Nicolas Pommée: what changed
Nicolas Pommée
Largest movements
- Tangible fixed assets -€7,287
down €7,287 (-37.4%), from €19,503 to €12,215
of which Leasing and similar rights: -€6,991
- Cash -€2,565
down €2,565 (-16.2%), from €15,816 to €13,252
mainly Debts after one year (-€7,273) and Tax, wage and social debts (-€3,032)
- Receivables within one year -€1,691
down €1,691 (-70.5%), from €2,400 to €709
- Intangible fixed assets -€746
down €746 (-21.1%), from €3,539 to €2,794
- Debts after one year -€7,273
down €7,273 (-59.0%), from €12,324 to €5,051
- Tax, wage and social debts -€3,032
down €3,032 (-83.9%), from €3,614 to €581
- Other debts -€1,715
down €1,715 (-70.4%), from €2,435 to €720
- Profit (loss) carried forward -€590
down €590 (-4.6%), from €12,709 to €12,119
- Gross operating margin -€10,500
down €10,500 (-47.6%), from €22,049 to €11,549
- Taxes -€1,620
down €1,620 (-60.2%), from €2,689 to €1,069
- Financial charges -€368
down €368 (-28.3%), from €1,300 to €931
- Other operating charges -€290
down €290 (-18.9%), from €1,536 to €1,246
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 | €43,005 | €30,811 | -€12,195 | -28.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €23,042 | €15,009 | -€8,033 | -34.9% |
| Intangible fixed assets | 21 | €3,539 | €2,794 | -€746 | -21.1% |
| Tangible fixed assets | 22/27 | €19,503 | €12,215 | -€7,287 | -37.4% |
| Furniture and vehicles | 24 | €789 | €493 | -€296 | -37.5% |
| Leasing and similar rights | 25 | €18,713 | €11,722 | -€6,991 | -37.4% |
| Current assets | 29/58 | €19,963 | €15,802 | -€4,162 | -20.8% |
| Amounts receivable within one year | 40/41 | €2,400 | €709 | -€1,691 | -70.5% |
| Trade receivables | 40 | €2,400 | €709 | -€1,691 | -70.5% |
| Cash at bank and in hand | 54/58 | €15,816 | €13,252 | -€2,565 | -16.2% |
| Deferred charges and accrued income | 490/1 | €1,748 | €1,841 | +€94 | +5.4% |
| Total equity and liabilities | 10/49 | €43,005 | €30,811 | -€12,195 | -28.4% |
| Equity | 10/15 | €17,709 | €17,119 | -€590 | -3.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,709 | €12,119 | -€590 | -4.6% |
| Amounts payable | 17/49 | €25,297 | €13,691 | -€11,605 | -45.9% |
| Amounts payable after more than one year | 17 | €12,324 | €5,051 | -€7,273 | -59.0% |
| Financial debts | 170/4 | €12,324 | €5,051 | -€7,273 | -59.0% |
| Amounts payable within one year | 42/48 | €12,973 | €8,640 | -€4,332 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €6,924 | €7,273 | +€349 | +5.0% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Taxes, remuneration and social security | 45 | €3,614 | €581 | -€3,032 | -83.9% |
| Taxes | 450/3 | €3,614 | €581 | -€3,032 | -83.9% |
| Other amounts payable | 47/48 | €2,435 | €720 | -€1,715 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,138 | €8,033 | -€106 | -1.3% |
| Other operating charges | 640/8 | €1,536 | €1,246 | -€290 | -18.9% |
| Gross operating margin | 9900 | €22,049 | €11,549 | -€10,500 | -47.6% |
| Operating profit (loss) | 9901 | €12,374 | €2,270 | -€10,104 | -81.7% |
| Financial charges | 65/66B | €1,300 | €931 | -€368 | -28.3% |
| Recurring financial charges | 65 | €1,300 | €931 | -€368 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €11,075 | €1,339 | -€9,736 | -87.9% |
| Income taxes | 67/77 | €2,689 | €1,069 | -€1,620 | -60.2% |
| Profit (loss) for the period | 9904 | €8,386 | €269 | -€8,116 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,386 | €269 | -€8,116 | -96.8% |
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 2 November 2026 via checked.be.