LA POM'REID: 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.
LA POM'REID
Largest movements
- Tangible fixed assets -€2,869
down €2,869 (-2.8%), from €104,265 to €101,396
of which Plant, machinery and equipment: -€2,869
- Cash -€2,517
down €2,517 (-47.9%), from €5,254 to €2,737
mainly Net result for the year (-€6,370) and Receivables within one year (-€367)
- Profit (loss) carried forward -€6,370
down €6,370 (-26.7%), from -€23,842 to -€30,212
- Gross operating margin -€10,066
down €10,066, from €8,525 to -€1,541
- Write-downs -€1,429
down €1,429 (-63.9%), from €2,235 to €807
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,548 | €109,408 | -€6,140 | -5.3% |
| Formation expenses | 20 | €511 | €197 | -€314 | -61.4% |
| Fixed assets | 21/28 | €108,265 | €105,396 | -€2,869 | -2.7% |
| Tangible fixed assets | 22/27 | €104,265 | €101,396 | -€2,869 | -2.8% |
| Land and buildings | 22 | €95,761 | €95,761 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,504 | €5,635 | -€2,869 | -33.7% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €6,771 | €3,815 | -€2,956 | -43.7% |
| Stocks and contracts in progress | 3 | €807 | - | -€807 | |
| Stocks | 30/36 | €807 | - | -€807 | |
| Amounts receivable within one year | 40/41 | €711 | €1,078 | +€367 | +51.7% |
| Trade receivables | 40 | €149 | €369 | +€220 | +148% |
| Other amounts receivable | 41 | €562 | €708 | +€147 | +26.1% |
| Cash at bank and in hand | 54/58 | €5,254 | €2,737 | -€2,517 | -47.9% |
| Total equity and liabilities | 10/49 | €115,548 | €109,408 | -€6,140 | -5.3% |
| Equity | 10/15 | €96,158 | €89,788 | -€6,370 | -6.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,842 | -€30,212 | -€6,370 | -26.7% |
| Amounts payable | 17/49 | €19,390 | €19,620 | +€230 | +1.2% |
| Amounts payable within one year | 42/48 | €19,373 | €19,583 | +€210 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €4,000 | = | 0.0% |
| Trade debts | 44 | €15,373 | €15,583 | +€210 | +1.4% |
| Suppliers | 440/4 | €15,373 | €15,583 | +€210 | +1.4% |
| Accrued charges and deferred income | 492/3 | €17 | €37 | +€20 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,123 | €3,184 | +€61 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,235 | €807 | -€1,429 | -63.9% |
| Other operating charges | 640/8 | €578 | €596 | +€18 | +3.2% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €8,525 | -€1,541 | -€10,066 | |
| Operating profit (loss) | 9901 | €2,540 | -€6,127 | -€8,666 | |
| Financial charges | 65/66B | €208 | €243 | +€35 | +17.1% |
| Recurring financial charges | 65 | €208 | €243 | +€35 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €2,332 | -€6,370 | -€8,702 | |
| Profit (loss) for the period | 9904 | €2,332 | -€6,370 | -€8,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,332 | -€6,370 | -€8,702 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.