LA POMPE: 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 POMPE
Largest movements
- Tangible fixed assets -€16,415
down €16,415 (-17.6%), from €93,164 to €76,749
of which Furniture and vehicles: -€12,458
- Receivables within one year -€12,156
down €12,156 (-70.8%), from €17,164 to €5,009
- Cash -€2,953
down €2,953 (-33.1%), from €8,909 to €5,956
mainly Trade debts (-€57,464) and Contributions, distributions and other (-€20,732)
- Deferred charges and accrued income -€2,313
down €2,313 (-62.4%), from €3,709 to €1,396
- Trade debts -€57,464
down €57,464 (-48.5%), from €118,509 to €61,045
- Other debts +€43,027
up €43,027 (+2,197%), from €1,958 to €44,985
- Investment grants -€20,732
no longer reported in 2025 (was €20,732)
- Current portion of long-term debt +€11,105
up €11,105 (+151%), from €7,358 to €18,463
- Tax, wage and social debts -€8,180
down €8,180 (-7.6%), from €107,295 to €99,115
of which Taxes: -€5,641
- Staff costs -€127,149
down €127,149 (-25.5%), from €499,168 to €372,019
- Gross operating margin -€50,664
down €50,664 (-10.2%), from €495,417 to €444,753
- Financial charges +€13,683
up €13,683 (+2,228%), from €614 to €14,297
- Depreciation -€10,289
down €10,289 (-34.9%), from €29,470 to €19,180
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 | €137,947 | €103,410 | -€34,537 | -25.0% |
| Fixed assets | 21/28 | €94,464 | €78,049 | -€16,415 | -17.4% |
| Tangible fixed assets | 22/27 | €93,164 | €76,749 | -€16,415 | -17.6% |
| Plant, machinery and equipment | 23 | €4,562 | €4,083 | -€479 | -10.5% |
| Furniture and vehicles | 24 | €73,106 | €60,649 | -€12,458 | -17.0% |
| Other tangible fixed assets | 26 | €7,230 | €3,752 | -€3,478 | -48.1% |
| Assets under construction and advance payments | 27 | €8,265 | €8,265 | = | 0.0% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €43,483 | €25,361 | -€18,122 | -41.7% |
| Stocks and contracts in progress | 3 | €13,700 | €13,000 | -€700 | -5.1% |
| Stocks | 30/36 | €13,700 | €13,000 | -€700 | -5.1% |
| Amounts receivable within one year | 40/41 | €17,164 | €5,009 | -€12,156 | -70.8% |
| Trade receivables | 40 | €17,164 | €5,009 | -€12,156 | -70.8% |
| Cash at bank and in hand | 54/58 | €8,909 | €5,956 | -€2,953 | -33.1% |
| Deferred charges and accrued income | 490/1 | €3,709 | €1,396 | -€2,313 | -62.4% |
| Total equity and liabilities | 10/49 | €137,947 | €103,410 | -€34,537 | -25.0% |
| Equity | 10/15 | -€98,622 | -€123,676 | -€25,055 | -25.4% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,354 | -€168,676 | -€4,323 | -2.6% |
| Investment grants | 15 | €20,732 | - | -€20,732 | |
| Provisions and deferred taxes | 16 | €1,200 | - | -€1,200 | |
| Deferred taxes | 168 | €1,200 | - | -€1,200 | |
| Amounts payable | 17/49 | €235,368 | €227,087 | -€8,282 | -3.5% |
| Amounts payable within one year | 42/48 | €235,368 | €227,087 | -€8,282 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €7,358 | €18,463 | +€11,105 | +151% |
| Financial debts | 43 | €248 | €3,479 | +€3,231 | +1,302% |
| Credit institutions | 430/8 | €248 | €3,479 | +€3,231 | +1,302% |
| Trade debts | 44 | €118,509 | €61,045 | -€57,464 | -48.5% |
| Suppliers | 440/4 | €118,509 | €61,045 | -€57,464 | -48.5% |
| Taxes, remuneration and social security | 45 | €107,295 | €99,115 | -€8,180 | -7.6% |
| Taxes | 450/3 | €68,130 | €62,489 | -€5,641 | -8.3% |
| Remuneration and social security | 454/9 | €39,165 | €36,626 | -€2,540 | -6.5% |
| Other amounts payable | 47/48 | €1,958 | €44,985 | +€43,027 | +2,197% |
| Remuneration, social security and pensions | 62 | €499,168 | €372,019 | -€127,149 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,470 | €19,180 | -€10,289 | -34.9% |
| Other operating charges | 640/8 | €44,544 | €45,496 | +€952 | +2.1% |
| Gross operating margin | 9900 | €495,417 | €444,753 | -€50,664 | -10.2% |
| Operating profit (loss) | 9901 | -€77,764 | €8,058 | +€85,822 | |
| Financial income | 75/76B | €1,433 | €858 | -€575 | -40.1% |
| Recurring financial income | 75 | €1,433 | €858 | -€575 | -40.1% |
| Financial charges | 65/66B | €614 | €14,297 | +€13,683 | +2,228% |
| Recurring financial charges | 65 | €614 | €14,297 | +€13,683 | +2,228% |
| Profit (loss) for the period before taxes | 9903 | -€76,945 | -€5,382 | +€71,564 | +93.0% |
| Transfer from deferred taxes | 780 | - | €1,200 | +€1,200 | |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€76,945 | -€4,323 | +€72,623 | +94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,945 | -€4,323 | +€72,623 | +94.4% |
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 14 October 2026 via checked.be.