LE POMMIER RUSTIQUE: 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.
LE POMMIER RUSTIQUE
Largest movements
- Cash -€70,755
down €70,755 (-37.1%), from €190,648 to €119,893
mainly Investment in fixed assets (net) (-€87,512) and Trade debts (-€37,953)
- Tangible fixed assets +€48,649
up €48,649 (+10.9%), from €448,062 to €496,711
of which Furniture and vehicles: +€29,696
- Receivables within one year +€37,488
up €37,488 (+54.3%), from €69,035 to €106,522
of which Other amounts receivable: +€25,416
- Trade debts -€37,953
down €37,953 (-81.3%), from €46,664 to €8,711
- Advances received +€35,158
up €35,158 (+3,114%), from €1,129 to €36,287
- Profit (loss) carried forward +€33,277
up €33,277 (+17.5%), from €189,613 to €222,890
- Tax, wage and social debts -€14,688
down €14,688 (-39.9%), from €36,835 to €22,147
of which Taxes: -€14,994
- Other debts +€11,716
up €11,716 (+7.8%), from €150,261 to €161,977
- Gross operating margin +€31,351
up €31,351 (+13.1%), from €239,728 to €271,079
- Staff costs +€29,677
up €29,677 (+23.4%), from €126,906 to €156,584
- Depreciation +€8,047
up €8,047 (+26.1%), from €30,816 to €38,864
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 | €709,199 | €725,213 | +€16,013 | +2.3% |
| Fixed assets | 21/28 | €448,112 | €496,761 | +€48,649 | +10.9% |
| Tangible fixed assets | 22/27 | €448,062 | €496,711 | +€48,649 | +10.9% |
| Land and buildings | 22 | €400,011 | €421,315 | +€21,304 | +5.3% |
| Plant, machinery and equipment | 23 | €44,380 | €42,030 | -€2,351 | -5.3% |
| Furniture and vehicles | 24 | €3,670 | €33,366 | +€29,696 | +809% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €261,088 | €228,452 | -€32,635 | -12.5% |
| Stocks and contracts in progress | 3 | €1,405 | €2,037 | +€632 | +45.0% |
| Stocks | 30/36 | €1,405 | €2,037 | +€632 | +45.0% |
| Amounts receivable within one year | 40/41 | €69,035 | €106,522 | +€37,488 | +54.3% |
| Trade receivables | 40 | €65,220 | €77,291 | +€12,072 | +18.5% |
| Other amounts receivable | 41 | €3,815 | €29,231 | +€25,416 | +666% |
| Cash at bank and in hand | 54/58 | €190,648 | €119,893 | -€70,755 | -37.1% |
| Total equity and liabilities | 10/49 | €709,199 | €725,213 | +€16,013 | +2.3% |
| Equity | 10/15 | €439,476 | €464,080 | +€24,604 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €213,262 | €207,161 | -€6,101 | -2.9% |
| Non-distributable reserves | 130/1 | €9,060 | €9,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,060 | €9,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,502 | €38,401 | -€6,101 | -13.7% |
| Distributable reserves | 133 | €159,700 | €159,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,613 | €222,890 | +€33,277 | +17.5% |
| Investment grants | 15 | €18,001 | €15,429 | -€2,572 | -14.3% |
| Provisions and deferred taxes | 16 | €14,835 | €12,802 | -€2,034 | -13.7% |
| Deferred taxes | 168 | €14,835 | €12,802 | -€2,034 | -13.7% |
| Amounts payable | 17/49 | €254,888 | €248,331 | -€6,557 | -2.6% |
| Amounts payable within one year | 42/48 | €254,888 | €247,480 | -€7,409 | -2.9% |
| Financial debts | 43 | €20,000 | €18,359 | -€1,641 | -8.2% |
| Credit institutions | 430/8 | €20,000 | €18,359 | -€1,641 | -8.2% |
| Trade debts | 44 | €46,664 | €8,711 | -€37,953 | -81.3% |
| Suppliers | 440/4 | €46,664 | €8,711 | -€37,953 | -81.3% |
| Advances received on contracts in progress | 46 | €1,129 | €36,287 | +€35,158 | +3,114% |
| Taxes, remuneration and social security | 45 | €36,835 | €22,147 | -€14,688 | -39.9% |
| Taxes | 450/3 | €15,608 | €614 | -€14,994 | -96.1% |
| Remuneration and social security | 454/9 | €21,227 | €21,533 | +€306 | +1.4% |
| Other amounts payable | 47/48 | €150,261 | €161,977 | +€11,716 | +7.8% |
| Accrued charges and deferred income | 492/3 | - | €852 | +€852 | |
| Remuneration, social security and pensions | 62 | €126,906 | €156,584 | +€29,677 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,816 | €38,864 | +€8,047 | +26.1% |
| Other operating charges | 640/8 | €17,040 | €16,517 | -€523 | -3.1% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €239,728 | €271,079 | +€31,351 | +13.1% |
| Operating profit (loss) | 9901 | €64,891 | €59,115 | -€5,776 | -8.9% |
| Financial income | 75/76B | €4,712 | €3,004 | -€1,708 | -36.2% |
| Recurring financial income | 75 | €4,712 | €3,004 | -€1,708 | -36.2% |
| Financial charges | 65/66B | €626 | €1,346 | +€720 | +115% |
| Recurring financial charges | 65 | €626 | €1,346 | +€720 | +115% |
| Profit (loss) for the period before taxes | 9903 | €68,976 | €60,773 | -€8,203 | -11.9% |
| Transfer from deferred taxes | 780 | €2,033 | €2,034 | +€1 | 0.0% |
| Income taxes | 67/77 | €17,966 | €15,631 | -€2,335 | -13.0% |
| Profit (loss) for the period | 9904 | €53,043 | €47,175 | -€5,867 | -11.1% |
| Transfer from tax-exempt reserves | 789 | €6,101 | €6,101 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,144 | €53,277 | -€5,867 | -9.9% |
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 26 October 2026 via checked.be.