Dr. POM: 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.
Dr. POM
Largest movements
- Cash +€48,597
up €48,597 (+61.7%), from €78,734 to €127,330
mainly Net result for the year (+€61,249) and Trade debts (+€1,482)
- Receivables within one year +€8,318
up €8,318 (+241.5%), from €3,444 to €11,762
- Reserves +€61,249
up €61,249 (+88.9%), from €68,896 to €130,145
- Tax, wage and social debts -€5,417
no longer reported in 2025 (was €5,417)
- Other debts -€2,139
down €2,139 (-23.3%), from €9,181 to €7,041
- Trade debts +€1,482
up €1,482 (+109.2%), from €1,356 to €2,838
- Gross operating margin +€5,790
up €5,790 (+8.0%), from €72,203 to €77,993
- Taxes -€3,967
down €3,967 (-20.4%), from €19,417 to €15,450
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 | €88,349 | €144,567 | +€56,217 | +63.6% |
| Current assets | 29/58 | €88,349 | €144,567 | +€56,217 | +63.6% |
| Amounts receivable within one year | 40/41 | €3,444 | €11,762 | +€8,318 | +241.5% |
| Other amounts receivable | 41 | €3,444 | €11,762 | +€8,318 | +241.5% |
| Cash at bank and in hand | 54/58 | €78,734 | €127,330 | +€48,597 | +61.7% |
| Deferred charges and accrued income | 490/1 | €6,172 | €5,475 | -€697 | -11.3% |
| Total equity and liabilities | 10/49 | €88,349 | €144,567 | +€56,217 | +63.6% |
| Equity | 10/15 | €72,396 | €133,645 | +€61,249 | +84.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €68,896 | €130,145 | +€61,249 | +88.9% |
| Distributable reserves | 133 | €68,896 | €130,145 | +€61,249 | +88.9% |
| Amounts payable | 17/49 | €15,954 | €10,922 | -€5,032 | -31.5% |
| Amounts payable within one year | 42/48 | €15,954 | €9,879 | -€6,074 | -38.1% |
| Trade debts | 44 | €1,356 | €2,838 | +€1,482 | +109.2% |
| Suppliers | 440/4 | €1,356 | €2,838 | +€1,482 | +109.2% |
| Taxes, remuneration and social security | 45 | €5,417 | - | -€5,417 | |
| Taxes | 450/3 | €5,417 | - | -€5,417 | |
| Other amounts payable | 47/48 | €9,181 | €7,041 | -€2,139 | -23.3% |
| Accrued charges and deferred income | 492/3 | - | €1,042 | +€1,042 | |
| Other operating charges | 640/8 | €451 | €585 | +€134 | +29.8% |
| Gross operating margin | 9900 | €72,203 | €77,993 | +€5,790 | +8.0% |
| Operating profit (loss) | 9901 | €71,751 | €77,407 | +€5,656 | +7.9% |
| Financial charges | 65/66B | €691 | €707 | +€17 | +2.5% |
| Recurring financial charges | 65 | €691 | €707 | +€17 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €71,061 | €76,700 | +€5,639 | +7.9% |
| Income taxes | 67/77 | €19,417 | €15,450 | -€3,967 | -20.4% |
| Profit (loss) for the period | 9904 | €51,644 | €61,249 | +€9,605 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,644 | €61,249 | +€9,605 | +18.6% |
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 29 September 2026 via checked.be.