POUSTIKI: 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.
POUSTIKI
Largest movements
- Tangible fixed assets +€3,590
up €3,590 (+35,903,900%), from €0 to €3,590
- Cash -€1,587
down €1,587 (-17.3%), from €9,155 to €7,567
mainly Investment in fixed assets (net) (-€4,039) and Receivables within one year (-€1,398)
- Receivables within one year +€1,398
up €1,398 (+5.2%), from €26,734 to €28,132
of which Trade receivables: +€1,858
- Profit (loss) carried forward +€3,571
up €3,571 (+15.2%), from €23,490 to €27,061
- Tax, wage and social debts -€615
down €615 (-26.2%), from €2,346 to €1,730
of which Taxes: -€615
- Trade debts +€445
up €445 (+74.8%), from €595 to €1,040
- Staff costs -€16,756
no longer reported in 2025 (was €16,756)
- Gross operating margin -€15,041
down €15,041 (-74.3%), from €20,255 to €5,214
- Financial income -€1,956
down €1,956 (-99.4%), from €1,968 to €12
- Depreciation -€223
down €223 (-33.2%), from €671 to €449
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 | €40,294 | €43,695 | +€3,401 | +8.4% |
| Fixed assets | 21/28 | €1,055 | €4,645 | +€3,590 | +340% |
| Tangible fixed assets | 22/27 | €0 | €3,590 | +€3,590 | +35,903,900% |
| Furniture and vehicles | 24 | €0 | €3,590 | +€3,590 | +35,903,900% |
| Financial fixed assets | 28 | €1,055 | €1,055 | = | 0.0% |
| Current assets | 29/58 | €39,239 | €39,049 | -€190 | -0.5% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,734 | €28,132 | +€1,398 | +5.2% |
| Trade receivables | 40 | €3,818 | €5,676 | +€1,858 | +48.7% |
| Other amounts receivable | 41 | €22,916 | €22,456 | -€460 | -2.0% |
| Cash at bank and in hand | 54/58 | €9,155 | €7,567 | -€1,587 | -17.3% |
| Deferred charges and accrued income | 490/1 | €850 | €850 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,294 | €43,695 | +€3,401 | +8.4% |
| Equity | 10/15 | €37,353 | €40,924 | +€3,571 | +9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,663 | €7,663 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,803 | €5,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,490 | €27,061 | +€3,571 | +15.2% |
| Amounts payable | 17/49 | €2,941 | €2,771 | -€170 | -5.8% |
| Amounts payable within one year | 42/48 | €2,941 | €2,771 | -€170 | -5.8% |
| Trade debts | 44 | €595 | €1,040 | +€445 | +74.8% |
| Suppliers | 440/4 | €595 | €1,040 | +€445 | +74.8% |
| Taxes, remuneration and social security | 45 | €2,346 | €1,730 | -€615 | -26.2% |
| Taxes | 450/3 | €846 | €230 | -€615 | -72.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €16,756 | - | -€16,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €449 | -€223 | -33.2% |
| Other operating charges | 640/8 | €881 | €699 | -€183 | -20.7% |
| Gross operating margin | 9900 | €20,255 | €5,214 | -€15,041 | -74.3% |
| Operating profit (loss) | 9901 | €1,947 | €4,067 | +€2,120 | +109% |
| Financial income | 75/76B | €1,968 | €12 | -€1,956 | -99.4% |
| Recurring financial income | 75 | €1,968 | €12 | -€1,956 | -99.4% |
| Financial charges | 65/66B | €277 | €368 | +€91 | +32.9% |
| Recurring financial charges | 65 | €277 | €368 | +€91 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €3,638 | €3,711 | +€73 | +2.0% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | €3,506 | €3,571 | +€65 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,506 | €3,571 | +€65 | +1.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.