POUCET ALEXANDRE: 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.
POUCET ALEXANDRE
Largest movements
- Receivables within one year +€55,016
up €55,016 (+245%), from €22,489 to €77,505
of which Other amounts receivable: +€60,843
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€22,872
up €22,872 (+15.6%), from €146,681 to €169,553
mainly Other debts (+€74,859) and Receivables after one year (+€50,000)
- Other debts +€74,859
new in 2025: €74,859
- Reserves -€41,147
down €41,147 (-26.3%), from €156,709 to €115,562
- Trade debts -€3,282
down €3,282 (-73.6%), from €4,460 to €1,178
- Gross operating margin -€6,404
down €6,404 (-9.9%), from €64,472 to €58,068
- Taxes -€1,862
down €1,862 (-9.3%), from €19,958 to €18,096
- Financial income +€1,130
up €1,130 (+87.1%), from €1,298 to €2,429
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 | €230,790 | €259,155 | +€28,365 | +12.3% |
| Fixed assets | 21/28 | €11,556 | €10,630 | -€926 | -8.0% |
| Tangible fixed assets | 22/27 | €11,556 | €10,630 | -€926 | -8.0% |
| Plant, machinery and equipment | 23 | €404 | €2,329 | +€1,925 | +477% |
| Furniture and vehicles | 24 | €5,100 | €3,762 | -€1,338 | -26.2% |
| Other tangible fixed assets | 26 | €6,053 | €4,539 | -€1,514 | -25.0% |
| Current assets | 29/58 | €219,234 | €248,525 | +€29,291 | +13.4% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €22,489 | €77,505 | +€55,016 | +245% |
| Trade receivables | 40 | €5,827 | - | -€5,827 | |
| Other amounts receivable | 41 | €16,662 | €77,505 | +€60,843 | +365% |
| Cash at bank and in hand | 54/58 | €146,681 | €169,553 | +€22,872 | +15.6% |
| Deferred charges and accrued income | 490/1 | €65 | €1,468 | +€1,403 | +2,174% |
| Total equity and liabilities | 10/49 | €230,790 | €259,155 | +€28,365 | +12.3% |
| Equity | 10/15 | €180,269 | €139,122 | -€41,147 | -22.8% |
| Contributions | 10/11 | €23,560 | €23,560 | = | 0.0% |
| Reserves | 13 | €156,709 | €115,562 | -€41,147 | -26.3% |
| Distributable reserves | 133 | €156,709 | €115,562 | -€41,147 | -26.3% |
| Provisions and deferred taxes | 16 | €34,727 | €34,727 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €34,727 | €34,727 | = | 0.0% |
| Pensions and similar obligations | 160 | €34,727 | €34,727 | = | 0.0% |
| Amounts payable | 17/49 | €15,793 | €85,306 | +€69,512 | +440% |
| Amounts payable within one year | 42/48 | €15,793 | €85,306 | +€69,512 | +440% |
| Trade debts | 44 | €4,460 | €1,178 | -€3,282 | -73.6% |
| Suppliers | 440/4 | €4,460 | €1,178 | -€3,282 | -73.6% |
| Taxes, remuneration and social security | 45 | €11,333 | €9,268 | -€2,065 | -18.2% |
| Taxes | 450/3 | €11,333 | €9,268 | -€2,065 | -18.2% |
| Other amounts payable | 47/48 | - | €74,859 | +€74,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,158 | €3,613 | +€455 | +14.4% |
| Other operating charges | 640/8 | €217 | - | -€217 | |
| Gross operating margin | 9900 | €64,472 | €58,068 | -€6,404 | -9.9% |
| Operating profit (loss) | 9901 | €61,097 | €54,455 | -€6,642 | -10.9% |
| Financial income | 75/76B | €1,298 | €2,429 | +€1,130 | +87.1% |
| Recurring financial income | 75 | €1,298 | €2,429 | +€1,130 | +87.1% |
| Financial charges | 65/66B | €171 | €533 | +€362 | +211% |
| Recurring financial charges | 65 | €171 | €533 | +€362 | +211% |
| Profit (loss) for the period before taxes | 9903 | €62,224 | €56,351 | -€5,873 | -9.4% |
| Income taxes | 67/77 | €19,958 | €18,096 | -€1,862 | -9.3% |
| Profit (loss) for the period | 9904 | €42,266 | €38,255 | -€4,011 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,266 | €38,255 | -€4,011 | -9.5% |
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 20 October 2026 via checked.be.