POHLMANN ENGINEERING: 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.
POHLMANN ENGINEERING
Largest movements
- Receivables within one year +€332,482
up €332,482 (+153.6%), from €216,466 to €548,948
of which Trade receivables: +€235,260
- Cash -€223,163
down €223,163 (-75.5%), from €295,460 to €72,297
mainly Receivables within one year (-€332,482) and Investment in fixed assets (net) (-€131,559)
- Tangible fixed assets +€131,139
up €131,139 (+798.3%), from €16,427 to €147,567
of which Assets under construction and advance payments: +€131,559
- Stocks and contracts -€25,989
down €25,989 (-89.4%), from €29,069 to €3,079
- Profit (loss) carried forward +€115,049
up €115,049 (+69.4%), from €165,689 to €280,738
- Investment grants +€90,000
new in 2025: €90,000
- Trade debts +€73,857
up €73,857 (+40.4%), from €182,842 to €256,698
- Tax, wage and social debts -€64,557
down €64,557 (-41.5%), from €155,521 to €90,965
of which Remuneration and social security: -€34,373
- Staff costs -€34,943
down €34,943 (-8.4%), from €416,388 to €381,445
- Taxes +€9,500
up €9,500 (+25.5%), from €37,211 to €46,710
- Write-downs +€8,744
new in 2025: €8,744
- Gross operating margin +€7,414
up €7,414 (+1.3%), from €551,173 to €558,587
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 | €559,139 | €772,782 | +€213,643 | +38.2% |
| Fixed assets | 21/28 | €16,427 | €147,567 | +€131,139 | +798.3% |
| Tangible fixed assets | 22/27 | €16,427 | €147,567 | +€131,139 | +798.3% |
| Furniture and vehicles | 24 | €328 | €49 | -€279 | -85.1% |
| Other tangible fixed assets | 26 | €141 | €0 | -€141 | -100.0% |
| Assets under construction and advance payments | 27 | €15,959 | €147,518 | +€131,559 | +824.4% |
| Current assets | 29/58 | €542,712 | €625,215 | +€82,504 | +15.2% |
| Stocks and contracts in progress | 3 | €29,069 | €3,079 | -€25,989 | -89.4% |
| Contracts in progress | 37 | €29,069 | €3,079 | -€25,989 | -89.4% |
| Amounts receivable within one year | 40/41 | €216,466 | €548,948 | +€332,482 | +153.6% |
| Trade receivables | 40 | €213,677 | €448,937 | +€235,260 | +110.1% |
| Other amounts receivable | 41 | €2,789 | €100,011 | +€97,222 | +3485.4% |
| Cash at bank and in hand | 54/58 | €295,460 | €72,297 | -€223,163 | -75.5% |
| Deferred charges and accrued income | 490/1 | €1,716 | €891 | -€826 | -48.1% |
| Total equity and liabilities | 10/49 | €559,139 | €772,782 | +€213,643 | +38.2% |
| Equity | 10/15 | €215,689 | €420,738 | +€205,049 | +95.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,689 | €280,738 | +€115,049 | +69.4% |
| Investment grants | 15 | - | €90,000 | +€90,000 | |
| Amounts payable | 17/49 | €343,450 | €352,044 | +€8,594 | +2.5% |
| Amounts payable within one year | 42/48 | €338,363 | €347,663 | +€9,300 | +2.7% |
| Trade debts | 44 | €182,842 | €256,698 | +€73,857 | +40.4% |
| Suppliers | 440/4 | €182,842 | €256,698 | +€73,857 | +40.4% |
| Taxes, remuneration and social security | 45 | €155,521 | €90,965 | -€64,557 | -41.5% |
| Taxes | 450/3 | €82,629 | €52,445 | -€30,184 | -36.5% |
| Remuneration and social security | 454/9 | €72,892 | €38,519 | -€34,373 | -47.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €5,088 | €4,381 | -€707 | -13.9% |
| Remuneration, social security and pensions | 62 | €416,388 | €381,445 | -€34,943 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,995 | €420 | -€1,575 | -79.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,744 | +€8,744 | |
| Other operating charges | 640/8 | €1,138 | €3,909 | +€2,770 | +243.4% |
| Gross operating margin | 9900 | €551,173 | €558,587 | +€7,414 | +1.3% |
| Operating profit (loss) | 9901 | €131,652 | €164,070 | +€32,417 | +24.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,639 | €2,311 | -€2,328 | -50.2% |
| Recurring financial charges | 65 | €4,639 | €2,311 | -€2,328 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €127,013 | €161,759 | +€34,746 | +27.4% |
| Income taxes | 67/77 | €37,211 | €46,710 | +€9,500 | +25.5% |
| Profit (loss) for the period | 9904 | €89,803 | €115,049 | +€25,246 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,803 | €115,049 | +€25,246 | +28.1% |
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 9 October 2026 via checked.be.