POUPON: 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.
POUPON
Largest movements
- Cash +€1,714
up €1,714 (+45.2%), from €3,791 to €5,505
mainly Other debts (+€4,771) and Depreciation (+€1,167)
- Tangible fixed assets -€1,167
down €1,167 (-71.1%), from €1,641 to €474
- Deferred charges and accrued income -€781
no longer reported in 2025 (was €781)
- Receivables within one year +€154
up €154 (+2.4%), from €6,326 to €6,481
of which Trade receivables: +€550
- Reserves -€10,606
no longer reported in 2025 (was €10,606)
- Profit (loss) carried forward +€6,327
up €6,327 (+39.1%), from -€16,188 to -€9,861
- Other debts +€4,771
up €4,771 (+124%), from €3,851 to €8,622
- Trade debts -€583
down €583 (-34.1%), from €1,710 to €1,127
- Gross operating margin +€6,526
up €6,526 (+78.2%), from -€8,348 to -€1,821
- Depreciation -€1,144
down €1,144 (-49.5%), from €2,310 to €1,167
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 | €12,564 | €12,485 | -€79 | -0.6% |
| Fixed assets | 21/28 | €1,666 | €499 | -€1,167 | -70.0% |
| Tangible fixed assets | 22/27 | €1,641 | €474 | -€1,167 | -71.1% |
| Furniture and vehicles | 24 | €1,641 | €474 | -€1,167 | -71.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €10,898 | €11,986 | +€1,088 | +10.0% |
| Amounts receivable within one year | 40/41 | €6,326 | €6,481 | +€154 | +2.4% |
| Trade receivables | 40 | €4,950 | €5,500 | +€550 | +11.1% |
| Other amounts receivable | 41 | €1,376 | €981 | -€396 | -28.8% |
| Cash at bank and in hand | 54/58 | €3,791 | €5,505 | +€1,714 | +45.2% |
| Deferred charges and accrued income | 490/1 | €781 | - | -€781 | |
| Total equity and liabilities | 10/49 | €12,564 | €12,485 | -€79 | -0.6% |
| Equity | 10/15 | €6,818 | €2,539 | -€4,280 | -62.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,606 | - | -€10,606 | |
| Distributable reserves | 133 | €10,606 | - | -€10,606 | |
| Profit (loss) carried forward | 14 | -€16,188 | -€9,861 | +€6,327 | +39.1% |
| Amounts payable | 17/49 | €5,746 | €9,946 | +€4,201 | +73.1% |
| Amounts payable within one year | 42/48 | €5,746 | €9,946 | +€4,201 | +73.1% |
| Trade debts | 44 | €1,710 | €1,127 | -€583 | -34.1% |
| Suppliers | 440/4 | €1,710 | €1,127 | -€583 | -34.1% |
| Taxes, remuneration and social security | 45 | €185 | €197 | +€12 | +6.6% |
| Taxes | 450/3 | €185 | €197 | +€12 | +6.6% |
| Other amounts payable | 47/48 | €3,851 | €8,622 | +€4,771 | +124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,310 | €1,167 | -€1,144 | -49.5% |
| Other operating charges | 640/8 | €947 | €971 | +€24 | +2.5% |
| Gross operating margin | 9900 | -€8,348 | -€1,821 | +€6,526 | +78.2% |
| Operating profit (loss) | 9901 | -€11,605 | -€3,959 | +€7,646 | +65.9% |
| Financial income | 75/76B | €32 | €6 | -€26 | -80.1% |
| Recurring financial income | 75 | €32 | €6 | -€26 | -80.1% |
| Financial charges | 65/66B | €143 | €130 | -€13 | -9.2% |
| Recurring financial charges | 65 | €143 | €130 | -€13 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,716 | -€4,083 | +€7,634 | +65.2% |
| Income taxes | 67/77 | €176 | €197 | +€21 | +11.9% |
| Profit (loss) for the period | 9904 | -€11,892 | -€4,280 | +€7,613 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,892 | -€4,280 | +€7,613 | +64.0% |
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 19 October 2026 via checked.be.