POYOLYS: 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.
POYOLYS
Largest movements
- Cash +€34,639
up €34,639 (+291%), from €11,903 to €46,543
mainly Net result for the year (+€37,736) and Other debts (+€27,637)
- Receivables within one year -€8,306
down €8,306 (-24.4%), from €34,082 to €25,776
of which Trade receivables: -€5,722
- Intangible fixed assets -€5,733
down €5,733 (-56.4%), from €10,159 to €4,426
- Tangible fixed assets -€5,607
down €5,607 (-47.0%), from €11,936 to €6,330
- Other debts +€27,637
up €27,637 (+415%), from €6,664 to €34,301
- Trade debts -€9,413
down €9,413 (-68.8%), from €13,679 to €4,266
- Debts after one year -€6,030
no longer reported in 2025 (was €6,030)
- Current portion of long-term debt -€4,184
down €4,184 (-41.0%), from €10,214 to €6,030
- Tax, wage and social debts +€3,419
up €3,419 (+31.5%), from €10,848 to €14,267
- Gross operating margin +€33,268
up €33,268 (+97.6%), from €34,083 to €67,351
- Taxes +€7,923
up €7,923 (+179%), from €4,416 to €12,339
- Depreciation -€6,307
down €6,307 (-28.3%), from €22,267 to €15,960
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 | €74,109 | €88,274 | +€14,165 | +19.1% |
| Fixed assets | 21/28 | €27,095 | €15,755 | -€11,340 | -41.9% |
| Intangible fixed assets | 21 | €10,159 | €4,426 | -€5,733 | -56.4% |
| Tangible fixed assets | 22/27 | €11,936 | €6,330 | -€5,607 | -47.0% |
| Furniture and vehicles | 24 | €11,936 | €6,330 | -€5,607 | -47.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €47,014 | €72,518 | +€25,504 | +54.2% |
| Amounts receivable within one year | 40/41 | €34,082 | €25,776 | -€8,306 | -24.4% |
| Trade receivables | 40 | €29,498 | €23,776 | -€5,722 | -19.4% |
| Other amounts receivable | 41 | €4,584 | €2,000 | -€2,584 | -56.4% |
| Cash at bank and in hand | 54/58 | €11,903 | €46,543 | +€34,639 | +291% |
| Deferred charges and accrued income | 490/1 | €1,029 | €200 | -€829 | -80.6% |
| Total equity and liabilities | 10/49 | €74,109 | €88,274 | +€14,165 | +19.1% |
| Equity | 10/15 | €26,675 | €29,411 | +€2,736 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,215 | €8,951 | +€2,736 | +44.0% |
| Amounts payable | 17/49 | €47,434 | €58,863 | +€11,429 | +24.1% |
| Amounts payable after more than one year | 17 | €6,030 | - | -€6,030 | |
| Financial debts | 170/4 | €6,030 | - | -€6,030 | |
| Amounts payable within one year | 42/48 | €41,405 | €58,863 | +€17,459 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | €10,214 | €6,030 | -€4,184 | -41.0% |
| Trade debts | 44 | €13,679 | €4,266 | -€9,413 | -68.8% |
| Suppliers | 440/4 | €13,679 | €4,266 | -€9,413 | -68.8% |
| Taxes, remuneration and social security | 45 | €10,848 | €14,267 | +€3,419 | +31.5% |
| Taxes | 450/3 | €10,848 | €14,267 | +€3,419 | +31.5% |
| Other amounts payable | 47/48 | €6,664 | €34,301 | +€27,637 | +415% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,267 | €15,960 | -€6,307 | -28.3% |
| Other operating charges | 640/8 | €1,171 | €939 | -€233 | -19.9% |
| Gross operating margin | 9900 | €34,083 | €67,351 | +€33,268 | +97.6% |
| Operating profit (loss) | 9901 | €10,644 | €50,452 | +€39,808 | +374% |
| Financial charges | 65/66B | €649 | €377 | -€272 | -41.9% |
| Recurring financial charges | 65 | €649 | €377 | -€272 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €9,995 | €50,075 | +€40,080 | +401% |
| Income taxes | 67/77 | €4,416 | €12,339 | +€7,923 | +179% |
| Profit (loss) for the period | 9904 | €5,579 | €37,736 | +€32,157 | +576% |
| Profit (loss) for the period to be appropriated | 9905 | €5,579 | €37,736 | +€32,157 | +576% |
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 18 October 2026 via checked.be.