POSE & VOUS: 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.
POSE & VOUS
Largest movements
- Cash -€3,259
down €3,259 (-36.7%), from €8,890 to €5,631
mainly Net result for the year (-€3,565) and Trade debts (-€1,182)
- Tangible fixed assets -€2,209
down €2,209 (-25.0%), from €8,824 to €6,615
of which Furniture and vehicles: -€2,109
- Receivables within one year -€254
down €254 (-33.5%), from €758 to €504
of which Trade receivables: -€254
- Deferred charges and accrued income +€222
up €222 (+25.7%), from €861 to €1,083
- Profit (loss) carried forward -€3,565
down €3,565, from €710 to -€2,855
- Trade debts -€1,182
down €1,182 (-52.5%), from €2,254 to €1,071
- Other debts -€474
down €474 (-67.3%), from €704 to €230
- Tax, wage and social debts -€280
down €280 (-70.3%), from €398 to €118
- Gross operating margin -€10,090
down €10,090, from €9,839 to -€251
- Depreciation -€421
down €421 (-16.0%), from €2,630 to €2,209
- Financial charges -€231
down €231 (-24.7%), from €936 to €705
- Other operating charges +€106
up €106 (+27.3%), from €387 to €493
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 | €19,334 | €13,833 | -€5,501 | -28.5% |
| Fixed assets | 21/28 | €8,824 | €6,615 | -€2,209 | -25.0% |
| Tangible fixed assets | 22/27 | €8,824 | €6,615 | -€2,209 | -25.0% |
| Plant, machinery and equipment | 23 | €467 | €367 | -€100 | -21.4% |
| Furniture and vehicles | 24 | €8,358 | €6,248 | -€2,109 | -25.2% |
| Current assets | 29/58 | €10,509 | €7,218 | -€3,292 | -31.3% |
| Amounts receivable within one year | 40/41 | €758 | €504 | -€254 | -33.5% |
| Trade receivables | 40 | €758 | €504 | -€254 | -33.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,890 | €5,631 | -€3,259 | -36.7% |
| Deferred charges and accrued income | 490/1 | €861 | €1,083 | +€222 | +25.7% |
| Total equity and liabilities | 10/49 | €19,334 | €13,833 | -€5,501 | -28.5% |
| Equity | 10/15 | €15,710 | €12,145 | -€3,565 | -22.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €710 | -€2,855 | -€3,565 | |
| Amounts payable | 17/49 | €3,624 | €1,688 | -€1,936 | -53.4% |
| Amounts payable within one year | 42/48 | €3,355 | €1,419 | -€1,936 | -57.7% |
| Trade debts | 44 | €2,254 | €1,071 | -€1,182 | -52.5% |
| Suppliers | 440/4 | €2,254 | €1,071 | -€1,182 | -52.5% |
| Taxes, remuneration and social security | 45 | €398 | €118 | -€280 | -70.3% |
| Taxes | 450/3 | €398 | €118 | -€280 | -70.3% |
| Other amounts payable | 47/48 | €704 | €230 | -€474 | -67.3% |
| Accrued charges and deferred income | 492/3 | €269 | €269 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,630 | €2,209 | -€421 | -16.0% |
| Other operating charges | 640/8 | €387 | €493 | +€106 | +27.3% |
| Gross operating margin | 9900 | €9,839 | -€251 | -€10,090 | |
| Operating profit (loss) | 9901 | €6,821 | -€2,954 | -€9,775 | |
| Financial income | 75/76B | €90 | €93 | +€3 | +3.7% |
| Recurring financial income | 75 | €90 | €93 | +€3 | +3.7% |
| Financial charges | 65/66B | €936 | €705 | -€231 | -24.7% |
| Recurring financial charges | 65 | €936 | €705 | -€231 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €5,975 | -€3,565 | -€9,540 | |
| Profit (loss) for the period | 9904 | €5,975 | -€3,565 | -€9,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,975 | -€3,565 | -€9,540 |
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 4 October 2026 via checked.be.