POUSKA: 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.
POUSKA
Largest movements
- Tangible fixed assets -€74,671
down €74,671 (-6.3%), from €1.2m to €1.1m
- Profit (loss) carried forward -€56,371
down €56,371 (-17.6%), from -€321,117 to -€377,488
- Debts after one year -€15,129
down €15,129 (-3.6%), from €414,710 to €399,581
- Depreciation +€48,661
up €48,661 (+187.1%), from €26,010 to €74,671
- Financial charges -€36,200
down €36,200 (-84.3%), from €42,932 to €6,732
of which Non-recurring financial charges: -€36,743
- Gross operating margin +€8,440
up €8,440 (+26.8%), from €31,507 to €39,947
- Other operating charges +€3,294
up €3,294 (+28.3%), from €11,621 to €14,915
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 | €1,192,481 | €1,117,046 | -€75,435 | -6.3% |
| Fixed assets | 21/28 | €1,190,942 | €1,116,271 | -€74,671 | -6.3% |
| Tangible fixed assets | 22/27 | €1,190,942 | €1,116,271 | -€74,671 | -6.3% |
| Land and buildings | 22 | €1,190,942 | €1,116,271 | -€74,671 | -6.3% |
| Current assets | 29/58 | €1,539 | €775 | -€764 | -49.6% |
| Cash at bank and in hand | 54/58 | €1,539 | €775 | -€764 | -49.6% |
| Total equity and liabilities | 10/49 | €1,192,481 | €1,117,046 | -€75,435 | -6.3% |
| Equity | 10/15 | -€32,142 | -€88,513 | -€56,371 | -175.4% |
| Contributions | 10/11 | €111,600 | €111,600 | = | 0.0% |
| Capital | 10 | €111,600 | €111,600 | = | 0.0% |
| Issued capital | 100 | €111,600 | €111,600 | = | 0.0% |
| Reserves | 13 | €177,375 | €177,375 | = | 0.0% |
| Tax-exempt reserves | 132 | €177,375 | €177,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€321,117 | -€377,488 | -€56,371 | -17.6% |
| Provisions and deferred taxes | 16 | €74,340 | €74,340 | = | 0.0% |
| Deferred taxes | 168 | €74,340 | €74,340 | = | 0.0% |
| Amounts payable | 17/49 | €1,150,283 | €1,131,219 | -€19,064 | -1.7% |
| Amounts payable after more than one year | 17 | €414,710 | €399,581 | -€15,129 | -3.6% |
| Financial debts | 170/4 | €414,710 | €399,581 | -€15,129 | -3.6% |
| Amounts payable within one year | 42/48 | €725,373 | €726,962 | +€1,589 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €33,160 | €37,139 | +€3,979 | +12.0% |
| Trade debts | 44 | €28,758 | €23,356 | -€5,402 | -18.8% |
| Suppliers | 440/4 | €28,758 | €23,356 | -€5,402 | -18.8% |
| Taxes, remuneration and social security | 45 | €71,000 | €63,200 | -€7,800 | -11.0% |
| Taxes | 450/3 | - | €63,200 | +€63,200 | |
| Remuneration and social security | 454/9 | €71,000 | - | -€71,000 | |
| Other amounts payable | 47/48 | €592,455 | €603,267 | +€10,812 | +1.8% |
| Accrued charges and deferred income | 492/3 | €10,200 | €4,676 | -€5,524 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,010 | €74,671 | +€48,661 | +187.1% |
| Other operating charges | 640/8 | €11,621 | €14,915 | +€3,294 | +28.3% |
| Gross operating margin | 9900 | €31,507 | €39,947 | +€8,440 | +26.8% |
| Operating profit (loss) | 9901 | -€6,124 | -€49,639 | -€43,515 | -710.6% |
| Financial charges | 65/66B | €42,932 | €6,732 | -€36,200 | -84.3% |
| Recurring financial charges | 65 | €6,189 | €6,732 | +€543 | +8.8% |
| Non-recurring financial charges | 66B | €36,743 | - | -€36,743 | |
| Profit (loss) for the period before taxes | 9903 | -€49,056 | -€56,371 | -€7,315 | -14.9% |
| Transfer from deferred taxes | 780 | €10,620 | - | -€10,620 | |
| Profit (loss) for the period | 9904 | -€38,436 | -€56,371 | -€17,935 | -46.7% |
| Transfer from tax-exempt reserves | 789 | €25,339 | - | -€25,339 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,097 | -€56,371 | -€43,274 | -330.4% |
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 7 October 2026 via checked.be.