MORITZ POMMEE: 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.
MORITZ POMMEE
Largest movements
- Receivables within one year +€88,302
up €88,302 (+518.3%), from €17,038 to €105,340
of which Trade receivables: +€63,950
- Tangible fixed assets +€45,321
up €45,321 (+229.8%), from €19,718 to €65,040
of which Plant, machinery and equipment: +€55,380
- Cash -€15,363
down €15,363 (-79.1%), from €19,429 to €4,066
mainly Receivables within one year (-€88,302) and Investment in fixed assets (net) (-€55,380)
- Debts after one year +€61,437
up €61,437 (+4379.7%), from €1,403 to €62,840
- Trade debts +€49,566
up €49,566 (+1357.9%), from €3,650 to €53,216
- Current portion of long-term debt +€5,673
up €5,673 (+69.4%), from €8,169 to €13,842
- Reserves +€2,307
up €2,307 (+13.0%), from €17,678 to €19,985
- Gross operating margin -€18,118
down €18,118 (-94.4%), from €19,183 to €1,065
- Financial income +€13,129
up €13,129 (+1415.3%), from €928 to €14,056
of which Non-recurring financial income: +€12,773
- Taxes -€1,615
down €1,615 (-63.6%), from €2,540 to €925
- Financial charges +€642
up €642 (+75.7%), from €848 to €1,490
- Depreciation -€377
down €377 (-3.6%), from €10,436 to €10,059
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.
Cash bridge derived
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 | €56,824 | €174,445 | +€117,622 | +207.0% |
| Fixed assets | 21/28 | €19,718 | €65,040 | +€45,321 | +229.8% |
| Tangible fixed assets | 22/27 | €19,718 | €65,040 | +€45,321 | +229.8% |
| Plant, machinery and equipment | 23 | - | €55,380 | +€55,380 | |
| Furniture and vehicles | 24 | €19,718 | €9,660 | -€10,059 | -51.0% |
| Current assets | 29/58 | €37,105 | €109,406 | +€72,300 | +194.9% |
| Amounts receivable within one year | 40/41 | €17,038 | €105,340 | +€88,302 | +518.3% |
| Trade receivables | 40 | €2,510 | €66,459 | +€63,950 | +2548.0% |
| Other amounts receivable | 41 | €14,528 | €38,880 | +€24,352 | +167.6% |
| Cash at bank and in hand | 54/58 | €19,429 | €4,066 | -€15,363 | -79.1% |
| Deferred charges and accrued income | 490/1 | €638 | - | -€638 | |
| Total equity and liabilities | 10/49 | €56,824 | €174,445 | +€117,622 | +207.0% |
| Equity | 10/15 | €39,563 | €41,870 | +€2,307 | +5.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,678 | €19,985 | +€2,307 | +13.0% |
| Distributable reserves | 133 | €17,678 | €19,985 | +€2,307 | +13.0% |
| Profit (loss) carried forward | 14 | €20,885 | €20,885 | = | 0.0% |
| Amounts payable | 17/49 | €17,260 | €132,575 | +€115,315 | +668.1% |
| Amounts payable after more than one year | 17 | €1,403 | €62,840 | +€61,437 | +4379.7% |
| Financial debts | 170/4 | €1,403 | €62,840 | +€61,437 | +4379.7% |
| Amounts payable within one year | 42/48 | €15,858 | €69,673 | +€53,816 | +339.4% |
| Current portion of amounts payable after more than one year | 42 | €8,169 | €13,842 | +€5,673 | +69.4% |
| Trade debts | 44 | €3,650 | €53,216 | +€49,566 | +1357.9% |
| Suppliers | 440/4 | €3,650 | €53,216 | +€49,566 | +1357.9% |
| Taxes, remuneration and social security | 45 | €4,038 | €2,615 | -€1,423 | -35.2% |
| Taxes | 450/3 | €4,038 | €2,615 | -€1,423 | -35.2% |
| Accrued charges and deferred income | 492/3 | - | €63 | +€63 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,436 | €10,059 | -€377 | -3.6% |
| Other operating charges | 640/8 | €334 | €341 | +€7 | +2.0% |
| Gross operating margin | 9900 | €19,183 | €1,065 | -€18,118 | -94.4% |
| Operating profit (loss) | 9901 | €8,413 | -€9,335 | -€17,748 | |
| Financial income | 75/76B | €928 | €14,056 | +€13,129 | +1415.3% |
| Recurring financial income | 75 | €928 | €1,284 | +€356 | +38.4% |
| Non-recurring financial income | 76B | - | €12,773 | +€12,773 | |
| Financial charges | 65/66B | €848 | €1,490 | +€642 | +75.7% |
| Recurring financial charges | 65 | €848 | €1,490 | +€642 | +75.7% |
| Profit (loss) for the period before taxes | 9903 | €8,493 | €3,231 | -€5,261 | -62.0% |
| Income taxes | 67/77 | €2,540 | €925 | -€1,615 | -63.6% |
| Profit (loss) for the period | 9904 | €5,952 | €2,307 | -€3,646 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,952 | €2,307 | -€3,646 | -61.2% |
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 12 October 2026 via checked.be.