POOZEN: what changed
Two fiscal 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.
POOZEN
Largest movements
- Receivables within one year +€6,970
up €6,970 (+31.4%), from €22,185 to €29,155
- Cash -€4,465
down €4,465 (-25.5%), from €17,485 to €13,020
mainly Receivables within one year (-€6,970) and Tax, wage and social debts (-€2,718)
- Tangible fixed assets -€4,379
down €4,379 (-9.5%), from €45,933 to €41,554
of which Plant, machinery and equipment: -€2,221
- Deferred charges and accrued income +€1,842
new in 2024: €1,842
- Tax, wage and social debts -€2,718
down €2,718 (-28.0%), from €9,698 to €6,981
- Reserves +€2,300
up €2,300 (+5.0%), from €46,453 to €48,753
- Gross operating margin -€12,408
down €12,408 (-58.9%), from €21,054 to €8,646
- Taxes -€3,328
down €3,328 (-64.5%), from €5,159 to €1,831
- Financial income +€1,874
new in 2024: €1,874
- Depreciation +€593
up €593 (+15.7%), from €3,786 to €4,379
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,603 | €85,572 | -€31 | 0.0% |
| Fixed assets | 21/28 | €45,933 | €41,554 | -€4,379 | -9.5% |
| Tangible fixed assets | 22/27 | €45,933 | €41,554 | -€4,379 | -9.5% |
| Land and buildings | 22 | €40,997 | €39,227 | -€1,770 | -4.3% |
| Plant, machinery and equipment | 23 | €3,811 | €1,590 | -€2,221 | -58.3% |
| Furniture and vehicles | 24 | €1,126 | €737 | -€389 | -34.5% |
| Current assets | 29/58 | €39,670 | €44,018 | +€4,348 | +11.0% |
| Amounts receivable within one year | 40/41 | €22,185 | €29,155 | +€6,970 | +31.4% |
| Other amounts receivable | 41 | €22,185 | €29,155 | +€6,970 | +31.4% |
| Cash at bank and in hand | 54/58 | €17,485 | €13,020 | -€4,465 | -25.5% |
| Deferred charges and accrued income | 490/1 | - | €1,842 | +€1,842 | |
| Total equity and liabilities | 10/49 | €85,603 | €85,572 | -€31 | 0.0% |
| Equity | 10/15 | €66,904 | €69,204 | +€2,300 | +3.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €46,453 | €48,753 | +€2,300 | +5.0% |
| Distributable reserves | 133 | €46,453 | €48,753 | +€2,300 | +5.0% |
| Amounts payable | 17/49 | €18,698 | €16,368 | -€2,331 | -12.5% |
| Amounts payable within one year | 42/48 | €18,698 | €16,368 | -€2,331 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | - | €387 | +€387 | |
| Suppliers | 440/4 | - | €387 | +€387 | |
| Taxes, remuneration and social security | 45 | €9,698 | €6,981 | -€2,718 | -28.0% |
| Taxes | 450/3 | €9,698 | €6,981 | -€2,718 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,786 | €4,379 | +€593 | +15.7% |
| Other operating charges | 640/8 | €1,709 | €1,887 | +€178 | +10.4% |
| Gross operating margin | 9900 | €21,054 | €8,646 | -€12,408 | -58.9% |
| Operating profit (loss) | 9901 | €15,559 | €2,380 | -€13,179 | -84.7% |
| Financial income | 75/76B | - | €1,874 | +€1,874 | |
| Recurring financial income | 75 | - | €1,874 | +€1,874 | |
| Financial charges | 65/66B | €90 | €123 | +€33 | +36.8% |
| Recurring financial charges | 65 | €90 | €123 | +€33 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €15,469 | €4,131 | -€11,338 | -73.3% |
| Income taxes | 67/77 | €5,159 | €1,831 | -€3,328 | -64.5% |
| Profit (loss) for the period | 9904 | €10,310 | €2,300 | -€8,010 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,310 | €2,300 | -€8,010 | -77.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.