POULS BSL: what changed
What changed
POULS BSL
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€8,518
2024 · €12,017-€3,498
Equity
€69,558
2024 · €61,040+€8,518
Cash
€55,918
2024 · €23,863+€32,054
Balance sheet total
€213,273
2024 · €215,626-€2,353
Largest movements
Assets
- Cash +€32,054
up €32,054 (+134%), from €23,863 to €55,918
mainly Depreciation (+€32,988) and Net result for the year (+€8,518)
- Tangible fixed assets -€24,938
down €24,938 (-16.4%), from €151,687 to €126,749
of which Furniture and vehicles: -€19,371
- Receivables within one year -€7,879
down €7,879 (-20.8%), from €37,827 to €29,948
of which Trade receivables: -€9,415
Equity and liabilities
- Reserves +€8,518
up €8,518 (+15.2%), from €56,040 to €64,558
- Debts after one year -€6,000
down €6,000 (-63.2%), from €9,500 to €3,500
- Tax, wage and social debts -€4,183
down €4,183 (-23.3%), from €17,973 to €13,790
of which Taxes: -€2,683
Income statement
- Gross operating margin -€5,532
down €5,532 (-10.7%), from €51,711 to €46,180
- Taxes -€1,346
down €1,346 (-28.0%), from €4,811 to €3,464
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,017
Gross operating margin
-€5,532
Depreciation
+€218
Other operating charges
+€104
Financial income
+€341
Financial charges
+€24
Taxes
+€1,346
Result 2025
€8,518
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€46,104
Investment
-€8,050
Financing
-€6,000
Cash 2024
€23,863
From operations (derived)
+€46,104
Net result for the year
+€8,518
Depreciation
+€32,988
Receivables within one year
+€7,879
Deferred charges and accrued income
+€1,591
Trade debts
-€1,457
Tax, wage and social debts
-€4,183
Other debts
+€314
Accrued charges and deferred income
+€454
Investment (derived)
-€8,050
Investment in fixed assets (net)
-€8,050
Financing
-€6,000
Debts after one year
-€6,000
Cash 2025
€55,918
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,626 | €213,273 | -€2,353 | -1.1% |
| Fixed assets | 21/28 | €151,687 | €126,749 | -€24,938 | -16.4% |
| Tangible fixed assets | 22/27 | €151,687 | €126,749 | -€24,938 | -16.4% |
| Land and buildings | 22 | €77,495 | €72,768 | -€4,727 | -6.1% |
| Plant, machinery and equipment | 23 | €22,092 | €21,253 | -€839 | -3.8% |
| Furniture and vehicles | 24 | €52,100 | €32,729 | -€19,371 | -37.2% |
| Current assets | 29/58 | €63,939 | €86,524 | +€22,585 | +35.3% |
| Amounts receivable within one year | 40/41 | €37,827 | €29,948 | -€7,879 | -20.8% |
| Trade receivables | 40 | €37,827 | €28,412 | -€9,415 | -24.9% |
| Other amounts receivable | 41 | - | €1,536 | +€1,536 | |
| Cash at bank and in hand | 54/58 | €23,863 | €55,918 | +€32,054 | +134% |
| Deferred charges and accrued income | 490/1 | €2,249 | €658 | -€1,591 | -70.7% |
| Total equity and liabilities | 10/49 | €215,626 | €213,273 | -€2,353 | -1.1% |
| Equity | 10/15 | €61,040 | €69,558 | +€8,518 | +14.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,040 | €64,558 | +€8,518 | +15.2% |
| Distributable reserves | 133 | €56,040 | €64,558 | +€8,518 | +15.2% |
| Amounts payable | 17/49 | €154,586 | €143,715 | -€10,871 | -7.0% |
| Amounts payable after more than one year | 17 | €9,500 | €3,500 | -€6,000 | -63.2% |
| Financial debts | 170/4 | €9,500 | €3,500 | -€6,000 | -63.2% |
| Amounts payable within one year | 42/48 | €144,789 | €139,463 | -€5,326 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €8,847 | €7,390 | -€1,457 | -16.5% |
| Suppliers | 440/4 | €8,847 | €7,390 | -€1,457 | -16.5% |
| Taxes, remuneration and social security | 45 | €17,973 | €13,790 | -€4,183 | -23.3% |
| Taxes | 450/3 | €5,973 | €3,290 | -€2,683 | -44.9% |
| Remuneration and social security | 454/9 | €12,000 | €10,500 | -€1,500 | -12.5% |
| Other amounts payable | 47/48 | €111,969 | €112,283 | +€314 | +0.3% |
| Accrued charges and deferred income | 492/3 | €298 | €752 | +€454 | +153% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,206 | €32,988 | -€218 | -0.7% |
| Other operating charges | 640/8 | €752 | €648 | -€104 | -13.9% |
| Gross operating margin | 9900 | €51,711 | €46,180 | -€5,532 | -10.7% |
| Operating profit (loss) | 9901 | €17,754 | €12,544 | -€5,209 | -29.3% |
| Financial income | 75/76B | €0 | €341 | +€341 | |
| Recurring financial income | 75 | €0 | €341 | +€341 | |
| Financial charges | 65/66B | €926 | €903 | -€24 | -2.5% |
| Recurring financial charges | 65 | €926 | €903 | -€24 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €16,827 | €11,983 | -€4,845 | -28.8% |
| Income taxes | 67/77 | €4,811 | €3,464 | -€1,346 | -28.0% |
| Profit (loss) for the period | 9904 | €12,017 | €8,518 | -€3,498 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,017 | €8,518 | -€3,498 | -29.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.