IL POMODORO: 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.
IL POMODORO
Largest movements
- Tangible fixed assets -€11,894
down €11,894 (-29.2%), from €40,794 to €28,900
of which Plant, machinery and equipment: -€6,925
- Receivables within one year -€9,854
down €9,854 (-77.0%), from €12,801 to €2,947
of which Other amounts receivable: -€9,908
- Cash +€2,635
up €2,635 (+82.5%), from €3,193 to €5,828
mainly Depreciation (+€14,350) and Receivables within one year (+€9,854)
- Contributions -€7,600
down €7,600 (-40.9%), from €18,600 to €11,000
- Tax, wage and social debts -€7,527
down €7,527 (-41.3%), from €18,212 to €10,685
of which Remuneration and social security: -€8,610
- Profit (loss) carried forward -€4,803
down €4,803 (-25.6%), from -€18,728 to -€23,531
- Other debts +€4,781
up €4,781 (+40.0%), from €11,946 to €16,727
- Debts after one year -€3,441
down €3,441 (-29.2%), from €11,794 to €8,353
- Turnover -€106,570
no longer reported in 2025 (was €106,570)
- Purchases and services -€91,443
no longer reported in 2025 (was €91,443)
- Gross operating margin -€13,116
down €13,116 (-35.4%), from €37,004 to €23,888
- Staff costs +€7,309
up €7,309 (+92.2%), from €7,927 to €15,236
- Taxes -€4,381
no longer reported in 2025 (was €4,381)
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 | €57,440 | €37,946 | -€19,494 | -33.9% |
| Fixed assets | 21/28 | €41,065 | €29,171 | -€11,894 | -29.0% |
| Tangible fixed assets | 22/27 | €40,794 | €28,900 | -€11,894 | -29.2% |
| Land and buildings | 22 | €2,979 | €1,468 | -€1,511 | -50.7% |
| Plant, machinery and equipment | 23 | €17,671 | €10,746 | -€6,925 | -39.2% |
| Furniture and vehicles | 24 | €16,644 | €13,186 | -€3,458 | -20.8% |
| Other tangible fixed assets | 26 | €3,500 | €3,500 | = | 0.0% |
| Financial fixed assets | 28 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €16,375 | €8,775 | -€7,600 | -46.4% |
| Amounts receivable within one year | 40/41 | €12,801 | €2,947 | -€9,854 | -77.0% |
| Trade receivables | 40 | - | €54 | +€54 | |
| Other amounts receivable | 41 | €12,801 | €2,893 | -€9,908 | -77.4% |
| Cash at bank and in hand | 54/58 | €3,193 | €5,828 | +€2,635 | +82.5% |
| Deferred charges and accrued income | 490/1 | €381 | - | -€381 | |
| Total equity and liabilities | 10/49 | €57,440 | €37,946 | -€19,494 | -33.9% |
| Equity | 10/15 | €9,188 | -€3,215 | -€12,403 | |
| Contributions | 10/11 | €18,600 | €11,000 | -€7,600 | -40.9% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €9,316 | €9,316 | = | 0.0% |
| Non-distributable reserves | 130/1 | €510 | €510 | = | 0.0% |
| Legal reserve | 130 | €510 | - | -€510 | |
| Reserves not available under the articles | 1311 | - | €510 | +€510 | |
| Distributable reserves | 133 | €8,806 | €8,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,728 | -€23,531 | -€4,803 | -25.6% |
| Amounts payable | 17/49 | €48,252 | €41,161 | -€7,091 | -14.7% |
| Amounts payable after more than one year | 17 | €11,794 | €8,353 | -€3,441 | -29.2% |
| Financial debts | 170/4 | €11,794 | €8,353 | -€3,441 | -29.2% |
| Amounts payable within one year | 42/48 | €36,458 | €32,808 | -€3,650 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €3,599 | €3,441 | -€158 | -4.4% |
| Trade debts | 44 | €2,701 | €1,955 | -€746 | -27.6% |
| Suppliers | 440/4 | €2,701 | €1,955 | -€746 | -27.6% |
| Taxes, remuneration and social security | 45 | €18,212 | €10,685 | -€7,527 | -41.3% |
| Taxes | 450/3 | €7,682 | €8,765 | +€1,083 | +14.1% |
| Remuneration and social security | 454/9 | €10,530 | €1,920 | -€8,610 | -81.8% |
| Other amounts payable | 47/48 | €11,946 | €16,727 | +€4,781 | +40.0% |
| Turnover | 70 | €106,570 | - | -€106,570 | |
| Non-recurring operating income | 76A | €21,876 | - | -€21,876 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,443 | - | -€91,443 | |
| Remuneration, social security and pensions | 62 | €7,927 | €15,236 | +€7,309 | +92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,351 | €14,350 | -€1 | 0.0% |
| Other operating charges | 640/8 | €313 | €873 | +€560 | +179% |
| Gross operating margin | 9900 | €37,004 | €23,888 | -€13,116 | -35.4% |
| Operating profit (loss) | 9901 | €14,413 | -€6,571 | -€20,984 | |
| Financial income | 75/76B | €258 | €3,022 | +€2,764 | +1,071% |
| Recurring financial income | 75 | €258 | €3,022 | +€2,764 | +1,071% |
| Financial charges | 65/66B | €974 | €1,254 | +€280 | +28.7% |
| Recurring financial charges | 65 | €974 | €1,254 | +€280 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €13,697 | -€4,803 | -€18,500 | |
| Income taxes | 67/77 | €4,381 | - | -€4,381 | |
| Profit (loss) for the period | 9904 | €9,316 | -€4,803 | -€14,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,316 | -€4,803 | -€14,119 |
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 24 October 2026 via checked.be.