POOT ARCHITECTUUR: what changed
POOT ARCHITECTUUR
Largest movements
- Receivables within one year +€44,900
up €44,900 (+795%), from €5,644 to €50,544
of which Trade receivables: +€45,518
- Cash -€23,250
down €23,250 (-18.7%), from €124,055 to €100,805
mainly Receivables within one year (-€44,900) and Tax, wage and social debts (-€2,151)
- Tangible fixed assets -€4,980
down €4,980 (-36.0%), from €13,840 to €8,860
of which Plant, machinery and equipment: -€2,659
- Deferred charges and accrued income -€3,799
down €3,799 (-31.3%), from €12,139 to €8,340
- Reserves +€12,849
up €12,849 (+8.5%), from €151,479 to €164,329
- Tax, wage and social debts -€2,151
down €2,151 (-22.4%), from €9,610 to €7,459
of which Remuneration and social security: -€7,110
- Staff costs -€27,767
down €27,767 (-97.8%), from €28,400 to €633
- Taxes +€10,226
up €10,226, from -€4,867 to €5,359
- Gross operating margin -€2,299
down €2,299 (-7.8%), from €29,330 to €27,030
- Depreciation +€351
up €351 (+6.0%), from €5,862 to €6,213
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,471 | €176,110 | +€11,639 | +7.1% |
| Fixed assets | 21/28 | €22,633 | €16,420 | -€6,213 | -27.4% |
| Intangible fixed assets | 21 | €4,238 | €3,006 | -€1,232 | -29.1% |
| Tangible fixed assets | 22/27 | €13,840 | €8,860 | -€4,980 | -36.0% |
| Plant, machinery and equipment | 23 | €5,965 | €3,306 | -€2,659 | -44.6% |
| Furniture and vehicles | 24 | €5,496 | €3,802 | -€1,695 | -30.8% |
| Other tangible fixed assets | 26 | €2,378 | €1,751 | -€627 | -26.4% |
| Financial fixed assets | 28 | €4,555 | €4,555 | = | 0.0% |
| Current assets | 29/58 | €141,839 | €159,690 | +€17,851 | +12.6% |
| Amounts receivable within one year | 40/41 | €5,644 | €50,544 | +€44,900 | +795% |
| Trade receivables | 40 | - | €45,518 | +€45,518 | |
| Other amounts receivable | 41 | €5,644 | €5,026 | -€618 | -10.9% |
| Cash at bank and in hand | 54/58 | €124,055 | €100,805 | -€23,250 | -18.7% |
| Deferred charges and accrued income | 490/1 | €12,139 | €8,340 | -€3,799 | -31.3% |
| Total equity and liabilities | 10/49 | €164,471 | €176,110 | +€11,639 | +7.1% |
| Equity | 10/15 | €150,370 | €164,329 | +€13,958 | +9.3% |
| Reserves | 13 | €151,479 | €164,329 | +€12,849 | +8.5% |
| Distributable reserves | 133 | €151,479 | €164,329 | +€12,849 | +8.5% |
| Profit (loss) carried forward | 14 | -€1,109 | - | +€1,109 | |
| Amounts payable | 17/49 | €14,101 | €11,781 | -€2,320 | -16.5% |
| Amounts payable within one year | 42/48 | €14,101 | €11,781 | -€2,320 | -16.5% |
| Trade debts | 44 | €3,066 | €3,137 | +€72 | +2.3% |
| Suppliers | 440/4 | €3,066 | €3,137 | +€72 | +2.3% |
| Taxes, remuneration and social security | 45 | €9,610 | €7,459 | -€2,151 | -22.4% |
| Taxes | 450/3 | €2,500 | €7,459 | +€4,959 | +198% |
| Remuneration and social security | 454/9 | €7,110 | - | -€7,110 | |
| Other amounts payable | 47/48 | €1,426 | €1,185 | -€241 | -16.9% |
| Remuneration, social security and pensions | 62 | €28,400 | €633 | -€27,767 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,862 | €6,213 | +€351 | +6.0% |
| Other operating charges | 640/8 | €905 | €720 | -€185 | -20.5% |
| Gross operating margin | 9900 | €29,330 | €27,030 | -€2,299 | -7.8% |
| Operating profit (loss) | 9901 | -€5,837 | €19,465 | +€25,303 | |
| Financial income | 75/76B | €0 | €11 | +€11 | +111,900% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +111,900% |
| Financial charges | 65/66B | €139 | €159 | +€20 | +14.4% |
| Recurring financial charges | 65 | €139 | €159 | +€20 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,976 | €19,317 | +€25,294 | |
| Income taxes | 67/77 | -€4,867 | €5,359 | +€10,226 | |
| Profit (loss) for the period | 9904 | -€1,109 | €13,958 | +€15,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,109 | €13,958 | +€15,067 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.