DE POMMERANS: 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 POMMERANS
Largest movements
- Tangible fixed assets -€56,282
down €56,282 (-1.5%), from €3.8m to €3.8m
of which Land and buildings: -€49,498
- Current investments +€49,799
up €49,799 (+24.9%), from €200,000 to €249,799
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€12,911
up €12,911 (+8.0%), from €162,373 to €175,284
- Financial charges -€8,478
down €8,478 (-14.2%), from €59,763 to €51,285
- Financial income +€6,827
up €6,827 (+180%), from €3,797 to €10,624
- Other operating charges +€1,862
up €1,862 (+8.1%), from €22,860 to €24,723
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 | €4,331,037 | €4,284,521 | -€46,516 | -1.1% |
| Fixed assets | 21/28 | €3,833,523 | €3,777,241 | -€56,282 | -1.5% |
| Tangible fixed assets | 22/27 | €3,833,523 | €3,777,241 | -€56,282 | -1.5% |
| Land and buildings | 22 | €3,824,719 | €3,775,220 | -€49,498 | -1.3% |
| Plant, machinery and equipment | 23 | €744 | €527 | -€217 | -29.2% |
| Furniture and vehicles | 24 | - | €1,493 | +€1,493 | |
| Assets under construction and advance payments | 27 | €8,060 | - | -€8,060 | |
| Current assets | 29/58 | €497,514 | €507,280 | +€9,766 | +2.0% |
| Amounts receivable within one year | 40/41 | - | €3,187 | +€3,187 | |
| Other amounts receivable | 41 | - | €3,187 | +€3,187 | |
| Current investments | 50/53 | €200,000 | €249,799 | +€49,799 | +24.9% |
| Cash at bank and in hand | 54/58 | €287,279 | €247,591 | -€39,688 | -13.8% |
| Deferred charges and accrued income | 490/1 | €10,235 | €6,703 | -€3,532 | -34.5% |
| Total equity and liabilities | 10/49 | €4,331,037 | €4,284,521 | -€46,516 | -1.1% |
| Equity | 10/15 | €3,522,610 | €3,507,502 | -€15,108 | -0.4% |
| Contributions | 10/11 | €3,999,592 | €3,999,592 | = | 0.0% |
| Reserves | 13 | €448,248 | €448,248 | = | 0.0% |
| Distributable reserves | 133 | €448,248 | €448,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€925,230 | -€940,338 | -€15,108 | -1.6% |
| Amounts payable | 17/49 | €808,427 | €777,019 | -€31,408 | -3.9% |
| Amounts payable within one year | 42/48 | €804,777 | €774,223 | -€30,554 | -3.8% |
| Trade debts | 44 | €4,930 | €3,334 | -€1,595 | -32.4% |
| Suppliers | 440/4 | €4,930 | €3,334 | -€1,595 | -32.4% |
| Taxes, remuneration and social security | 45 | €24,956 | €27,002 | +€2,046 | +8.2% |
| Taxes | 450/3 | €19,951 | €17,377 | -€2,574 | -12.9% |
| Remuneration and social security | 454/9 | €5,005 | €9,625 | +€4,620 | +92.3% |
| Other amounts payable | 47/48 | €774,892 | €743,887 | -€31,005 | -4.0% |
| Accrued charges and deferred income | 492/3 | €3,650 | €2,796 | -€854 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,646 | €125,008 | +€1,362 | +1.1% |
| Other operating charges | 640/8 | €22,860 | €24,723 | +€1,862 | +8.1% |
| Gross operating margin | 9900 | €162,373 | €175,284 | +€12,911 | +8.0% |
| Operating profit (loss) | 9901 | €15,867 | €25,553 | +€9,687 | +61.1% |
| Financial income | 75/76B | €3,797 | €10,624 | +€6,827 | +180% |
| Recurring financial income | 75 | €3,797 | €10,624 | +€6,827 | +180% |
| Financial charges | 65/66B | €59,763 | €51,285 | -€8,478 | -14.2% |
| Recurring financial charges | 65 | €59,763 | €51,285 | -€8,478 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€40,099 | -€15,108 | +€24,991 | +62.3% |
| Income taxes | 67/77 | €1,139 | €0 | -€1,139 | -100.0% |
| Profit (loss) for the period | 9904 | -€41,238 | -€15,108 | +€26,130 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,238 | -€15,108 | +€26,130 | +63.4% |
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 16 October 2026 via checked.be.