POP IT !: 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.
POP IT !
Largest movements
- Current investments +€26,122
up €26,122 (+158.3%), from €16,500 to €42,622
- Cash -€10,995
down €10,995 (-15.4%), from €71,471 to €60,476
mainly Current investments (-€26,122) and Contributions, distributions and other (-€15,000)
- Receivables within one year +€6,055
up €6,055 (+28.3%), from €21,431 to €27,486
of which Other amounts receivable: +€4,500
- Other debts +€10,047
up €10,047 (+371.6%), from €2,703 to €12,750
- Profit (loss) carried forward +€9,127
up €9,127 (+9.6%), from €94,848 to €103,975
- Tax, wage and social debts +€6,918
up €6,918 (+176.6%), from €3,918 to €10,836
of which Taxes: +€3,918
- Accrued charges and deferred income -€6,685
down €6,685 (-100.0%), from €6,685 to €0
- Trade debts +€4,744
up €4,744 (+120.2%), from €3,948 to €8,692
- Gross operating margin -€27,257
down €27,257 (-40.6%), from €67,133 to €39,876
- Taxes -€5,254
down €5,254 (-41.0%), from €12,821 to €7,566
- Depreciation +€694
up €694 (+23.0%), from €3,013 to €3,706
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 | €118,680 | €139,160 | +€20,481 | +17.3% |
| Fixed assets | 21/28 | €8,089 | €7,407 | -€683 | -8.4% |
| Tangible fixed assets | 22/27 | €8,089 | €7,407 | -€683 | -8.4% |
| Plant, machinery and equipment | 23 | €1,025 | €607 | -€418 | -40.8% |
| Furniture and vehicles | 24 | €4,131 | €3,934 | -€197 | -4.8% |
| Other tangible fixed assets | 26 | €2,933 | €2,866 | -€68 | -2.3% |
| Current assets | 29/58 | €110,591 | €131,754 | +€21,163 | +19.1% |
| Amounts receivable within one year | 40/41 | €21,431 | €27,486 | +€6,055 | +28.3% |
| Trade receivables | 40 | €18,983 | €20,539 | +€1,555 | +8.2% |
| Other amounts receivable | 41 | €2,447 | €6,947 | +€4,500 | +183.9% |
| Current investments | 50/53 | €16,500 | €42,622 | +€26,122 | +158.3% |
| Cash at bank and in hand | 54/58 | €71,471 | €60,476 | -€10,995 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,189 | €1,170 | -€19 | -1.6% |
| Total equity and liabilities | 10/49 | €118,680 | €139,160 | +€20,481 | +17.3% |
| Equity | 10/15 | €96,848 | €105,975 | +€9,127 | +9.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,848 | €103,975 | +€9,127 | +9.6% |
| Amounts payable | 17/49 | €21,832 | €33,186 | +€11,354 | +52.0% |
| Amounts payable within one year | 42/48 | €15,147 | €33,186 | +€18,038 | +119.1% |
| Financial debts | 43 | €4,578 | €907 | -€3,671 | -80.2% |
| Credit institutions | 430/8 | €4,578 | €907 | -€3,671 | -80.2% |
| Trade debts | 44 | €3,948 | €8,692 | +€4,744 | +120.2% |
| Suppliers | 440/4 | €3,948 | €8,692 | +€4,744 | +120.2% |
| Taxes, remuneration and social security | 45 | €3,918 | €10,836 | +€6,918 | +176.6% |
| Taxes | 450/3 | €3,918 | €7,836 | +€3,918 | +100.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €2,703 | €12,750 | +€10,047 | +371.6% |
| Accrued charges and deferred income | 492/3 | €6,685 | €0 | -€6,685 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,013 | €3,706 | +€694 | +23.0% |
| Other operating charges | 640/8 | €830 | €987 | +€157 | +18.9% |
| Non-recurring operating charges | 66A | €1,139 | €0 | -€1,139 | -100.0% |
| Gross operating margin | 9900 | €67,133 | €39,876 | -€27,257 | -40.6% |
| Operating profit (loss) | 9901 | €62,151 | €35,182 | -€26,969 | -43.4% |
| Financial income | 75/76B | €119 | €734 | +€616 | +518.6% |
| Recurring financial income | 75 | €119 | €734 | +€616 | +518.6% |
| Financial charges | 65/66B | €4,097 | €4,223 | +€127 | +3.1% |
| Recurring financial charges | 65 | €4,097 | €4,223 | +€127 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €58,173 | €31,693 | -€26,480 | -45.5% |
| Income taxes | 67/77 | €12,821 | €7,566 | -€5,254 | -41.0% |
| Profit (loss) for the period | 9904 | €45,353 | €24,127 | -€21,226 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,353 | €24,127 | -€21,226 | -46.8% |
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 10 October 2026 via checked.be.