8% |
| Taxes | 450/3 | €9,159 | €13,339 | +€4,180 | +45.6% |
| Remuneration and social security | 454/9 | €19,001 | €20,102 | +€1,101 | +5.8% |
| Remuneration, social security and pensions | 62 | €215,181 | €196,894 | -€18,287 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,707 | €18,645 | +€3,937 | +26.8% |
| Other operating charges | 640/8 | €2,062 | €1,576 | -€486 | -23.6% |
| Gross operating margin | 9900 | €267,075 | €248,706 | -€18,369 | -6.9% |
| Operating profit (loss) | 9901 | €35,125 | €31,591 | -€3,534 | -10.1% |
| Financial income | 75/76B | €278 | €0 | -€278 | -100.0% |
| Recurring financial income | 75 | €278 | €0 | -€278 | -100.0% |
| Financial charges | 65/66B | €8,724 | €8,903 | +€179 | +2.0% |
| Recurring financial charges | 65 | €8,724 | €8,903 | +€179 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €26,678 | €22,688 | -€3,990 | -15.0% |
| Income taxes | 67/77 | €4,017 | €4,658 | +€641 | +16.0% |
| Profit (loss) for the period | 9904 | €22,661 | €18,030 | -€4,632 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,661 | €18,030 | -€4,632 | -20.4% |
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 16 October 2026 via checked.be.