"Dimitri Pomping": what changed
Two fiscal 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.
"Dimitri Pomping"
Largest movements
- Cash +€562,371
up €562,371 (+430.4%), from €130,655 to €693,026
mainly Other debts (+€414,243) and Current investments (+€400,000)
- Current investments -€400,000
down €400,000 (-98.2%), from €407,418 to €7,418
- Tangible fixed assets -€198,730
down €198,730 (-32.0%), from €620,654 to €421,924
of which Furniture and vehicles: -€232,364
- Receivables within one year +€31,369
up €31,369 (+20.0%), from €156,809 to €188,178
of which Trade receivables: +€24,263
- Other debts +€414,243
up €414,243 (+4529.2%), from €9,146 to €423,389
- Trade debts -€326,980
down €326,980 (-68.8%), from €475,227 to €148,246
- Profit (loss) carried forward -€263,191
down €263,191 (-57.1%), from €460,553 to €197,362
- Debts after one year +€99,609
up €99,609 (+80.3%), from €124,093 to €223,702
- Tax, wage and social debts +€40,155
up €40,155 (+115.2%), from €34,849 to €75,004
of which Taxes: +€22,136
- Gross operating margin +€208,874
up €208,874 (+82.5%), from €253,034 to €461,909
- Taxes +€41,623
up €41,623 (+283.0%), from €14,707 to €56,331
- Depreciation +€41,251
up €41,251 (+41.0%), from €100,661 to €141,913
- Staff costs +€31,701
up €31,701 (+50.1%), from €63,275 to €94,976
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.
Cash bridge derived
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 | €1,320,287 | €1,315,647 | -€4,640 | -0.4% |
| Fixed assets | 21/28 | €622,654 | €423,924 | -€198,730 | -31.9% |
| Tangible fixed assets | 22/27 | €620,654 | €421,924 | -€198,730 | -32.0% |
| Land and buildings | 22 | €34,158 | €32,808 | -€1,350 | -4.0% |
| Plant, machinery and equipment | 23 | €13,357 | €48,340 | +€34,983 | +261.9% |
| Furniture and vehicles | 24 | €573,139 | €340,775 | -€232,364 | -40.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €697,633 | €891,723 | +€194,090 | +27.8% |
| Stocks and contracts in progress | 3 | €2,750 | €3,100 | +€350 | +12.7% |
| Stocks | 30/36 | €2,750 | €3,100 | +€350 | +12.7% |
| Amounts receivable within one year | 40/41 | €156,809 | €188,178 | +€31,369 | +20.0% |
| Trade receivables | 40 | €135,374 | €159,637 | +€24,263 | +17.9% |
| Other amounts receivable | 41 | €21,435 | €28,541 | +€7,106 | +33.2% |
| Current investments | 50/53 | €407,418 | €7,418 | -€400,000 | -98.2% |
| Cash at bank and in hand | 54/58 | €130,655 | €693,026 | +€562,371 | +430.4% |
| Deferred charges and accrued income | 490/1 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,320,287 | €1,315,647 | -€4,640 | -0.4% |
| Equity | 10/15 | €530,553 | €267,362 | -€263,191 | -49.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | - | -€20,000 | |
| Share premium | 1100/10 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €460,553 | €197,362 | -€263,191 | -57.1% |
| Amounts payable | 17/49 | €789,734 | €1,048,285 | +€258,551 | +32.7% |
| Amounts payable after more than one year | 17 | €124,093 | €223,702 | +€99,609 | +80.3% |
| Financial debts | 170/4 | €124,093 | €223,702 | +€99,609 | +80.3% |
| Amounts payable within one year | 42/48 | €665,641 | €824,583 | +€158,942 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €146,419 | €177,943 | +€31,525 | +21.5% |
| Trade debts | 44 | €475,227 | €148,246 | -€326,980 | -68.8% |
| Suppliers | 440/4 | €475,227 | €148,246 | -€326,980 | -68.8% |
| Taxes, remuneration and social security | 45 | €34,849 | €75,004 | +€40,155 | +115.2% |
| Taxes | 450/3 | €34,849 | €56,985 | +€22,136 | +63.5% |
| Remuneration and social security | 454/9 | - | €18,019 | +€18,019 | |
| Other amounts payable | 47/48 | €9,146 | €423,389 | +€414,243 | +4529.2% |
| Remuneration, social security and pensions | 62 | €63,275 | €94,976 | +€31,701 | +50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,661 | €141,913 | +€41,251 | +41.0% |
| Other operating charges | 640/8 | €5,352 | €6,427 | +€1,075 | +20.1% |
| Gross operating margin | 9900 | €253,034 | €461,909 | +€208,874 | +82.5% |
| Operating profit (loss) | 9901 | €83,746 | €218,593 | +€134,847 | +161.0% |
| Financial income | 75/76B | €2,099 | €2,027 | -€71 | -3.4% |
| Recurring financial income | 75 | €2,099 | €2,027 | -€71 | -3.4% |
| Financial charges | 65/66B | €9,388 | €8,476 | -€912 | -9.7% |
| Recurring financial charges | 65 | €9,388 | €8,476 | -€912 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €76,457 | €212,144 | +€135,688 | +177.5% |
| Income taxes | 67/77 | €14,707 | €56,331 | +€41,623 | +283.0% |
| Profit (loss) for the period | 9904 | €61,750 | €155,814 | +€94,064 | +152.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,750 | €155,814 | +€94,064 | +152.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.