POPCORN: 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.
POPCORN
Largest movements
- Cash -€27,331
down €27,331 (-64.7%), from €42,214 to €14,884
mainly Contributions, distributions and other (-€22,000) and Advances received (-€18,530)
- Receivables within one year +€17,253
up €17,253 (+137.2%), from €12,574 to €29,827
- Other debts +€21,929
up €21,929 (+30781.5%), from €71 to €22,000
- Advances received -€18,530
down €18,530 (-88.5%), from €20,942 to €2,412
- Trade debts -€12,349
down €12,349 (-60.3%), from €20,480 to €8,131
- Tax, wage and social debts -€4,419
down €4,419 (-58.3%), from €7,583 to €3,164
- Reserves +€2,829
up €2,829 (+396.9%), from €713 to €3,542
- Gross operating margin +€24,540
up €24,540 (+1755.6%), from €1,398 to €25,938
- Taxes +€612
up €612 (+167.8%), from €365 to €977
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 | €54,789 | €44,711 | -€10,078 | -18.4% |
| Current assets | 29/58 | €54,789 | €44,711 | -€10,078 | -18.4% |
| Amounts receivable within one year | 40/41 | €12,574 | €29,827 | +€17,253 | +137.2% |
| Trade receivables | 40 | €12,574 | €29,827 | +€17,253 | +137.2% |
| Cash at bank and in hand | 54/58 | €42,214 | €14,884 | -€27,331 | -64.7% |
| Total equity and liabilities | 10/49 | €54,789 | €44,711 | -€10,078 | -18.4% |
| Equity | 10/15 | €5,713 | €8,542 | +€2,829 | +49.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €713 | €3,542 | +€2,829 | +396.9% |
| Distributable reserves | 133 | €713 | €3,542 | +€2,829 | +396.9% |
| Amounts payable | 17/49 | €49,076 | €36,168 | -€12,907 | -26.3% |
| Amounts payable within one year | 42/48 | €49,076 | €35,707 | -€13,369 | -27.2% |
| Trade debts | 44 | €20,480 | €8,131 | -€12,349 | -60.3% |
| Suppliers | 440/4 | €20,480 | €8,131 | -€12,349 | -60.3% |
| Advances received on contracts in progress | 46 | €20,942 | €2,412 | -€18,530 | -88.5% |
| Taxes, remuneration and social security | 45 | €7,583 | €3,164 | -€4,419 | -58.3% |
| Taxes | 450/3 | €7,583 | €3,164 | -€4,419 | -58.3% |
| Other amounts payable | 47/48 | €71 | €22,000 | +€21,929 | +30781.5% |
| Accrued charges and deferred income | 492/3 | - | €462 | +€462 | |
| Other operating charges | 640/8 | €112 | €62 | -€50 | -44.6% |
| Gross operating margin | 9900 | €1,398 | €25,938 | +€24,540 | +1755.6% |
| Operating profit (loss) | 9901 | €1,286 | €25,876 | +€24,590 | +1912.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €208 | €69 | -€139 | -66.8% |
| Recurring financial charges | 65 | €208 | €69 | -€139 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €1,078 | €25,807 | +€24,729 | +2294.5% |
| Income taxes | 67/77 | €365 | €977 | +€612 | +167.8% |
| Profit (loss) for the period | 9904 | €713 | €24,829 | +€24,117 | +3382.9% |
| Profit (loss) for the period to be appropriated | 9905 | €713 | €24,829 | +€24,117 | +3382.9% |
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 9 October 2026 via checked.be.