Poon: 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.
Poon
Largest movements
- Cash +€43,453
up €43,453 (+2,703%), from €1,608 to €45,061
mainly Advances received (+€19,965) and Net result for the year (+€10,755)
- Receivables within one year -€5,920
down €5,920 (-16.2%), from €36,465 to €30,545
of which Trade receivables: -€8,965
- Advances received +€19,965
new in 2025: €19,965
- Reserves +€9,922
up €9,922 (+44.6%), from €22,236 to €32,157
- Other debts +€7,918
up €7,918 (+427%), from €1,852 to €9,770
- Tax, wage and social debts -€6,167
down €6,167 (-64.6%), from €9,552 to €3,385
- Trade debts +€5,896
up €5,896 (+229%), from €2,573 to €8,468
- Gross operating margin -€15,530
down €15,530 (-52.9%), from €29,364 to €13,834
- Taxes -€3,159
down €3,159 (-51.7%), from €6,110 to €2,951
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 | €38,073 | €75,606 | +€37,533 | +98.6% |
| Current assets | 29/58 | €38,073 | €75,606 | +€37,533 | +98.6% |
| Amounts receivable within one year | 40/41 | €36,465 | €30,545 | -€5,920 | -16.2% |
| Trade receivables | 40 | €36,465 | €27,500 | -€8,965 | -24.6% |
| Other amounts receivable | 41 | - | €3,045 | +€3,045 | |
| Cash at bank and in hand | 54/58 | €1,608 | €45,061 | +€43,453 | +2,703% |
| Total equity and liabilities | 10/49 | €38,073 | €75,606 | +€37,533 | +98.6% |
| Equity | 10/15 | €24,096 | €34,017 | +€9,922 | +41.2% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €22,236 | €32,157 | +€9,922 | +44.6% |
| Distributable reserves | 133 | €22,236 | €32,157 | +€9,922 | +44.6% |
| Amounts payable | 17/49 | €13,977 | €41,589 | +€27,611 | +198% |
| Amounts payable within one year | 42/48 | €13,977 | €41,589 | +€27,611 | +198% |
| Trade debts | 44 | €2,573 | €8,468 | +€5,896 | +229% |
| Suppliers | 440/4 | €2,573 | €8,468 | +€5,896 | +229% |
| Advances received on contracts in progress | 46 | - | €19,965 | +€19,965 | |
| Taxes, remuneration and social security | 45 | €9,552 | €3,385 | -€6,167 | -64.6% |
| Taxes | 450/3 | €9,552 | €3,385 | -€6,167 | -64.6% |
| Other amounts payable | 47/48 | €1,852 | €9,770 | +€7,918 | +427% |
| Other operating charges | 640/8 | €50 | €75 | +€25 | +49.0% |
| Gross operating margin | 9900 | €29,364 | €13,834 | -€15,530 | -52.9% |
| Operating profit (loss) | 9901 | €29,314 | €13,760 | -€15,554 | -53.1% |
| Financial charges | 65/66B | €109 | €54 | -€55 | -50.7% |
| Recurring financial charges | 65 | €109 | €54 | -€55 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €29,205 | €13,706 | -€15,499 | -53.1% |
| Income taxes | 67/77 | €6,110 | €2,951 | -€3,159 | -51.7% |
| Profit (loss) for the period | 9904 | €23,095 | €10,755 | -€12,340 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,095 | €10,755 | -€12,340 | -53.4% |
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 24 October 2026 via checked.be.