POPCORN READY: 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.
POPCORN READY
Largest movements
- Cash +€50,211
up €50,211 (+40.3%), from €124,530 to €174,741
mainly Net result for the year (+€50,330) and Receivables within one year (+€18,175)
- Receivables within one year -€18,175
down €18,175 (-32.1%), from €56,541 to €38,366
of which Trade receivables: -€21,104
- Reserves +€50,330
up €50,330 (+38.9%), from €129,424 to €179,754
of which Distributable reserves: +€50,330
- Tax, wage and social debts -€16,740
down €16,740 (-35.7%), from €46,844 to €30,105
of which Remuneration and social security: -€17,409
- Gross operating margin +€47,314
up €47,314 (+137.6%), from €34,387 to €81,701
- Taxes +€10,037
up €10,037 (+108.7%), from €9,234 to €19,271
- Write-downs +€7,847
new in 2025: €7,847
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 | €186,993 | €217,922 | +€30,929 | +16.5% |
| Fixed assets | 21/28 | €4,751 | €4,139 | -€612 | -12.9% |
| Tangible fixed assets | 22/27 | €3,783 | €4,139 | +€356 | +9.4% |
| Plant, machinery and equipment | 23 | €2,783 | €3,639 | +€856 | +30.8% |
| Other tangible fixed assets | 26 | €1,000 | €500 | -€500 | -50.0% |
| Financial fixed assets | 28 | €968 | - | -€968 | |
| Current assets | 29/58 | €182,242 | €213,783 | +€31,541 | +17.3% |
| Amounts receivable within one year | 40/41 | €56,541 | €38,366 | -€18,175 | -32.1% |
| Trade receivables | 40 | €56,541 | €35,437 | -€21,104 | -37.3% |
| Other amounts receivable | 41 | - | €2,929 | +€2,929 | |
| Cash at bank and in hand | 54/58 | €124,530 | €174,741 | +€50,211 | +40.3% |
| Deferred charges and accrued income | 490/1 | €1,171 | €675 | -€495 | -42.3% |
| Total equity and liabilities | 10/49 | €186,993 | €217,922 | +€30,929 | +16.5% |
| Equity | 10/15 | €135,624 | €185,954 | +€50,330 | +37.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €129,424 | €179,754 | +€50,330 | +38.9% |
| Non-distributable reserves | 130/1 | €1,450 | €1,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,450 | €1,450 | = | 0.0% |
| Distributable reserves | 133 | €127,974 | €178,304 | +€50,330 | +39.3% |
| Amounts payable | 17/49 | €51,369 | €31,968 | -€19,401 | -37.8% |
| Amounts payable within one year | 42/48 | €48,249 | €30,408 | -€17,841 | -37.0% |
| Trade debts | 44 | €1,223 | €303 | -€921 | -75.2% |
| Suppliers | 440/4 | €1,223 | €303 | -€921 | -75.2% |
| Taxes, remuneration and social security | 45 | €46,844 | €30,105 | -€16,740 | -35.7% |
| Taxes | 450/3 | €16,752 | €17,421 | +€669 | +4.0% |
| Remuneration and social security | 454/9 | €30,092 | €12,683 | -€17,409 | -57.9% |
| Other amounts payable | 47/48 | €181 | - | -€181 | |
| Accrued charges and deferred income | 492/3 | €3,120 | €1,560 | -€1,560 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,074 | €2,808 | -€267 | -8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,847 | +€7,847 | |
| Other operating charges | 640/8 | €13 | €13 | -€0 | -2.7% |
| Gross operating margin | 9900 | €34,387 | €81,701 | +€47,314 | +137.6% |
| Operating profit (loss) | 9901 | €31,299 | €71,033 | +€39,734 | +126.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,328 | €1,433 | +€106 | +7.9% |
| Recurring financial charges | 65 | €1,328 | €1,433 | +€106 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €29,972 | €69,601 | +€39,629 | +132.2% |
| Income taxes | 67/77 | €9,234 | €19,271 | +€10,037 | +108.7% |
| Profit (loss) for the period | 9904 | €20,737 | €50,330 | +€29,593 | +142.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,737 | €50,330 | +€29,593 | +142.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.