POUKIE: 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.
POUKIE
Largest movements
- Cash -€183,082
down €183,082 (-63.2%), from €289,746 to €106,664
mainly Debts after one year (-€189,761) and Receivables within one year (-€37,246)
- Receivables within one year +€37,246
up €37,246 (+89.8%), from €41,480 to €78,726
of which Trade receivables: +€35,937
- Debts after one year -€189,761
down €189,761 (-29.0%), from €653,574 to €463,813
- Reserves +€38,730
up €38,730 (+5.2%), from €739,468 to €778,198
of which Distributable reserves: +€38,730
- Gross operating margin -€51,006
down €51,006 (-22.0%), from €231,935 to €180,929
- Other operating charges +€28,041
up €28,041 (+1,486%), from €1,887 to €29,928
- Staff costs -€16,175
down €16,175 (-22.2%), from €72,984 to €56,810
- Taxes -€11,382
down €11,382 (-51.8%), from €21,990 to €10,607
- Financial charges -€7,795
down €7,795 (-18.6%), from €41,806 to €34,012
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 | €1,668,022 | €1,500,608 | -€167,414 | -10.0% |
| Fixed assets | 21/28 | €1,318,637 | €1,307,578 | -€11,059 | -0.8% |
| Tangible fixed assets | 22/27 | €1,318,637 | €1,307,578 | -€11,059 | -0.8% |
| Land and buildings | 22 | €1,318,637 | €1,307,578 | -€11,059 | -0.8% |
| Current assets | 29/58 | €349,385 | €193,030 | -€156,355 | -44.8% |
| Amounts receivable within one year | 40/41 | €41,480 | €78,726 | +€37,246 | +89.8% |
| Trade receivables | 40 | €28,193 | €64,130 | +€35,937 | +127% |
| Other amounts receivable | 41 | €13,287 | €14,596 | +€1,309 | +9.9% |
| Cash at bank and in hand | 54/58 | €289,746 | €106,664 | -€183,082 | -63.2% |
| Deferred charges and accrued income | 490/1 | €18,160 | €7,640 | -€10,519 | -57.9% |
| Total equity and liabilities | 10/49 | €1,668,022 | €1,500,608 | -€167,414 | -10.0% |
| Equity | 10/15 | €764,468 | €803,198 | +€38,730 | +5.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €739,468 | €778,198 | +€38,730 | +5.2% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €736,968 | €775,698 | +€38,730 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €903,554 | €697,410 | -€206,144 | -22.8% |
| Amounts payable after more than one year | 17 | €653,574 | €463,813 | -€189,761 | -29.0% |
| Financial debts | 170/4 | €653,574 | €463,813 | -€189,761 | -29.0% |
| Amounts payable within one year | 42/48 | €249,980 | €233,597 | -€16,383 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €204,011 | €188,729 | -€15,283 | -7.5% |
| Suppliers | 440/4 | €204,011 | €188,729 | -€15,283 | -7.5% |
| Taxes, remuneration and social security | 45 | €38,300 | €38,249 | -€50 | -0.1% |
| Taxes | 450/3 | €29,124 | €24,471 | -€4,653 | -16.0% |
| Remuneration and social security | 454/9 | €9,175 | €13,778 | +€4,603 | +50.2% |
| Other amounts payable | 47/48 | €7,669 | €6,619 | -€1,050 | -13.7% |
| Remuneration, social security and pensions | 62 | €72,984 | €56,810 | -€16,175 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,072 | €11,059 | -€13 | -0.1% |
| Other operating charges | 640/8 | €1,887 | €29,928 | +€28,041 | +1,486% |
| Gross operating margin | 9900 | €231,935 | €180,929 | -€51,006 | -22.0% |
| Operating profit (loss) | 9901 | €145,991 | €83,133 | -€62,859 | -43.1% |
| Financial income | 75/76B | €69 | €216 | +€147 | +214% |
| Recurring financial income | 75 | €69 | €216 | +€147 | +214% |
| Financial charges | 65/66B | €41,806 | €34,012 | -€7,795 | -18.6% |
| Recurring financial charges | 65 | €41,806 | €34,012 | -€7,795 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €104,254 | €49,337 | -€54,917 | -52.7% |
| Income taxes | 67/77 | €21,990 | €10,607 | -€11,382 | -51.8% |
| Profit (loss) for the period | 9904 | €82,264 | €38,730 | -€43,534 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,264 | €38,730 | -€43,534 | -52.9% |
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 17 October 2026 via checked.be.