Pom'Cerise: 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.
Pom'Cerise
Largest movements
- Tangible fixed assets +€26,918
up €26,918 (+91.6%), from €29,384 to €56,302
of which Plant, machinery and equipment: +€27,729
- Deferred charges and accrued income -€4,547
down €4,547 (-96.8%), from €4,699 to €151
- Stocks and contracts -€2,806
down €2,806 (-56.2%), from €4,993 to €2,188
- Other debts +€34,631
up €34,631 (+376%), from €9,221 to €43,852
- Profit (loss) carried forward -€13,962
down €13,962 (-80.4%), from -€17,369 to -€31,330
- Tax, wage and social debts -€4,236
down €4,236 (-93.5%), from €4,530 to €294
- Trade debts +€3,853
up €3,853 (+10.1%), from €38,205 to €42,058
- Financial income +€26,338
up €26,338 (+111%), from €23,826 to €50,163
- Gross operating margin -€21,505
down €21,505 (-91.5%), from -€23,498 to -€45,003
- Financial charges +€3,723
up €3,723 (+124%), from €2,997 to €6,719
- Depreciation +€3,166
up €3,166 (+47.8%), from €6,623 to €9,789
- Other operating charges +€1,140
up €1,140 (+96.6%), from €1,180 to €2,320
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 | €45,046 | €65,255 | +€20,208 | +44.9% |
| Fixed assets | 21/28 | €29,384 | €56,302 | +€26,918 | +91.6% |
| Tangible fixed assets | 22/27 | €29,384 | €56,302 | +€26,918 | +91.6% |
| Plant, machinery and equipment | 23 | €28,574 | €56,302 | +€27,729 | +97.0% |
| Furniture and vehicles | 24 | €811 | - | -€811 | |
| Current assets | 29/58 | €15,662 | €8,952 | -€6,710 | -42.8% |
| Stocks and contracts in progress | 3 | €4,993 | €2,188 | -€2,806 | -56.2% |
| Stocks | 30/36 | €4,993 | €2,188 | -€2,806 | -56.2% |
| Amounts receivable within one year | 40/41 | €5,969 | €6,013 | +€45 | +0.7% |
| Trade receivables | 40 | €5,959 | €2,809 | -€3,151 | -52.9% |
| Other amounts receivable | 41 | €9 | €3,205 | +€3,195 | +34,210% |
| Cash at bank and in hand | 54/58 | €2 | €600 | +€599 | +38,628% |
| Deferred charges and accrued income | 490/1 | €4,699 | €151 | -€4,547 | -96.8% |
| Total equity and liabilities | 10/49 | €45,046 | €65,255 | +€20,208 | +44.9% |
| Equity | 10/15 | -€6,987 | -€20,949 | -€13,962 | -200% |
| Contributions | 10/11 | €10,382 | €10,382 | = | 0.0% |
| Contributions outside capital | 11 | €10,382 | €10,382 | = | 0.0% |
| Share premium | 1100/10 | €10,382 | €10,382 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,369 | -€31,330 | -€13,962 | -80.4% |
| Amounts payable | 17/49 | €52,033 | €86,203 | +€34,170 | +65.7% |
| Amounts payable within one year | 42/48 | €51,955 | €86,203 | +€34,248 | +65.9% |
| Trade debts | 44 | €38,205 | €42,058 | +€3,853 | +10.1% |
| Suppliers | 440/4 | €38,205 | €42,058 | +€3,853 | +10.1% |
| Taxes, remuneration and social security | 45 | €4,530 | €294 | -€4,236 | -93.5% |
| Taxes | 450/3 | €4,530 | €294 | -€4,236 | -93.5% |
| Other amounts payable | 47/48 | €9,221 | €43,852 | +€34,631 | +376% |
| Accrued charges and deferred income | 492/3 | €78 | - | -€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,623 | €9,789 | +€3,166 | +47.8% |
| Other operating charges | 640/8 | €1,180 | €2,320 | +€1,140 | +96.6% |
| Non-recurring operating charges | 66A | €6,325 | - | -€6,325 | |
| Gross operating margin | 9900 | -€23,498 | -€45,003 | -€21,505 | -91.5% |
| Operating profit (loss) | 9901 | -€37,626 | -€57,112 | -€19,486 | -51.8% |
| Financial income | 75/76B | €23,826 | €50,163 | +€26,338 | +111% |
| Recurring financial income | 75 | €23,826 | €50,163 | +€26,338 | +111% |
| Financial charges | 65/66B | €2,997 | €6,719 | +€3,723 | +124% |
| Recurring financial charges | 65 | €2,997 | €6,719 | +€3,723 | +124% |
| Profit (loss) for the period before taxes | 9903 | -€16,797 | -€13,668 | +€3,129 | +18.6% |
| Income taxes | 67/77 | €426 | €294 | -€132 | -31.1% |
| Profit (loss) for the period | 9904 | -€17,223 | -€13,962 | +€3,262 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,223 | -€13,962 | +€3,262 | +18.9% |
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 20 October 2026 via checked.be.