POUCET AGRI: what changed
What changed
POUCET AGRI
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€2,004
2025 · -€9,796+€11,801
Equity
€388,737
2025 · €391,002-€2,265
Cash
€12,317
2025 · €24,969-€12,652
Balance sheet total
€996,102
2025 · €1.1m-€91,628
Largest movements
Assets
- Stocks and contracts -€91,103
down €91,103 (-72.3%), from €125,966 to €34,862
- Receivables within one year +€46,686
up €46,686 (+144%), from €32,472 to €79,158
of which Trade receivables: +€46,993
- Tangible fixed assets -€25,785
down €25,785 (-3.7%), from €700,609 to €674,824
of which Plant, machinery and equipment: -€15,540
- Cash -€12,652
down €12,652 (-50.7%), from €24,969 to €12,317
mainly Investment in fixed assets (net) (-€106,463) and Advances received (-€54,372)
Equity and liabilities
- Advances received -€54,372
down €54,372 (-57.2%), from €95,000 to €40,628
- Debts after one year -€41,807
down €41,807 (-44.3%), from €94,363 to €52,556
- Other debts +€14,237
up €14,237 (+3.5%), from €405,505 to €419,743
Income statement
- Gross operating margin +€14,520
up €14,520 (+12.9%), from €112,164 to €126,684
- Financial charges -€4,947
down €4,947 (-37.7%), from €13,135 to €8,188
- Depreciation +€3,016
up €3,016 (+2.3%), from €129,232 to €132,249
- Other operating charges +€1,598
up €1,598 (+239%), from €668 to €2,265
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€9,796
Gross operating margin
+€14,520
Depreciation
-€3,016
Other operating charges
-€1,598
Financial income
+€261
Financial charges
+€4,947
Deferred taxes and other
-€3,313
Result 2026
€2,004
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€140,081
Investment
-€100,898
Financing
-€51,835
Cash 2025
€24,969
From operations (derived)
+€140,081
Net result for the year
+€2,004
Depreciation
+€132,249
Stocks and contracts
+€91,103
Receivables within one year
-€46,686
Deferred charges and accrued income
+€3,208
Provisions
-€720
Smaller working-capital items
-€128
Advances received
-€54,372
Other debts
+€14,237
Accrued charges and deferred income
-€815
Investment (derived)
-€100,898
Investment in fixed assets (net)
-€106,463
Current investments
+€5,565
Financing
-€51,835
Debts after one year
-€41,807
Current portion of long-term debt
-€5,758
Contributions, distributions and other
-€4,269
Cash 2026
€12,317
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,087,729 | €996,102 | -€91,628 | -8.4% |
| Fixed assets | 21/28 | €700,609 | €674,824 | -€25,785 | -3.7% |
| Tangible fixed assets | 22/27 | €700,609 | €674,824 | -€25,785 | -3.7% |
| Land and buildings | 22 | €20,863 | €13,888 | -€6,975 | -33.4% |
| Plant, machinery and equipment | 23 | €661,216 | €645,677 | -€15,540 | -2.4% |
| Furniture and vehicles | 24 | €18,530 | €15,260 | -€3,270 | -17.6% |
| Current assets | 29/58 | €387,120 | €321,278 | -€65,842 | -17.0% |
| Stocks and contracts in progress | 3 | €125,966 | €34,862 | -€91,103 | -72.3% |
| Stocks | 30/36 | €125,966 | €34,862 | -€91,103 | -72.3% |
| Amounts receivable within one year | 40/41 | €32,472 | €79,158 | +€46,686 | +144% |
| Trade receivables | 40 | €15,611 | €62,604 | +€46,993 | +301% |
| Other amounts receivable | 41 | €16,861 | €16,554 | -€308 | -1.8% |
| Current investments | 50/53 | €189,845 | €184,280 | -€5,565 | -2.9% |
| Cash at bank and in hand | 54/58 | €24,969 | €12,317 | -€12,652 | -50.7% |
| Deferred charges and accrued income | 490/1 | €13,868 | €10,660 | -€3,208 | -23.1% |
| Total equity and liabilities | 10/49 | €1,087,729 | €996,102 | -€91,628 | -8.4% |
| Equity | 10/15 | €391,002 | €388,737 | -€2,265 | -0.6% |
| Contributions | 10/11 | €6,510 | €6,510 | = | 0.0% |
| Reserves | 13 | €71,919 | €72,066 | +€147 | +0.2% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Tax-exempt reserves | 132 | €70,989 | €71,136 | +€147 | +0.2% |
| Profit (loss) carried forward | 14 | €234,145 | €236,003 | +€1,857 | +0.8% |
| Investment grants | 15 | €78,427 | €74,158 | -€4,269 | -5.4% |
| Provisions and deferred taxes | 16 | €49,772 | €49,052 | -€720 | -1.4% |
| Deferred taxes | 168 | €49,772 | €49,052 | -€720 | -1.4% |
| Amounts payable | 17/49 | €646,956 | €558,313 | -€88,643 | -13.7% |
| Amounts payable after more than one year | 17 | €94,363 | €52,556 | -€41,807 | -44.3% |
| Financial debts | 170/4 | €94,363 | €52,556 | -€41,807 | -44.3% |
| Amounts payable within one year | 42/48 | €549,334 | €503,313 | -€46,021 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €47,565 | €41,807 | -€5,758 | -12.1% |
| Trade debts | 44 | €1,264 | €999 | -€265 | -20.9% |
| Suppliers | 440/4 | €1,264 | €999 | -€265 | -20.9% |
| Advances received on contracts in progress | 46 | €95,000 | €40,628 | -€54,372 | -57.2% |
| Taxes, remuneration and social security | 45 | - | €137 | +€137 | |
| Taxes | 450/3 | - | €137 | +€137 | |
| Other amounts payable | 47/48 | €405,505 | €419,743 | +€14,237 | +3.5% |
| Accrued charges and deferred income | 492/3 | €3,258 | €2,444 | -€815 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,232 | €132,249 | +€3,016 | +2.3% |
| Other operating charges | 640/8 | €668 | €2,265 | +€1,598 | +239% |
| Gross operating margin | 9900 | €112,164 | €126,684 | +€14,520 | +12.9% |
| Operating profit (loss) | 9901 | -€17,736 | -€7,829 | +€9,906 | +55.9% |
| Financial income | 75/76B | €13,987 | €14,248 | +€261 | +1.9% |
| Recurring financial income | 75 | €13,987 | €14,248 | +€261 | +1.9% |
| Financial charges | 65/66B | €13,135 | €8,188 | -€4,947 | -37.7% |
| Recurring financial charges | 65 | €13,135 | €8,188 | -€4,947 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,884 | -€1,770 | +€15,114 | +89.5% |
| Transfer from deferred taxes | 780 | €7,088 | €7,275 | +€187 | +2.6% |
| Transfer to deferred taxes | 680 | - | €3,500 | +€3,500 | |
| Profit (loss) for the period | 9904 | -€9,796 | €2,004 | +€11,801 | |
| Transfer from tax-exempt reserves | 789 | €10,054 | €10,353 | +€299 | +3.0% |
| Transfer to tax-exempt reserves | 689 | - | €10,500 | +€10,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €258 | €1,857 | +€1,600 | +621% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.