POUR: 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.
What changed
POUR
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€441,514
2024 · €260,064+€181,450
Equity
€1.1m
2024 · €676,689+€378,514
Cash
€413,372
2024 · €126,910+€286,462
Balance sheet total
€2.2m
2024 · €1.8m+€361,384
Largest movements
Assets
- Cash +€286,462
up €286,462 (+226%), from €126,910 to €413,372
mainly Net result for the year (+€441,514) and Depreciation (+€95,048)
- Receivables within one year +€200,080
up €200,080 (+39.5%), from €506,180 to €706,260
of which Trade receivables: +€195,264
- Tangible fixed assets -€80,893
down €80,893 (-27.0%), from €299,684 to €218,791
of which Furniture and vehicles: -€59,466
- Stocks and contracts -€37,472
down €37,472 (-4.3%), from €878,322 to €840,850
Equity and liabilities
- Profit (loss) carried forward +€378,514
up €378,514 (+72.9%), from €519,189 to €897,704
- Trade debts +€56,878
up €56,878 (+48.4%), from €117,449 to €174,327
- Debts after one year -€34,051
down €34,051 (-30.9%), from €110,249 to €76,198
- Current portion of long-term debt -€27,376
down €27,376 (-44.6%), from €61,427 to €34,051
Income statement
- Turnover +€7.0m
new in 2025: €7.0m
- Purchases and services +€6.1m
new in 2025: €6.1m
- Gross operating margin +€265,073
up €265,073 (+39.1%), from €677,296 to €942,369
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.
Result 2024
€260,064
Gross operating margin
+€265,073
Staff costs
-€50,262
Depreciation
-€33,322
Write-downs
-€3,377
Provisions
+€44,913
Other operating charges
-€539
Financial income
+€21,639
Financial charges
-€27,433
Taxes
-€35,241
Result 2025
€441,514
raises the resultlowers the result
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.
From operations
+€425,044
Investment
-€14,155
Financing
-€124,427
Cash 2024
€126,910
From operations (derived)
+€425,044
Net result for the year
+€441,514
Depreciation
+€95,048
Stocks and contracts
+€37,472
Receivables within one year
-€200,080
Deferred charges and accrued income
+€6,793
Trade debts
+€56,878
Tax, wage and social debts
-€11,755
Other debts
-€826
Investment (derived)
-€14,155
Investment in fixed assets (net)
-€14,155
Financing
-€124,427
Debts after one year
-€34,051
Current portion of long-term debt
-€27,376
Contributions, distributions and other
-€63,000
Cash 2025
€413,372
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,824,000 | €2,185,384 | +€361,384 | +19.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €300,964 | €220,071 | -€80,893 | -26.9% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €299,684 | €218,791 | -€80,893 | -27.0% |
| Land and buildings | 22 | €22,008 | €16,072 | -€5,936 | -27.0% |
| Plant, machinery and equipment | 23 | €73,206 | €57,715 | -€15,491 | -21.2% |
| Furniture and vehicles | 24 | €204,470 | €145,004 | -€59,466 | -29.1% |
| Financial fixed assets | 28 | €1,280 | €1,280 | = | 0.0% |
| Current assets | 29/58 | €1,523,036 | €1,965,313 | +€442,277 | +29.0% |
| Stocks and contracts in progress | 3 | €878,322 | €840,850 | -€37,472 | -4.3% |
| Stocks | 30/36 | €878,322 | €840,850 | -€37,472 | -4.3% |
| Amounts receivable within one year | 40/41 | €506,180 | €706,260 | +€200,080 | +39.5% |
| Trade receivables | 40 | €499,720 | €694,984 | +€195,264 | +39.1% |
| Other amounts receivable | 41 | €6,460 | €11,276 | +€4,816 | +74.5% |
| Cash at bank and in hand | 54/58 | €126,910 | €413,372 | +€286,462 | +226% |
| Deferred charges and accrued income | 490/1 | €11,624 | €4,830 | -€6,793 | -58.4% |
| Total equity and liabilities | 10/49 | €1,824,000 | €2,185,384 | +€361,384 | +19.8% |
| Equity | 10/15 | €676,689 | €1,055,204 | +€378,514 | +55.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €519,189 | €897,704 | +€378,514 | +72.9% |
| Amounts payable | 17/49 | €1,147,310 | €1,130,180 | -€17,130 | -1.5% |
| Amounts payable after more than one year | 17 | €110,249 | €76,198 | -€34,051 | -30.9% |
| Financial debts | 170/4 | €110,249 | €76,198 | -€34,051 | -30.9% |
| Amounts payable within one year | 42/48 | €1,037,061 | €1,053,982 | +€16,921 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €61,427 | €34,051 | -€27,376 | -44.6% |
| Trade debts | 44 | €117,449 | €174,327 | +€56,878 | +48.4% |
| Suppliers | 440/4 | €117,449 | €174,327 | +€56,878 | +48.4% |
| Taxes, remuneration and social security | 45 | €332,578 | €320,823 | -€11,755 | -3.5% |
| Taxes | 450/3 | €236,990 | €214,366 | -€22,624 | -9.5% |
| Remuneration and social security | 454/9 | €95,588 | €106,457 | +€10,869 | +11.4% |
| Other amounts payable | 47/48 | €525,606 | €524,780 | -€826 | -0.2% |
| Turnover | 70 | - | €7,037,124 | +€7.0m | |
| Non-recurring operating income | 76A | - | €4,995 | +€4,995 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,094,755 | +€6.1m | |
| Remuneration, social security and pensions | 62 | €211,140 | €261,402 | +€50,262 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,726 | €95,048 | +€33,322 | +54.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,102 | -€1,726 | +€3,377 | +66.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €44,913 | - | -€44,913 | |
| Other operating charges | 640/8 | €8,689 | €9,228 | +€539 | +6.2% |
| Gross operating margin | 9900 | €677,296 | €942,369 | +€265,073 | +39.1% |
| Operating profit (loss) | 9901 | €355,930 | €578,416 | +€222,486 | +62.5% |
| Financial income | 75/76B | €41,592 | €63,231 | +€21,639 | +52.0% |
| Recurring financial income | 75 | €41,592 | €63,231 | +€21,639 | +52.0% |
| Financial charges | 65/66B | €38,355 | €65,788 | +€27,433 | +71.5% |
| Recurring financial charges | 65 | €38,355 | €65,788 | +€27,433 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €359,167 | €575,859 | +€216,692 | +60.3% |
| Income taxes | 67/77 | €99,103 | €134,344 | +€35,241 | +35.6% |
| Profit (loss) for the period | 9904 | €260,064 | €441,514 | +€181,450 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €260,064 | €441,514 | +€181,450 | +69.8% |
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 24 October 2026 via checked.be.