POUCETTRI: 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.
POUCETTRI
Largest movements
- Cash +€31,552
up €31,552 (+13.5%), from €234,492 to €266,044
mainly Receivables within one year (+€17,222) and Trade debts (+€4,605)
- Receivables within one year -€17,222
down €17,222 (-66.3%), from €25,957 to €8,735
of which Trade receivables: -€18,566
- Tangible fixed assets -€4,317
down €4,317 (-17.3%), from €24,972 to €20,655
- Trade debts +€4,605
up €4,605 (+179%), from €2,566 to €7,170
- Profit (loss) carried forward +€4,435
up €4,435 (+41.5%), from -€10,676 to -€6,241
- Write-downs +€20,038
new in 2025: €20,038
- Gross operating margin +€18,456
up €18,456 (+162%), from €11,369 to €29,825
- Depreciation -€13,005
down €13,005 (-75.1%), from €17,322 to €4,317
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 | €285,563 | €295,434 | +€9,871 | +3.5% |
| Fixed assets | 21/28 | €24,972 | €20,655 | -€4,317 | -17.3% |
| Tangible fixed assets | 22/27 | €24,972 | €20,655 | -€4,317 | -17.3% |
| Plant, machinery and equipment | 23 | €24,972 | €20,655 | -€4,317 | -17.3% |
| Current assets | 29/58 | €260,591 | €274,779 | +€14,188 | +5.4% |
| Amounts receivable within one year | 40/41 | €25,957 | €8,735 | -€17,222 | -66.3% |
| Trade receivables | 40 | €25,229 | €6,662 | -€18,566 | -73.6% |
| Other amounts receivable | 41 | €728 | €2,073 | +€1,345 | +185% |
| Cash at bank and in hand | 54/58 | €234,492 | €266,044 | +€31,552 | +13.5% |
| Deferred charges and accrued income | 490/1 | €143 | €0 | -€143 | -100% |
| Total equity and liabilities | 10/49 | €285,563 | €295,434 | +€9,871 | +3.5% |
| Equity | 10/15 | €226,974 | €231,409 | +€4,435 | +2.0% |
| Contributions | 10/11 | €199,000 | €199,000 | = | 0.0% |
| Reserves | 13 | €38,650 | €38,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €19,900 | €19,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,676 | -€6,241 | +€4,435 | +41.5% |
| Amounts payable | 17/49 | €58,590 | €64,025 | +€5,436 | +9.3% |
| Amounts payable within one year | 42/48 | €58,590 | €62,820 | +€4,230 | +7.2% |
| Trade debts | 44 | €2,566 | €7,170 | +€4,605 | +179% |
| Suppliers | 440/4 | €2,566 | €7,170 | +€4,605 | +179% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €56,024 | €55,649 | -€375 | -0.7% |
| Accrued charges and deferred income | 492/3 | - | €1,206 | +€1,206 | |
| Remuneration, social security and pensions | 62 | €503 | €457 | -€46 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,322 | €4,317 | -€13,005 | -75.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,038 | +€20,038 | |
| Other operating charges | 640/8 | €836 | €751 | -€85 | -10.1% |
| Gross operating margin | 9900 | €11,369 | €29,825 | +€18,456 | +162% |
| Operating profit (loss) | 9901 | -€7,292 | €4,262 | +€11,554 | |
| Financial income | 75/76B | €96 | €207 | +€112 | +117% |
| Recurring financial income | 75 | €96 | €207 | +€112 | +117% |
| Financial charges | 65/66B | €38 | €34 | -€4 | -9.3% |
| Recurring financial charges | 65 | €38 | €34 | -€4 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,234 | €4,435 | +€11,669 | |
| Profit (loss) for the period | 9904 | -€7,234 | €4,435 | +€11,669 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,234 | €4,435 | +€11,669 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.