POM CONTRAST: 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 CONTRAST
Largest movements
- Tangible fixed assets -€32,777
down €32,777 (-81.9%), from €40,005 to €7,229
of which Leasing and similar rights: -€35,448
- Deferred charges and accrued income -€5,086
down €5,086 (-79.1%), from €6,434 to €1,348
- Cash -€2,828
down €2,828 (-8.3%), from €34,044 to €31,216
mainly Debts after one year (-€22,677) and Current portion of long-term debt (-€11,702)
- Receivables within one year +€1,468
up €1,468 (+20.8%), from €7,053 to €8,521
- Debts after one year -€22,677
no longer reported in 2025 (was €22,677)
- Current portion of long-term debt -€11,702
no longer reported in 2025 (was €11,702)
- Tax, wage and social debts -€3,536
down €3,536 (-58.4%), from €6,054 to €2,518
- Trade debts -€3,228
down €3,228 (-55.3%), from €5,833 to €2,605
- Reserves +€1,270
up €1,270 (+5.8%), from €21,840 to €23,110
- Gross operating margin -€14,212
down €14,212 (-53.4%), from €26,596 to €12,384
- Depreciation -€12,716
down €12,716 (-86.7%), from €14,659 to €1,943
- Financial charges -€2,751
down €2,751 (-62.9%), from €4,374 to €1,623
- Taxes +€853
up €853 (+29.7%), from €2,873 to €3,726
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 | €87,652 | €48,429 | -€39,223 | -44.7% |
| Fixed assets | 21/28 | €40,120 | €7,344 | -€32,777 | -81.7% |
| Tangible fixed assets | 22/27 | €40,005 | €7,229 | -€32,777 | -81.9% |
| Furniture and vehicles | 24 | €4,557 | €7,229 | +€2,671 | +58.6% |
| Leasing and similar rights | 25 | €35,448 | - | -€35,448 | |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €47,532 | €41,085 | -€6,447 | -13.6% |
| Amounts receivable within one year | 40/41 | €7,053 | €8,521 | +€1,468 | +20.8% |
| Trade receivables | 40 | €7,053 | €8,521 | +€1,468 | +20.8% |
| Cash at bank and in hand | 54/58 | €34,044 | €31,216 | -€2,828 | -8.3% |
| Deferred charges and accrued income | 490/1 | €6,434 | €1,348 | -€5,086 | -79.1% |
| Total equity and liabilities | 10/49 | €87,652 | €48,429 | -€39,223 | -44.7% |
| Equity | 10/15 | €40,440 | €41,710 | +€1,270 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,840 | €23,110 | +€1,270 | +5.8% |
| Distributable reserves | 133 | €21,840 | €23,110 | +€1,270 | +5.8% |
| Amounts payable | 17/49 | €47,212 | €6,719 | -€40,493 | -85.8% |
| Amounts payable after more than one year | 17 | €22,677 | - | -€22,677 | |
| Financial debts | 170/4 | €22,677 | - | -€22,677 | |
| Amounts payable within one year | 42/48 | €24,536 | €6,719 | -€17,817 | -72.6% |
| Current portion of amounts payable after more than one year | 42 | €11,702 | - | -€11,702 | |
| Trade debts | 44 | €5,833 | €2,605 | -€3,228 | -55.3% |
| Suppliers | 440/4 | €5,833 | €2,605 | -€3,228 | -55.3% |
| Taxes, remuneration and social security | 45 | €6,054 | €2,518 | -€3,536 | -58.4% |
| Taxes | 450/3 | €6,054 | €2,518 | -€3,536 | -58.4% |
| Other amounts payable | 47/48 | €947 | €1,597 | +€650 | +68.7% |
| Non-recurring operating income | 76A | - | €5,874 | +€5,874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,659 | €1,943 | -€12,716 | -86.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €259 | €2,589 | +€2,331 | +901% |
| Gross operating margin | 9900 | €26,596 | €12,384 | -€14,212 | -53.4% |
| Operating profit (loss) | 9901 | €11,291 | €7,452 | -€3,839 | -34.0% |
| Financial charges | 65/66B | €4,374 | €1,623 | -€2,751 | -62.9% |
| Recurring financial charges | 65 | €4,374 | €1,623 | -€2,751 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €6,917 | €5,829 | -€1,088 | -15.7% |
| Income taxes | 67/77 | €2,873 | €3,726 | +€853 | +29.7% |
| Profit (loss) for the period | 9904 | €4,044 | €2,103 | -€1,941 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,044 | €2,103 | -€1,941 | -48.0% |
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 17 October 2026 via checked.be.