LA POMME VERTE: what changed
LA POMME VERTE
Largest movements
- Stocks and contracts +€21,426
up €21,426 (+107%), from €19,945 to €41,371
- Tangible fixed assets -€11,705
down €11,705 (-4.4%), from €264,865 to €253,160
of which Land and buildings: -€8,833
- Cash -€9,446
down €9,446 (-37.5%), from €25,187 to €15,741
mainly Debts after one year (-€23,404) and Stocks and contracts (-€21,426)
- Receivables within one year -€6,483
down €6,483 (-100.0%), from €6,483 to €0
of which Other amounts receivable: -€6,483
- Debts after one year -€23,404
down €23,404 (-10.9%), from €215,689 to €192,285
- Current portion of long-term debt +€11,852
new in 2025: €11,852
- Trade debts +€5,712
up €5,712 (+36.3%), from €15,737 to €21,448
- Tax, wage and social debts -€3,985
down €3,985 (-33.7%), from €11,835 to €7,849
of which Taxes: -€5,380
- Turnover -€105,398
down €105,398 (-24.1%), from €437,695 to €332,297
- Purchases and services -€104,553
down €104,553 (-25.1%), from €416,371 to €311,818
- Taxes -€12,720
down €12,720 (-95.0%), from €13,383 to €663
- Gross operating margin -€10,824
down €10,824 (-27.4%), from €39,502 to €28,678
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 | €319,485 | €312,319 | -€7,165 | -2.2% |
| Fixed assets | 21/28 | €264,865 | €253,160 | -€11,705 | -4.4% |
| Tangible fixed assets | 22/27 | €264,865 | €253,160 | -€11,705 | -4.4% |
| Land and buildings | 22 | €260,836 | €252,003 | -€8,833 | -3.4% |
| Furniture and vehicles | 24 | €3,208 | €610 | -€2,599 | -81.0% |
| Other tangible fixed assets | 26 | €821 | €547 | -€274 | -33.3% |
| Current assets | 29/58 | €54,619 | €59,159 | +€4,540 | +8.3% |
| Stocks and contracts in progress | 3 | €19,945 | €41,371 | +€21,426 | +107% |
| Stocks | 30/36 | €19,945 | €41,371 | +€21,426 | +107% |
| Amounts receivable within one year | 40/41 | €6,483 | €0 | -€6,483 | -100.0% |
| Trade receivables | 40 | €0 | €0 | = | 0.0% |
| Other amounts receivable | 41 | €6,483 | - | -€6,483 | |
| Cash at bank and in hand | 54/58 | €25,187 | €15,741 | -€9,446 | -37.5% |
| Deferred charges and accrued income | 490/1 | €3,004 | €2,048 | -€956 | -31.8% |
| Total equity and liabilities | 10/49 | €319,485 | €312,319 | -€7,165 | -2.2% |
| Equity | 10/15 | €76,225 | €78,878 | +€2,653 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,372 | €2,372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €512 | €512 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,253 | €57,906 | +€2,653 | +4.8% |
| Amounts payable | 17/49 | €243,260 | €233,441 | -€9,818 | -4.0% |
| Amounts payable after more than one year | 17 | €215,689 | €192,285 | -€23,404 | -10.9% |
| Financial debts | 170/4 | €215,689 | €192,285 | -€23,404 | -10.9% |
| Amounts payable within one year | 42/48 | €27,571 | €41,157 | +€13,586 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | - | €11,852 | +€11,852 | |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €15,737 | €21,448 | +€5,712 | +36.3% |
| Suppliers | 440/4 | €15,737 | €21,448 | +€5,712 | +36.3% |
| Taxes, remuneration and social security | 45 | €11,835 | €7,849 | -€3,985 | -33.7% |
| Taxes | 450/3 | €10,033 | €4,653 | -€5,380 | -53.6% |
| Remuneration and social security | 454/9 | €1,801 | €3,196 | +€1,395 | +77.4% |
| Turnover | 70 | €437,695 | €332,297 | -€105,398 | -24.1% |
| Non-recurring operating income | 76A | €9,244 | - | -€9,244 | |
| Goods, raw materials, services and sundry goods | 60/61 | €416,371 | €311,818 | -€104,553 | -25.1% |
| Remuneration, social security and pensions | 62 | €3,307 | €2,527 | -€780 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,477 | €11,705 | -€1,772 | -13.1% |
| Other operating charges | 640/8 | €2,563 | €5,483 | +€2,920 | +114% |
| Gross operating margin | 9900 | €39,502 | €28,678 | -€10,824 | -27.4% |
| Operating profit (loss) | 9901 | €20,156 | €8,963 | -€11,193 | -55.5% |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.9% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.9% |
| Financial charges | 65/66B | €7,349 | €5,647 | -€1,702 | -23.2% |
| Recurring financial charges | 65 | €7,349 | €5,647 | -€1,702 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €12,828 | €3,316 | -€9,512 | -74.1% |
| Income taxes | 67/77 | €13,383 | €663 | -€12,720 | -95.0% |
| Profit (loss) for the period | 9904 | -€555 | €2,653 | +€3,208 | |
| Profit (loss) for the period to be appropriated | 9905 | -€555 | €2,653 | +€3,208 |
Next steps
Calculation and sources
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 5 November 2026 via checked.be.