POP - EVENTS: 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 - EVENTS
Largest movements
- Cash +€138,374
up €138,374 (+1279.6%), from €10,814 to €149,188
mainly Net result for the year (+€126,434) and Tax, wage and social debts (+€18,855)
- Stocks and contracts -€12,302
down €12,302 (-50.4%), from €24,425 to €12,124
- Tangible fixed assets -€12,096
down €12,096 (-30.2%), from €40,108 to €28,012
of which Furniture and vehicles: -€7,912
- Receivables within one year +€11,171
up €11,171 (+8.9%), from €125,659 to €136,830
of which Trade receivables: +€94,161
- Financial fixed assets -€3,710
down €3,710 (-88.1%), from €4,210 to €500
- Profit (loss) carried forward +€120,908
up €120,908, from -€120,908 to €0
- Tax, wage and social debts +€18,855
up €18,855 (+46.1%), from €40,918 to €59,773
of which Taxes: +€19,939
- Other debts -€11,204
down €11,204 (-29.2%), from €38,434 to €27,230
- Trade debts -€9,194
down €9,194 (-4.2%), from €218,136 to €208,942
- Reserves +€5,526
up €5,526 (+297.1%), from €1,860 to €7,386
of which Distributable reserves: +€7,386
- Gross operating margin +€187,299
up €187,299 (+746.5%), from €25,092 to €212,391
- Staff costs +€43,618
up €43,618 (+407.3%), from €10,708 to €54,326
- Taxes +€10,174
up €10,174 (+1664.1%), from €611 to €10,785
- Financial income +€2,991
up €2,991 (+274362.4%), from €1 to €2,992
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 | €207,681 | €328,554 | +€120,873 | +58.2% |
| Fixed assets | 21/28 | €46,098 | €29,806 | -€16,292 | -35.3% |
| Intangible fixed assets | 21 | €1,780 | €1,294 | -€486 | -27.3% |
| Tangible fixed assets | 22/27 | €40,108 | €28,012 | -€12,096 | -30.2% |
| Land and buildings | 22 | €14,493 | €11,933 | -€2,560 | -17.7% |
| Plant, machinery and equipment | 23 | €6,844 | €5,220 | -€1,625 | -23.7% |
| Furniture and vehicles | 24 | €18,770 | €10,858 | -€7,912 | -42.2% |
| Other tangible fixed assets | 26 | €0 | €0 | -€0 | -100.0% |
| Financial fixed assets | 28 | €4,210 | €500 | -€3,710 | -88.1% |
| Current assets | 29/58 | €161,583 | €298,748 | +€137,165 | +84.9% |
| Stocks and contracts in progress | 3 | €24,425 | €12,124 | -€12,302 | -50.4% |
| Stocks | 30/36 | €24,425 | €12,124 | -€12,302 | -50.4% |
| Amounts receivable within one year | 40/41 | €125,659 | €136,830 | +€11,171 | +8.9% |
| Trade receivables | 40 | €17,397 | €111,558 | +€94,161 | +541.3% |
| Other amounts receivable | 41 | €108,262 | €25,272 | -€82,990 | -76.7% |
| Cash at bank and in hand | 54/58 | €10,814 | €149,188 | +€138,374 | +1279.6% |
| Deferred charges and accrued income | 490/1 | €685 | €607 | -€78 | -11.4% |
| Total equity and liabilities | 10/49 | €207,681 | €328,554 | +€120,873 | +58.2% |
| Equity | 10/15 | -€101,048 | €25,386 | +€126,434 | |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,386 | +€5,526 | +297.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €7,386 | +€7,386 | |
| Profit (loss) carried forward | 14 | -€120,908 | €0 | +€120,908 | |
| Amounts payable | 17/49 | €308,729 | €303,168 | -€5,561 | -1.8% |
| Amounts payable after more than one year | 17 | €7,560 | €3,126 | -€4,435 | -58.7% |
| Financial debts | 170/4 | €7,560 | €3,126 | -€4,435 | -58.7% |
| Amounts payable within one year | 42/48 | €301,168 | €300,042 | -€1,126 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €3,680 | €4,097 | +€417 | +11.3% |
| Trade debts | 44 | €218,136 | €208,942 | -€9,194 | -4.2% |
| Suppliers | 440/4 | €218,136 | €208,942 | -€9,194 | -4.2% |
| Taxes, remuneration and social security | 45 | €40,918 | €59,773 | +€18,855 | +46.1% |
| Taxes | 450/3 | €35,970 | €55,909 | +€19,939 | +55.4% |
| Remuneration and social security | 454/9 | €4,948 | €3,864 | -€1,084 | -21.9% |
| Other amounts payable | 47/48 | €38,434 | €27,230 | -€11,204 | -29.2% |
| Remuneration, social security and pensions | 62 | €10,708 | €54,326 | +€43,618 | +407.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,161 | €12,916 | -€245 | -1.9% |
| Other operating charges | 640/8 | €8,402 | €8,463 | +€61 | +0.7% |
| Gross operating margin | 9900 | €25,092 | €212,391 | +€187,299 | +746.5% |
| Operating profit (loss) | 9901 | -€7,179 | €136,686 | +€143,865 | |
| Financial income | 75/76B | €1 | €2,992 | +€2,991 | +274362.4% |
| Recurring financial income | 75 | €1 | €2,992 | +€2,991 | +274362.4% |
| Financial charges | 65/66B | €3,035 | €2,458 | -€577 | -19.0% |
| Recurring financial charges | 65 | €3,035 | €2,458 | -€577 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,213 | €137,219 | +€147,432 | |
| Income taxes | 67/77 | €611 | €10,785 | +€10,174 | +1664.1% |
| Profit (loss) for the period | 9904 | -€10,825 | €126,434 | +€137,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,825 | €126,434 | +€137,259 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.