POUCKE: 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.
POUCKE
Largest movements
- Receivables within one year +€56,651
new in 2023: €56,651
- Intangible fixed assets -€4,500
down €4,500 (-14.3%), from €31,500 to €27,000
- Stocks and contracts +€4,500
up €4,500 (+27.3%), from €16,500 to €21,000
- Cash -€1,736
down €1,736 (-12.2%), from €14,226 to €12,490
mainly Receivables within one year (-€56,651) and Debts after one year (-€26,789)
- Advances received +€54,251
new in 2023: €54,251
- Other debts +€40,725
up €40,725 (+524.6%), from €7,764 to €48,488
- Debts after one year -€26,789
no longer reported in 2023 (was €26,789)
- Trade debts -€9,867
down €9,867 (-49.3%), from €20,009 to €10,142
- Tax, wage and social debts -€3,249
down €3,249 (-55.5%), from €5,858 to €2,608
of which Remuneration and social security: -€3,350
- Gross operating margin +€13,072
up €13,072, from -€3,945 to €9,128
- Staff costs -€4,243
down €4,243 (-74.3%), from €5,714 to €1,471
- Financial charges -€2,519
down €2,519 (-77.4%), from €3,252 to €734
- Depreciation +€210
up €210 (+3.4%), from €6,085 to €6,294
- Financial income -€186
down €186 (-98.2%), from €189 to €3
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,985 | €130,682 | +€55,697 | +74.3% |
| Fixed assets | 21/28 | €44,259 | €40,542 | -€3,717 | -8.4% |
| Intangible fixed assets | 21 | €31,500 | €27,000 | -€4,500 | -14.3% |
| Tangible fixed assets | 22/27 | €3,369 | €4,542 | +€1,173 | +34.8% |
| Plant, machinery and equipment | 23 | €2,558 | €1,279 | -€1,279 | -50.0% |
| Furniture and vehicles | 24 | €811 | €3,263 | +€2,452 | +302.2% |
| Financial fixed assets | 28 | €9,390 | €9,000 | -€390 | -4.2% |
| Current assets | 29/58 | €30,726 | €90,140 | +€59,414 | +193.4% |
| Stocks and contracts in progress | 3 | €16,500 | €21,000 | +€4,500 | +27.3% |
| Stocks | 30/36 | €16,500 | €21,000 | +€4,500 | +27.3% |
| Amounts receivable within one year | 40/41 | - | €56,651 | +€56,651 | |
| Trade receivables | 40 | - | €56,651 | +€56,651 | |
| Cash at bank and in hand | 54/58 | €14,226 | €12,490 | -€1,736 | -12.2% |
| Total equity and liabilities | 10/49 | €74,985 | €130,682 | +€55,697 | +74.3% |
| Equity | 10/15 | €14,567 | €15,193 | +€626 | +4.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €4,567 | €5,193 | +€626 | +13.7% |
| Distributable reserves | 133 | €4,567 | €5,193 | +€626 | +13.7% |
| Amounts payable | 17/49 | €60,419 | €115,489 | +€55,071 | +91.1% |
| Amounts payable after more than one year | 17 | €26,789 | - | -€26,789 | |
| Financial debts | 170/4 | €26,789 | - | -€26,789 | |
| Amounts payable within one year | 42/48 | €33,630 | €115,489 | +€81,859 | +243.4% |
| Trade debts | 44 | €20,009 | €10,142 | -€9,867 | -49.3% |
| Suppliers | 440/4 | €20,009 | €10,142 | -€9,867 | -49.3% |
| Advances received on contracts in progress | 46 | - | €54,251 | +€54,251 | |
| Taxes, remuneration and social security | 45 | €5,858 | €2,608 | -€3,249 | -55.5% |
| Taxes | 450/3 | €2,508 | €2,608 | +€101 | +4.0% |
| Remuneration and social security | 454/9 | €3,350 | - | -€3,350 | |
| Other amounts payable | 47/48 | €7,764 | €48,488 | +€40,725 | +524.6% |
| Remuneration, social security and pensions | 62 | €5,714 | €1,471 | -€4,243 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,085 | €6,294 | +€210 | +3.4% |
| Other operating charges | 640/8 | €138 | €6 | -€132 | -95.5% |
| Gross operating margin | 9900 | -€3,945 | €9,128 | +€13,072 | |
| Operating profit (loss) | 9901 | -€15,882 | €1,356 | +€17,238 | |
| Financial income | 75/76B | €189 | €3 | -€186 | -98.2% |
| Recurring financial income | 75 | €189 | €3 | -€186 | -98.2% |
| Financial charges | 65/66B | €3,252 | €734 | -€2,519 | -77.4% |
| Recurring financial charges | 65 | €3,252 | €734 | -€2,519 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,945 | €626 | +€19,571 | |
| Profit (loss) for the period | 9904 | -€18,945 | €626 | +€19,571 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,945 | €626 | +€19,571 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.