POOT: 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.
POOT
Largest movements
- Cash +€76,332
up €76,332 (+82.7%), from €92,337 to €168,669
mainly Net result for the year (+€74,454) and Depreciation (+€43,259)
- Reserves +€74,454
up €74,454 (+33.1%), from €224,668 to €299,122
- Debts after one year -€18,652
down €18,652 (-22.1%), from €84,374 to €65,722
- Tax, wage and social debts +€7,393
up €7,393 (+53.9%), from €13,716 to €21,109
of which Taxes: +€8,533
- Gross operating margin +€45,830
up €45,830 (+18.8%), from €244,176 to €290,006
- Staff costs +€10,326
up €10,326 (+8.2%), from €125,517 to €135,843
- Taxes +€8,533
up €8,533 (+41.5%), from €20,576 to €29,109
- Depreciation +€5,627
up €5,627 (+15.0%), from €37,631 to €43,259
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 | €383,596 | €456,456 | +€72,860 | +19.0% |
| Fixed assets | 21/28 | €180,777 | €177,392 | -€3,385 | -1.9% |
| Tangible fixed assets | 22/27 | €180,647 | €177,262 | -€3,385 | -1.9% |
| Land and buildings | 22 | €85,751 | €85,601 | -€150 | -0.2% |
| Plant, machinery and equipment | 23 | €1,549 | €10,095 | +€8,546 | +551.8% |
| Furniture and vehicles | 24 | €93,347 | €81,566 | -€11,781 | -12.6% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €202,819 | €279,064 | +€76,245 | +37.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €110,050 | €109,918 | -€132 | -0.1% |
| Trade receivables | 40 | €106,919 | €107,967 | +€1,048 | +1.0% |
| Other amounts receivable | 41 | €3,131 | €1,951 | -€1,180 | -37.7% |
| Cash at bank and in hand | 54/58 | €92,337 | €168,669 | +€76,332 | +82.7% |
| Deferred charges and accrued income | 490/1 | €432 | €476 | +€45 | +10.3% |
| Total equity and liabilities | 10/49 | €383,596 | €456,456 | +€72,860 | +19.0% |
| Equity | 10/15 | €237,068 | €311,522 | +€74,454 | +31.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €224,668 | €299,122 | +€74,454 | +33.1% |
| Distributable reserves | 133 | €224,668 | €299,122 | +€74,454 | +33.1% |
| Amounts payable | 17/49 | €146,528 | €144,934 | -€1,594 | -1.1% |
| Amounts payable after more than one year | 17 | €84,374 | €65,722 | -€18,652 | -22.1% |
| Financial debts | 170/4 | €84,374 | €65,722 | -€18,652 | -22.1% |
| Amounts payable within one year | 42/48 | €62,154 | €76,812 | +€14,658 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €32,659 | €36,825 | +€4,167 | +12.8% |
| Trade debts | 44 | €8,023 | €11,341 | +€3,318 | +41.4% |
| Suppliers | 440/4 | €8,023 | €11,341 | +€3,318 | +41.4% |
| Taxes, remuneration and social security | 45 | €13,716 | €21,109 | +€7,393 | +53.9% |
| Taxes | 450/3 | €11,576 | €20,109 | +€8,533 | +73.7% |
| Remuneration and social security | 454/9 | €2,140 | €1,000 | -€1,140 | -53.3% |
| Other amounts payable | 47/48 | €7,756 | €7,537 | -€220 | -2.8% |
| Accrued charges and deferred income | 492/3 | - | €2,400 | +€2,400 | |
| Remuneration, social security and pensions | 62 | €125,517 | €135,843 | +€10,326 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,631 | €43,259 | +€5,627 | +15.0% |
| Other operating charges | 640/8 | €1,863 | €2,178 | +€314 | +16.9% |
| Gross operating margin | 9900 | €244,176 | €290,006 | +€45,830 | +18.8% |
| Operating profit (loss) | 9901 | €79,164 | €108,726 | +€29,562 | +37.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €5,353 | €5,163 | -€190 | -3.5% |
| Recurring financial charges | 65 | €5,353 | €5,163 | -€190 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €73,811 | €103,563 | +€29,752 | +40.3% |
| Income taxes | 67/77 | €20,576 | €29,109 | +€8,533 | +41.5% |
| Profit (loss) for the period | 9904 | €53,236 | €74,454 | +€21,219 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,236 | €74,454 | +€21,219 | +39.9% |
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 12 October 2026 via checked.be.