DE POMMERIE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
DE POMMERIE
Largest movements
- Cash +€40,192
up €40,192 (+53.9%), from €74,523 to €114,716
mainly Net result for the year (+€54,293) and Receivables within one year (+€24,413)
- Receivables within one year -€24,413
down €24,413 (-57.2%), from €42,687 to €18,274
of which Trade receivables: -€24,321
- Tangible fixed assets -€3,316
down €3,316 (-10.9%), from €30,294 to €26,978
of which Plant, machinery and equipment: -€7,093
- Reserves +€54,293
up €54,293 (+97.0%), from €55,990 to €110,283
- Other debts -€33,331
down €33,331 (-83.6%), from €39,849 to €6,518
- Trade debts -€11,334
down €11,334 (-37.8%), from €30,020 to €18,686
- Taxes -€5,966
down €5,966 (-22.6%), from €26,410 to €20,444
- Depreciation +€5,349
up €5,349 (+80.6%), from €6,636 to €11,985
- Gross operating margin -€1,775
down €1,775 (-2.0%), from €89,533 to €87,757
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,096 | €164,713 | +€11,617 | +7.6% |
| Fixed assets | 21/28 | €30,294 | €26,978 | -€3,316 | -10.9% |
| Tangible fixed assets | 22/27 | €30,294 | €26,978 | -€3,316 | -10.9% |
| Plant, machinery and equipment | 23 | €19,821 | €12,728 | -€7,093 | -35.8% |
| Furniture and vehicles | 24 | €10,472 | €14,250 | +€3,777 | +36.1% |
| Current assets | 29/58 | €122,803 | €137,736 | +€14,933 | +12.2% |
| Stocks and contracts in progress | 3 | €2,579 | €2,129 | -€450 | -17.5% |
| Stocks | 30/36 | €2,579 | €2,129 | -€450 | -17.5% |
| Amounts receivable within one year | 40/41 | €42,687 | €18,274 | -€24,413 | -57.2% |
| Trade receivables | 40 | €42,390 | €18,069 | -€24,321 | -57.4% |
| Other amounts receivable | 41 | €297 | €205 | -€92 | -30.9% |
| Cash at bank and in hand | 54/58 | €74,523 | €114,716 | +€40,192 | +53.9% |
| Deferred charges and accrued income | 490/1 | €3,013 | €2,617 | -€397 | -13.2% |
| Total equity and liabilities | 10/49 | €153,096 | €164,713 | +€11,617 | +7.6% |
| Equity | 10/15 | €60,990 | €115,283 | +€54,293 | +89.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,990 | €110,283 | +€54,293 | +97.0% |
| Distributable reserves | 133 | €55,990 | €110,283 | +€54,293 | +97.0% |
| Amounts payable | 17/49 | €92,106 | €49,431 | -€42,676 | -46.3% |
| Amounts payable within one year | 42/48 | €92,106 | €49,431 | -€42,676 | -46.3% |
| Trade debts | 44 | €30,020 | €18,686 | -€11,334 | -37.8% |
| Suppliers | 440/4 | €30,020 | €18,686 | -€11,334 | -37.8% |
| Advances received on contracts in progress | 46 | - | €1,450 | +€1,450 | |
| Taxes, remuneration and social security | 45 | €22,237 | €22,776 | +€539 | +2.4% |
| Taxes | 450/3 | €18,237 | €20,576 | +€2,339 | +12.8% |
| Remuneration and social security | 454/9 | €4,000 | €2,200 | -€1,800 | -45.0% |
| Other amounts payable | 47/48 | €39,849 | €6,518 | -€33,331 | -83.6% |
| Non-recurring operating income | 76A | - | €4,192 | +€4,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,636 | €11,985 | +€5,349 | +80.6% |
| Other operating charges | 640/8 | €387 | €769 | +€382 | +98.6% |
| Gross operating margin | 9900 | €89,533 | €87,757 | -€1,775 | -2.0% |
| Operating profit (loss) | 9901 | €82,509 | €75,003 | -€7,506 | -9.1% |
| Financial income | 75/76B | €0 | €23 | +€23 | +46,700% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +46,700% |
| Financial charges | 65/66B | €109 | €290 | +€181 | +166% |
| Recurring financial charges | 65 | €109 | €290 | +€181 | +166% |
| Profit (loss) for the period before taxes | 9903 | €82,400 | €74,736 | -€7,664 | -9.3% |
| Income taxes | 67/77 | €26,410 | €20,444 | -€5,966 | -22.6% |
| Profit (loss) for the period | 9904 | €55,990 | €54,293 | -€1,698 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,990 | €54,293 | -€1,698 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.