Poschet: 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.
Poschet
Largest movements
- Stocks and contracts +€11,191
up €11,191 (+311%), from €3,600 to €14,791
- Tangible fixed assets +€10,995
up €10,995 (+617%), from €1,783 to €12,778
of which Plant, machinery and equipment: +€7,507
- Receivables within one year +€6,047
up €6,047 (+81.2%), from €7,449 to €13,497
of which Other amounts receivable: +€3,405
- Financial fixed assets +€2,800
new in 2025: €2,800
- Cash -€1,136
down €1,136 (-88.6%), from €1,283 to €147
mainly Investment in fixed assets (net) (-€16,690) and Stocks and contracts (-€11,191)
- Tax, wage and social debts +€18,192
up €18,192 (+259%), from €7,018 to €25,210
of which Taxes: +€15,542
- Current portion of long-term debt +€5,072
new in 2025: €5,072
- Advances received +€2,823
new in 2025: €2,823
- Reserves +€2,660
up €2,660 (+82.0%), from €3,246 to €5,906
- Debts after one year +€1,315
new in 2025: €1,315
- Gross operating margin +€62,554
up €62,554 (+132%), from €47,434 to €109,988
- Staff costs +€59,442
up €59,442 (+153%), from €38,831 to €98,273
- Depreciation +€2,659
up €2,659 (+1,129%), from €235 to €2,894
- Taxes +€1,658
up €1,658 (+96.9%), from €1,710 to €3,368
- Financial charges +€1,256
up €1,256 (+1,063%), from €118 to €1,374
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 | €14,115 | €44,912 | +€30,798 | +218% |
| Fixed assets | 21/28 | €1,783 | €15,578 | +€13,795 | +774% |
| Tangible fixed assets | 22/27 | €1,783 | €12,778 | +€10,995 | +617% |
| Plant, machinery and equipment | 23 | €1,783 | €9,290 | +€7,507 | +421% |
| Furniture and vehicles | 24 | - | €3,488 | +€3,488 | |
| Financial fixed assets | 28 | - | €2,800 | +€2,800 | |
| Current assets | 29/58 | €12,332 | €29,335 | +€17,002 | +138% |
| Stocks and contracts in progress | 3 | €3,600 | €14,791 | +€11,191 | +311% |
| Stocks | 30/36 | €3,600 | €14,791 | +€11,191 | +311% |
| Amounts receivable within one year | 40/41 | €7,449 | €13,497 | +€6,047 | +81.2% |
| Trade receivables | 40 | €5,861 | €8,503 | +€2,643 | +45.1% |
| Other amounts receivable | 41 | €1,589 | €4,993 | +€3,405 | +214% |
| Cash at bank and in hand | 54/58 | €1,283 | €147 | -€1,136 | -88.6% |
| Deferred charges and accrued income | 490/1 | - | €900 | +€900 | |
| Total equity and liabilities | 10/49 | €14,115 | €44,912 | +€30,798 | +218% |
| Equity | 10/15 | €6,246 | €8,906 | +€2,660 | +42.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,246 | €5,906 | +€2,660 | +82.0% |
| Distributable reserves | 133 | €3,246 | €5,906 | +€2,660 | +82.0% |
| Amounts payable | 17/49 | €7,869 | €36,006 | +€28,137 | +358% |
| Amounts payable after more than one year | 17 | - | €1,315 | +€1,315 | |
| Financial debts | 170/4 | - | €1,315 | +€1,315 | |
| Amounts payable within one year | 42/48 | €7,869 | €34,692 | +€26,823 | +341% |
| Current portion of amounts payable after more than one year | 42 | - | €5,072 | +€5,072 | |
| Trade debts | 44 | €851 | €1,586 | +€736 | +86.5% |
| Suppliers | 440/4 | €851 | €1,586 | +€736 | +86.5% |
| Advances received on contracts in progress | 46 | - | €2,823 | +€2,823 | |
| Taxes, remuneration and social security | 45 | €7,018 | €25,210 | +€18,192 | +259% |
| Taxes | 450/3 | €2,123 | €17,665 | +€15,542 | +732% |
| Remuneration and social security | 454/9 | €4,896 | €7,545 | +€2,649 | +54.1% |
| Remuneration, social security and pensions | 62 | €38,831 | €98,273 | +€59,442 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235 | €2,894 | +€2,659 | +1,129% |
| Other operating charges | 640/8 | €1,336 | €1,424 | +€87 | +6.5% |
| Gross operating margin | 9900 | €47,434 | €109,988 | +€62,554 | +132% |
| Operating profit (loss) | 9901 | €7,031 | €7,398 | +€366 | +5.2% |
| Financial income | 75/76B | €0 | €5 | +€5 | +52,600% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +52,600% |
| Financial charges | 65/66B | €118 | €1,374 | +€1,256 | +1,063% |
| Recurring financial charges | 65 | €118 | €1,374 | +€1,256 | +1,063% |
| Profit (loss) for the period before taxes | 9903 | €6,913 | €6,028 | -€885 | -12.8% |
| Income taxes | 67/77 | €1,710 | €3,368 | +€1,658 | +96.9% |
| Profit (loss) for the period | 9904 | €5,203 | €2,660 | -€2,543 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,203 | €2,660 | -€2,543 | -48.9% |
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 21 October 2026 via checked.be.