POP COM: 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.
POP COM
Largest movements
- Tangible fixed assets -€3,523
down €3,523 (-43.2%), from €8,159 to €4,636
- Cash +€3,271
up €3,271 (+91.5%), from €3,573 to €6,844
mainly Depreciation (+€3,523) and Net result for the year (+€1,411)
- Receivables within one year +€492
up €492 (+7.2%), from €6,799 to €7,291
- Deferred charges and accrued income -€219
no longer reported in 2024 (was €219)
- Other debts -€3,448
down €3,448 (-1.6%), from €211,817 to €208,370
- Profit (loss) carried forward +€1,411
up €1,411 (+0.7%), from -€206,212 to -€204,800
- Tax, wage and social debts +€1,305
up €1,305 (+25.7%), from €5,086 to €6,391
of which Remuneration and social security: +€1,000
- Trade debts +€751
new in 2024: €751
- Gross operating margin +€9,732
up €9,732 (+31.8%), from €30,597 to €40,329
- Other operating charges -€1,927
down €1,927 (-5.2%), from €37,150 to €35,223
- Depreciation +€841
up €841 (+31.4%), from €2,682 to €3,523
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 | €18,751 | €18,771 | +€19 | +0.1% |
| Fixed assets | 21/28 | €8,159 | €4,636 | -€3,523 | -43.2% |
| Tangible fixed assets | 22/27 | €8,159 | €4,636 | -€3,523 | -43.2% |
| Furniture and vehicles | 24 | €8,159 | €4,636 | -€3,523 | -43.2% |
| Current assets | 29/58 | €10,592 | €14,135 | +€3,543 | +33.4% |
| Amounts receivable within one year | 40/41 | €6,799 | €7,291 | +€492 | +7.2% |
| Trade receivables | 40 | €6,799 | €7,291 | +€492 | +7.2% |
| Cash at bank and in hand | 54/58 | €3,573 | €6,844 | +€3,271 | +91.5% |
| Deferred charges and accrued income | 490/1 | €219 | - | -€219 | |
| Total equity and liabilities | 10/49 | €18,751 | €18,771 | +€19 | +0.1% |
| Equity | 10/15 | -€198,152 | -€196,740 | +€1,411 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,212 | -€204,800 | +€1,411 | +0.7% |
| Amounts payable | 17/49 | €216,903 | €215,511 | -€1,392 | -0.6% |
| Amounts payable within one year | 42/48 | €216,903 | €215,511 | -€1,392 | -0.6% |
| Trade debts | 44 | - | €751 | +€751 | |
| Suppliers | 440/4 | - | €751 | +€751 | |
| Taxes, remuneration and social security | 45 | €5,086 | €6,391 | +€1,305 | +25.7% |
| Taxes | 450/3 | €5,086 | €5,391 | +€305 | +6.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €211,817 | €208,370 | -€3,448 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,682 | €3,523 | +€841 | +31.4% |
| Other operating charges | 640/8 | €37,150 | €35,223 | -€1,927 | -5.2% |
| Gross operating margin | 9900 | €30,597 | €40,329 | +€9,732 | +31.8% |
| Operating profit (loss) | 9901 | -€9,235 | €1,582 | +€10,817 | |
| Financial charges | 65/66B | €282 | €31 | -€251 | -89.0% |
| Recurring financial charges | 65 | €282 | €31 | -€251 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,517 | €1,551 | +€11,068 | |
| Income taxes | 67/77 | €70 | €140 | +€69 | +98.6% |
| Profit (loss) for the period | 9904 | -€9,588 | €1,411 | +€10,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,588 | €1,411 | +€10,999 |
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 29 September 2026 via checked.be.