POULET SERVISSS: 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.
POULET SERVISSS
Largest movements
- Cash -€13,090
down €13,090 (-23.7%), from €55,258 to €42,167
mainly Tax, wage and social debts (-€11,426) and Receivables within one year (-€9,420)
- Receivables within one year +€9,420
up €9,420 (+20.9%), from €45,036 to €54,456
of which Trade receivables: +€6,597
- Tax, wage and social debts -€11,426
down €11,426 (-78.5%), from €14,560 to €3,134
of which Taxes: -€8,426
- Profit (loss) carried forward +€6,159
up €6,159 (+9.6%), from €64,292 to €70,451
- Gross operating margin -€3,772
down €3,772 (-31.1%), from €12,145 to €8,373
- Taxes -€1,617
down €1,617 (-34.5%), from €4,680 to €3,064
- Financial income -€245
down €245 (-9.1%), from €2,704 to €2,459
- Other operating charges +€184
up €184 (+47.6%), from €387 to €572
- Depreciation -€180
down €180 (-16.8%), from €1,069 to €889
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 | €106,959 | €101,724 | -€5,234 | -4.9% |
| Fixed assets | 21/28 | €2,613 | €1,724 | -€889 | -34.0% |
| Tangible fixed assets | 22/27 | €1,899 | €1,010 | -€889 | -46.8% |
| Plant, machinery and equipment | 23 | €796 | €578 | -€218 | -27.4% |
| Furniture and vehicles | 24 | €702 | €331 | -€371 | -52.9% |
| Other tangible fixed assets | 26 | €402 | €102 | -€300 | -74.6% |
| Financial fixed assets | 28 | €714 | €714 | = | 0.0% |
| Current assets | 29/58 | €104,345 | €100,000 | -€4,345 | -4.2% |
| Stocks and contracts in progress | 3 | €1,832 | €2,087 | +€255 | +13.9% |
| Stocks | 30/36 | €1,832 | €2,087 | +€255 | +13.9% |
| Amounts receivable within one year | 40/41 | €45,036 | €54,456 | +€9,420 | +20.9% |
| Trade receivables | 40 | €150 | €6,747 | +€6,597 | +4,388% |
| Other amounts receivable | 41 | €44,886 | €47,709 | +€2,823 | +6.3% |
| Cash at bank and in hand | 54/58 | €55,258 | €42,167 | -€13,090 | -23.7% |
| Deferred charges and accrued income | 490/1 | €2,219 | €1,290 | -€929 | -41.9% |
| Total equity and liabilities | 10/49 | €106,959 | €101,724 | -€5,234 | -4.9% |
| Equity | 10/15 | €84,917 | €91,076 | +€6,159 | +7.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,292 | €70,451 | +€6,159 | +9.6% |
| Amounts payable | 17/49 | €22,042 | €10,648 | -€11,393 | -51.7% |
| Amounts payable within one year | 42/48 | €22,042 | €10,648 | -€11,393 | -51.7% |
| Trade debts | 44 | €7,482 | €7,515 | +€33 | +0.4% |
| Suppliers | 440/4 | €7,482 | €7,515 | +€33 | +0.4% |
| Taxes, remuneration and social security | 45 | €14,560 | €3,134 | -€11,426 | -78.5% |
| Taxes | 450/3 | €11,560 | €3,134 | -€8,426 | -72.9% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,069 | €889 | -€180 | -16.8% |
| Other operating charges | 640/8 | €387 | €572 | +€184 | +47.6% |
| Gross operating margin | 9900 | €12,145 | €8,373 | -€3,772 | -31.1% |
| Operating profit (loss) | 9901 | €10,688 | €6,912 | -€3,777 | -35.3% |
| Financial income | 75/76B | €2,704 | €2,459 | -€245 | -9.1% |
| Recurring financial income | 75 | €2,704 | €2,459 | -€245 | -9.1% |
| Financial charges | 65/66B | €106 | €148 | +€43 | +40.4% |
| Recurring financial charges | 65 | €106 | €148 | +€43 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €13,287 | €9,223 | -€4,064 | -30.6% |
| Income taxes | 67/77 | €4,680 | €3,064 | -€1,617 | -34.5% |
| Profit (loss) for the period | 9904 | €8,606 | €6,159 | -€2,447 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,606 | €6,159 | -€2,447 | -28.4% |
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 31 October 2026 via checked.be.