POPACADEMIX: 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.
POPACADEMIX
Largest movements
- Cash +€30,069
up €30,069 (+14.7%), from €204,705 to €234,774
mainly Net result for the year (+€19,093) and Depreciation (+€11,728)
- Tangible fixed assets -€11,728
down €11,728 (-14.6%), from €80,452 to €68,724
of which Furniture and vehicles: -€10,268
- Profit (loss) carried forward +€19,093
new in 2025: €19,093
- Accrued charges and deferred income -€5,041
down €5,041 (-32.7%), from €15,441 to €10,399
- Gross operating margin +€12,046
up €12,046 (+60.6%), from €19,865 to €31,911
- Taxes +€2,695
up €2,695 (+127%), from €2,130 to €4,826
- Financial income +€1,201
up €1,201 (+42.9%), from €2,796 to €3,996
- Depreciation -€533
down €533 (-4.3%), from €12,261 to €11,728
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.
Derived cash bridge
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 | €322,594 | €340,067 | +€17,473 | +5.4% |
| Fixed assets | 21/28 | €80,452 | €68,724 | -€11,728 | -14.6% |
| Tangible fixed assets | 22/27 | €80,452 | €68,724 | -€11,728 | -14.6% |
| Land and buildings | 22 | €47,500 | €47,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €861 | €597 | -€263 | -30.6% |
| Furniture and vehicles | 24 | €24,555 | €14,287 | -€10,268 | -41.8% |
| Other tangible fixed assets | 26 | €7,537 | €6,339 | -€1,197 | -15.9% |
| Current assets | 29/58 | €242,142 | €271,343 | +€29,201 | +12.1% |
| Amounts receivable within one year | 40/41 | €4,590 | €3,436 | -€1,154 | -25.1% |
| Trade receivables | 40 | €27 | €0 | -€27 | -100% |
| Other amounts receivable | 41 | €4,562 | €3,436 | -€1,126 | -24.7% |
| Current investments | 50/53 | €27,554 | €30,806 | +€3,252 | +11.8% |
| Cash at bank and in hand | 54/58 | €204,705 | €234,774 | +€30,069 | +14.7% |
| Deferred charges and accrued income | 490/1 | €5,293 | €2,327 | -€2,966 | -56.0% |
| Total equity and liabilities | 10/49 | €322,594 | €340,067 | +€17,473 | +5.4% |
| Equity | 10/15 | €300,699 | €319,792 | +€19,093 | +6.3% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €264,699 | €264,699 | = | 0.0% |
| Distributable reserves | 133 | €264,699 | €264,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €19,093 | +€19,093 | |
| Amounts payable | 17/49 | €21,895 | €20,275 | -€1,620 | -7.4% |
| Amounts payable within one year | 42/48 | €6,455 | €9,876 | +€3,421 | +53.0% |
| Trade debts | 44 | €1,085 | €1,274 | +€189 | +17.4% |
| Suppliers | 440/4 | €1,085 | €1,274 | +€189 | +17.4% |
| Advances received on contracts in progress | 46 | €443 | - | -€443 | |
| Taxes, remuneration and social security | 45 | €3,931 | €5,897 | +€1,966 | +50.0% |
| Taxes | 450/3 | €3,931 | €5,897 | +€1,966 | +50.0% |
| Other amounts payable | 47/48 | €996 | €2,705 | +€1,708 | +171% |
| Accrued charges and deferred income | 492/3 | €15,441 | €10,399 | -€5,041 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,261 | €11,728 | -€533 | -4.3% |
| Other operating charges | 640/8 | €158 | €55 | -€103 | -65.2% |
| Gross operating margin | 9900 | €19,865 | €31,911 | +€12,046 | +60.6% |
| Operating profit (loss) | 9901 | €7,445 | €20,127 | +€12,682 | +170% |
| Financial income | 75/76B | €2,796 | €3,996 | +€1,201 | +42.9% |
| Recurring financial income | 75 | €2,796 | €3,996 | +€1,201 | +42.9% |
| Financial charges | 65/66B | €255 | €204 | -€51 | -20.0% |
| Recurring financial charges | 65 | €255 | €204 | -€51 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €9,986 | €23,919 | +€13,933 | +140% |
| Income taxes | 67/77 | €2,130 | €4,826 | +€2,695 | +127% |
| Profit (loss) for the period | 9904 | €7,855 | €19,093 | +€11,238 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €7,855 | €19,093 | +€11,238 | +143% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.