POCRO: 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.
POCRO
Largest movements
- Tangible fixed assets -€5,537
down €5,537 (-4.3%), from €128,833 to €123,296
- Receivables within one year -€1,775
down €1,775 (-100%), from €1,775 to €0
of which Trade receivables: -€1,775
- Accrued charges and deferred income -€8,377
down €8,377 (-81.2%), from €10,316 to €1,938
- Profit (loss) carried forward -€6,185
down €6,185 (-7.6%), from €81,273 to €75,088
- Other debts +€6,129
up €6,129 (+18.1%), from €33,887 to €40,016
- Trade debts +€2,363
up €2,363 (+641%), from €369 to €2,731
- Gross operating margin -€1,322
down €1,322 (-17.3%), from €7,631 to €6,308
- Depreciation +€223
up €223 (+2.7%), from €8,164 to €8,387
- Financial charges -€166
down €166 (-5.6%), from €2,980 to €2,814
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 | €149,700 | €143,064 | -€6,636 | -4.4% |
| Fixed assets | 21/28 | €128,833 | €123,296 | -€5,537 | -4.3% |
| Tangible fixed assets | 22/27 | €128,833 | €123,296 | -€5,537 | -4.3% |
| Land and buildings | 22 | €128,833 | €123,296 | -€5,537 | -4.3% |
| Current assets | 29/58 | €20,867 | €19,767 | -€1,099 | -5.3% |
| Amounts receivable within one year | 40/41 | €1,775 | €0 | -€1,775 | -100% |
| Trade receivables | 40 | €1,775 | €0 | -€1,775 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €18,893 | €19,520 | +€627 | +3.3% |
| Deferred charges and accrued income | 490/1 | €199 | €248 | +€49 | +24.6% |
| Total equity and liabilities | 10/49 | €149,700 | €143,064 | -€6,636 | -4.4% |
| Equity | 10/15 | €103,273 | €97,088 | -€6,185 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,273 | €75,088 | -€6,185 | -7.6% |
| Amounts payable | 17/49 | €46,427 | €45,976 | -€451 | -1.0% |
| Amounts payable within one year | 42/48 | €36,111 | €44,037 | +€7,926 | +21.9% |
| Trade debts | 44 | €369 | €2,731 | +€2,363 | +641% |
| Suppliers | 440/4 | €369 | €2,731 | +€2,363 | +641% |
| Taxes, remuneration and social security | 45 | €1,856 | €1,290 | -€566 | -30.5% |
| Taxes | 450/3 | €1,856 | €1,290 | -€566 | -30.5% |
| Other amounts payable | 47/48 | €33,887 | €40,016 | +€6,129 | +18.1% |
| Accrued charges and deferred income | 492/3 | €10,316 | €1,938 | -€8,377 | -81.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,164 | €8,387 | +€223 | +2.7% |
| Other operating charges | 640/8 | €1,255 | €1,293 | +€38 | +3.0% |
| Gross operating margin | 9900 | €7,631 | €6,308 | -€1,322 | -17.3% |
| Operating profit (loss) | 9901 | -€1,788 | -€3,371 | -€1,583 | -88.6% |
| Financial charges | 65/66B | €2,980 | €2,814 | -€166 | -5.6% |
| Recurring financial charges | 65 | €2,980 | €2,814 | -€166 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,768 | -€6,185 | -€1,417 | -29.7% |
| Income taxes | 67/77 | €13 | €0 | -€13 | -100% |
| Profit (loss) for the period | 9904 | -€4,781 | -€6,185 | -€1,404 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,781 | -€6,185 | -€1,404 | -29.4% |
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 28 October 2026 via checked.be.