Poppins & Wayne: 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.
Poppins & Wayne
Largest movements
- Cash +€143,319
up €143,319 (+484%), from €29,636 to €172,955
mainly Receivables within one year (+€70,304) and Net result for the year (+€57,922)
- Receivables within one year -€70,304
down €70,304 (-88.6%), from €79,360 to €9,056
of which Trade receivables: -€77,156
- Tangible fixed assets +€2,370
up €2,370 (+141%), from €1,675 to €4,045
- Reserves +€110,277
new in 2025: €110,277
- Profit (loss) carried forward -€74,777
down €74,777 (-100%), from €74,777 to €0
- Trade debts +€21,706
up €21,706 (+130%), from €16,738 to €38,444
- Other debts +€12,139
up €12,139 (+115%), from €10,599 to €22,738
- Tax, wage and social debts +€6,487
up €6,487 (+67.0%), from €9,676 to €16,163
- Taxes +€8,199
up €8,199 (+103%), from €7,964 to €16,163
- Gross operating margin -€5,870
down €5,870 (-7.1%), from €82,434 to €76,564
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 | €114,387 | €190,845 | +€76,458 | +66.8% |
| Fixed assets | 21/28 | €4,982 | €7,239 | +€2,257 | +45.3% |
| Intangible fixed assets | 21 | €313 | €0 | -€313 | -100% |
| Tangible fixed assets | 22/27 | €1,675 | €4,045 | +€2,370 | +141% |
| Furniture and vehicles | 24 | €1,675 | €4,045 | +€2,370 | +141% |
| Financial fixed assets | 28 | €2,994 | €3,194 | +€200 | +6.7% |
| Current assets | 29/58 | €109,405 | €183,606 | +€74,201 | +67.8% |
| Amounts receivable within one year | 40/41 | €79,360 | €9,056 | -€70,304 | -88.6% |
| Trade receivables | 40 | €77,700 | €545 | -€77,156 | -99.3% |
| Other amounts receivable | 41 | €1,660 | €8,512 | +€6,852 | +413% |
| Cash at bank and in hand | 54/58 | €29,636 | €172,955 | +€143,319 | +484% |
| Deferred charges and accrued income | 490/1 | €409 | €1,594 | +€1,185 | +290% |
| Total equity and liabilities | 10/49 | €114,387 | €190,845 | +€76,458 | +66.8% |
| Equity | 10/15 | €76,777 | €112,277 | +€35,500 | +46.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €110,277 | +€110,277 | |
| Distributable reserves | 133 | - | €110,277 | +€110,277 | |
| Profit (loss) carried forward | 14 | €74,777 | €0 | -€74,777 | -100% |
| Amounts payable | 17/49 | €37,610 | €78,568 | +€40,958 | +109% |
| Amounts payable within one year | 42/48 | €37,610 | €78,568 | +€40,958 | +109% |
| Financial debts | 43 | €597 | €1,223 | +€626 | +105% |
| Credit institutions | 430/8 | €597 | €1,223 | +€626 | +105% |
| Trade debts | 44 | €16,738 | €38,444 | +€21,706 | +130% |
| Suppliers | 440/4 | €16,738 | €38,444 | +€21,706 | +130% |
| Taxes, remuneration and social security | 45 | €9,676 | €16,163 | +€6,487 | +67.0% |
| Taxes | 450/3 | €9,676 | €16,163 | +€6,487 | +67.0% |
| Other amounts payable | 47/48 | €10,599 | €22,738 | +€12,139 | +115% |
| Remuneration, social security and pensions | 62 | - | €130 | +€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | €1,555 | +€471 | +43.5% |
| Other operating charges | 640/8 | €568 | €520 | -€49 | -8.6% |
| Gross operating margin | 9900 | €82,434 | €76,564 | -€5,870 | -7.1% |
| Operating profit (loss) | 9901 | €80,782 | €74,359 | -€6,423 | -8.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €105 | €275 | +€169 | +160% |
| Recurring financial charges | 65 | €105 | €275 | +€169 | +160% |
| Profit (loss) for the period before taxes | 9903 | €80,676 | €74,084 | -€6,592 | -8.2% |
| Income taxes | 67/77 | €7,964 | €16,163 | +€8,199 | +103% |
| Profit (loss) for the period | 9904 | €72,713 | €57,922 | -€14,791 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,713 | €57,922 | -€14,791 | -20.3% |
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 26 October 2026 via checked.be.