DE POEMP: 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.
DE POEMP
Largest movements
- Receivables within one year +€55,991
up €55,991 (+142%), from €39,521 to €95,512
of which Trade receivables: +€32,054
- Cash -€20,904
down €20,904 (-43.6%), from €47,956 to €27,052
mainly Receivables within one year (-€55,991) and Investment in fixed assets (net) (-€49,700)
- Tangible fixed assets -€9,338
down €9,338 (-1.8%), from €516,775 to €507,438
of which Land and buildings: -€22,642
- Stocks and contracts +€8,055
up €8,055 (+50.4%), from €15,980 to €24,035
- Profit (loss) carried forward +€74,231
up €74,231 (+33.5%), from -€221,911 to -€147,680
- Tax, wage and social debts +€48,771
up €48,771 (+226%), from €21,598 to €70,370
of which Taxes: +€30,067
- Other debts -€46,337
down €46,337 (-52.2%), from €88,837 to €42,500
- Trade debts -€26,746
down €26,746 (-27.5%), from €97,213 to €70,467
- Debts after one year -€21,563
down €21,563 (-4.0%), from €538,177 to €516,614
- Gross operating margin +€551,236
up €551,236, from -€51,357 to €499,879
- Staff costs +€218,815
up €218,815 (+181%), from €120,651 to €339,466
- Depreciation +€18,565
up €18,565 (+45.9%), from €40,472 to €59,038
- Financial charges +€14,371
up €14,371 (+133%), from €10,833 to €25,203
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €621,317 | €655,465 | +€34,148 | +5.5% |
| Fixed assets | 21/28 | €517,285 | €507,948 | -€9,338 | -1.8% |
| Tangible fixed assets | 22/27 | €516,775 | €507,438 | -€9,338 | -1.8% |
| Land and buildings | 22 | €438,372 | €415,730 | -€22,642 | -5.2% |
| Plant, machinery and equipment | 23 | €51,024 | €47,166 | -€3,858 | -7.6% |
| Furniture and vehicles | 24 | €4,110 | €29,984 | +€25,874 | +630% |
| Other tangible fixed assets | 26 | €23,269 | €14,558 | -€8,711 | -37.4% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €104,031 | €147,517 | +€43,485 | +41.8% |
| Stocks and contracts in progress | 3 | €15,980 | €24,035 | +€8,055 | +50.4% |
| Stocks | 30/36 | €15,980 | €24,035 | +€8,055 | +50.4% |
| Amounts receivable within one year | 40/41 | €39,521 | €95,512 | +€55,991 | +142% |
| Trade receivables | 40 | €24,092 | €56,145 | +€32,054 | +133% |
| Other amounts receivable | 41 | €15,429 | €39,367 | +€23,938 | +155% |
| Cash at bank and in hand | 54/58 | €47,956 | €27,052 | -€20,904 | -43.6% |
| Deferred charges and accrued income | 490/1 | €574 | €918 | +€343 | +59.8% |
| Total equity and liabilities | 10/49 | €621,317 | €655,465 | +€34,148 | +5.5% |
| Equity | 10/15 | -€145,486 | -€71,255 | +€74,231 | +51.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,825 | €57,825 | = | 0.0% |
| Distributable reserves | 133 | €57,825 | €57,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€221,911 | -€147,680 | +€74,231 | +33.5% |
| Amounts payable | 17/49 | €766,803 | €726,720 | -€40,083 | -5.2% |
| Amounts payable after more than one year | 17 | €538,177 | €516,614 | -€21,563 | -4.0% |
| Financial debts | 170/4 | €538,177 | €516,614 | -€21,563 | -4.0% |
| Amounts payable within one year | 42/48 | €228,626 | €210,050 | -€18,577 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €19,311 | €25,047 | +€5,735 | +29.7% |
| Financial debts | 43 | €1,667 | €1,667 | = | 0.0% |
| Credit institutions | 430/8 | €1,667 | €1,667 | = | 0.0% |
| Trade debts | 44 | €97,213 | €70,467 | -€26,746 | -27.5% |
| Suppliers | 440/4 | €97,213 | €70,467 | -€26,746 | -27.5% |
| Taxes, remuneration and social security | 45 | €21,598 | €70,370 | +€48,771 | +226% |
| Taxes | 450/3 | €58 | €30,125 | +€30,067 | +51,652% |
| Remuneration and social security | 454/9 | €21,540 | €40,245 | +€18,705 | +86.8% |
| Other amounts payable | 47/48 | €88,837 | €42,500 | -€46,337 | -52.2% |
| Accrued charges and deferred income | 492/3 | - | €57 | +€57 | |
| Remuneration, social security and pensions | 62 | €120,651 | €339,466 | +€218,815 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,472 | €59,038 | +€18,565 | +45.9% |
| Other operating charges | 640/8 | €7,091 | €2,859 | -€4,231 | -59.7% |
| Gross operating margin | 9900 | -€51,357 | €499,879 | +€551,236 | |
| Operating profit (loss) | 9901 | -€219,571 | €98,516 | +€318,087 | |
| Financial income | 75/76B | €12 | €918 | +€906 | +7,866% |
| Recurring financial income | 75 | €12 | €918 | +€906 | +7,866% |
| Financial charges | 65/66B | €10,833 | €25,203 | +€14,371 | +133% |
| Recurring financial charges | 65 | €10,833 | €25,203 | +€14,371 | +133% |
| Profit (loss) for the period before taxes | 9903 | -€230,392 | €74,231 | +€304,622 | |
| Profit (loss) for the period | 9904 | -€230,392 | €74,231 | +€304,622 | |
| Profit (loss) for the period to be appropriated | 9905 | -€230,392 | €74,231 | +€304,622 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.