POUR RIEN: what changed
Two fiscal 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.
POUR RIEN
Largest movements
- Cash +€12,249
up €12,249 (+117.2%), from €10,451 to €22,700
mainly Net result for the year (+€9,934) and Tax, wage and social debts (+€6,767)
- Receivables within one year +€4,937
up €4,937 (+78.5%), from €6,291 to €11,228
of which Trade receivables: +€5,094
- Financial fixed assets +€922
new in 2025: €922
- Profit (loss) carried forward +€9,934
up €9,934 (+397.5%), from €2,499 to €12,433
- Tax, wage and social debts +€6,767
up €6,767 (+124.2%), from €5,448 to €12,215
of which Remuneration and social security: +€4,000
- Trade debts +€5,262
up €5,262 (+466.4%), from €1,128 to €6,391
- Other debts -€3,436
down €3,436 (-19.6%), from €17,539 to €14,103
- Turnover -€65,073
no longer reported in 2025 (was €65,073)
- Purchases and services -€42,887
no longer reported in 2025 (was €42,887)
- Gross operating margin -€3,775
down €3,775 (-17.0%), from €22,186 to €18,411
- Other operating charges +€2,302
up €2,302 (+234.3%), from €983 to €3,285
- Taxes +€1,864
up €1,864 (+206.3%), from €904 to €2,768
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.
Cash bridge derived
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 | €26,615 | €45,142 | +€18,527 | +69.6% |
| Fixed assets | 21/28 | €9,873 | €11,215 | +€1,341 | +13.6% |
| Tangible fixed assets | 22/27 | €9,873 | €10,293 | +€419 | +4.2% |
| Plant, machinery and equipment | 23 | - | €2,686 | +€2,686 | |
| Furniture and vehicles | 24 | €9,873 | €7,607 | -€2,267 | -23.0% |
| Financial fixed assets | 28 | - | €922 | +€922 | |
| Current assets | 29/58 | €16,742 | €33,927 | +€17,186 | +102.7% |
| Amounts receivable within one year | 40/41 | €6,291 | €11,228 | +€4,937 | +78.5% |
| Trade receivables | 40 | €6,133 | €11,228 | +€5,094 | +83.1% |
| Other amounts receivable | 41 | €157 | - | -€157 | |
| Cash at bank and in hand | 54/58 | €10,451 | €22,700 | +€12,249 | +117.2% |
| Total equity and liabilities | 10/49 | €26,615 | €45,142 | +€18,527 | +69.6% |
| Equity | 10/15 | €2,500 | €12,434 | +€9,934 | +397.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,499 | €12,433 | +€9,934 | +397.5% |
| Amounts payable | 17/49 | €24,115 | €32,708 | +€8,593 | +35.6% |
| Amounts payable within one year | 42/48 | €24,115 | €32,708 | +€8,593 | +35.6% |
| Trade debts | 44 | €1,128 | €6,391 | +€5,262 | +466.4% |
| Suppliers | 440/4 | €1,128 | €6,391 | +€5,262 | +466.4% |
| Taxes, remuneration and social security | 45 | €5,448 | €12,215 | +€6,767 | +124.2% |
| Taxes | 450/3 | €5,448 | €8,215 | +€2,767 | +50.8% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €17,539 | €14,103 | -€3,436 | -19.6% |
| Turnover | 70 | €65,073 | - | -€65,073 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,887 | - | -€42,887 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,490 | €2,478 | +€987 | +66.3% |
| Other operating charges | 640/8 | €983 | €3,285 | +€2,302 | +234.3% |
| Gross operating margin | 9900 | €22,186 | €18,411 | -€3,775 | -17.0% |
| Operating profit (loss) | 9901 | €19,713 | €12,648 | -€7,065 | -35.8% |
| Financial income | 75/76B | - | €245 | +€245 | |
| Recurring financial income | 75 | - | €245 | +€245 | |
| Financial charges | 65/66B | €202 | €191 | -€10 | -5.1% |
| Recurring financial charges | 65 | €202 | €191 | -€10 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €19,511 | €12,702 | -€6,810 | -34.9% |
| Income taxes | 67/77 | €904 | €2,768 | +€1,864 | +206.3% |
| Profit (loss) for the period | 9904 | €18,608 | €9,934 | -€8,674 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,608 | €9,934 | -€8,674 | -46.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.