POONCH: 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.
POONCH
Largest movements
- Cash +€3,246
up €3,246 (+92.1%), from €3,523 to €6,769
mainly Other debts (+€3,447) and Net result for the year (+€1,032)
- Receivables within one year +€1,076
up €1,076 (+93.9%), from €1,146 to €2,222
- Stocks and contracts -€781
down €781 (-4.2%), from €18,557 to €17,776
- Other debts +€3,447
new in 2023: €3,447
- Short-term financial debts -€1,295
no longer reported in 2023 (was €1,295)
- Profit (loss) carried forward +€1,032
up €1,032, from -€635 to €398
- Trade debts +€448
up €448 (+23.4%), from €1,909 to €2,357
- Gross operating margin +€9,796
up €9,796, from -€5,227 to €4,569
- Financial charges +€168
up €168 (+7.2%), from €2,341 to €2,509
- Other operating charges -€73
down €73 (-6.6%), from €1,100 to €1,028
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,226 | €26,767 | +€3,541 | +15.2% |
| Current assets | 29/58 | €23,226 | €26,767 | +€3,541 | +15.2% |
| Stocks and contracts in progress | 3 | €18,557 | €17,776 | -€781 | -4.2% |
| Stocks | 30/36 | €18,557 | €17,776 | -€781 | -4.2% |
| Amounts receivable within one year | 40/41 | €1,146 | €2,222 | +€1,076 | +93.9% |
| Trade receivables | 40 | €1,146 | €2,222 | +€1,076 | +93.9% |
| Cash at bank and in hand | 54/58 | €3,523 | €6,769 | +€3,246 | +92.1% |
| Total equity and liabilities | 10/49 | €23,226 | €26,767 | +€3,541 | +15.2% |
| Equity | 10/15 | €19,425 | €20,458 | +€1,032 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,460 | €1,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,460 | €1,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,460 | €1,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€635 | €398 | +€1,032 | |
| Amounts payable | 17/49 | €3,801 | €6,309 | +€2,509 | +66.0% |
| Amounts payable within one year | 42/48 | €3,801 | €6,309 | +€2,509 | +66.0% |
| Financial debts | 43 | €1,295 | - | -€1,295 | |
| Credit institutions | 430/8 | €1,295 | - | -€1,295 | |
| Trade debts | 44 | €1,909 | €2,357 | +€448 | +23.4% |
| Suppliers | 440/4 | €1,909 | €2,357 | +€448 | +23.4% |
| Taxes, remuneration and social security | 45 | €597 | €506 | -€91 | -15.2% |
| Taxes | 450/3 | €597 | €506 | -€91 | -15.2% |
| Other amounts payable | 47/48 | - | €3,447 | +€3,447 | |
| Other operating charges | 640/8 | €1,100 | €1,028 | -€73 | -6.6% |
| Gross operating margin | 9900 | -€5,227 | €4,569 | +€9,796 | |
| Operating profit (loss) | 9901 | -€6,328 | €3,541 | +€9,869 | |
| Financial charges | 65/66B | €2,341 | €2,509 | +€168 | +7.2% |
| Recurring financial charges | 65 | €2,341 | €2,509 | +€168 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,669 | €1,032 | +€9,701 | |
| Profit (loss) for the period | 9904 | -€8,669 | €1,032 | +€9,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,669 | €1,032 | +€9,701 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.