POM d'A: 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 d'A
Largest movements
- Cash -€18,369
down €18,369 (-84.7%), from €21,675 to €3,306
mainly Debts after one year (-€22,824) and Other debts (-€12,845)
- Intangible fixed assets -€17,500
down €17,500 (-13.7%), from €127,678 to €110,178
- Tangible fixed assets -€10,505
down €10,505 (-57.3%), from €18,340 to €7,834
- Debts after one year -€22,824
down €22,824 (-64.6%), from €35,348 to €12,525
- Other debts -€12,845
down €12,845 (-28.4%), from €45,156 to €32,311
- Profit (loss) carried forward -€8,605
down €8,605 (-14.5%), from €59,532 to €50,927
- Gross operating margin -€14,452
down €14,452 (-24.1%), from €60,061 to €45,609
- Depreciation -€4,422
down €4,422 (-13.6%), from €32,427 to €28,005
- Taxes -€2,291
down €2,291 (-85.7%), from €2,672 to €381
- Other operating charges +€2,081
new in 2025: €2,081
- Financial charges -€849
down €849 (-32.3%), from €2,630 to €1,780
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 | €174,315 | €128,401 | -€45,914 | -26.3% |
| Fixed assets | 21/28 | €146,198 | €118,192 | -€28,005 | -19.2% |
| Intangible fixed assets | 21 | €127,678 | €110,178 | -€17,500 | -13.7% |
| Tangible fixed assets | 22/27 | €18,340 | €7,834 | -€10,505 | -57.3% |
| Furniture and vehicles | 24 | €18,340 | €7,834 | -€10,505 | -57.3% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €28,118 | €10,209 | -€17,909 | -63.7% |
| Amounts receivable within one year | 40/41 | €2,326 | €1,190 | -€1,136 | -48.8% |
| Trade receivables | 40 | €1,113 | - | -€1,113 | |
| Other amounts receivable | 41 | €1,213 | €1,190 | -€23 | -1.9% |
| Cash at bank and in hand | 54/58 | €21,675 | €3,306 | -€18,369 | -84.7% |
| Deferred charges and accrued income | 490/1 | €4,116 | €5,713 | +€1,597 | +38.8% |
| Total equity and liabilities | 10/49 | €174,315 | €128,401 | -€45,914 | -26.3% |
| Equity | 10/15 | €62,532 | €53,927 | -€8,605 | -13.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,532 | €50,927 | -€8,605 | -14.5% |
| Amounts payable | 17/49 | €111,784 | €74,475 | -€37,309 | -33.4% |
| Amounts payable after more than one year | 17 | €35,348 | €12,525 | -€22,824 | -64.6% |
| Financial debts | 170/4 | €35,348 | €12,525 | -€22,824 | -64.6% |
| Amounts payable within one year | 42/48 | €76,436 | €61,950 | -€14,486 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €24,227 | €22,824 | -€1,403 | -5.8% |
| Trade debts | 44 | €3,929 | €3,757 | -€172 | -4.4% |
| Suppliers | 440/4 | €3,929 | €3,757 | -€172 | -4.4% |
| Taxes, remuneration and social security | 45 | €3,124 | €3,058 | -€66 | -2.1% |
| Remuneration and social security | 454/9 | €3,124 | €3,058 | -€66 | -2.1% |
| Other amounts payable | 47/48 | €45,156 | €32,311 | -€12,845 | -28.4% |
| Remuneration, social security and pensions | 62 | €21,893 | €22,031 | +€138 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,427 | €28,005 | -€4,422 | -13.6% |
| Other operating charges | 640/8 | - | €2,081 | +€2,081 | |
| Gross operating margin | 9900 | €60,061 | €45,609 | -€14,452 | -24.1% |
| Operating profit (loss) | 9901 | €5,741 | -€6,509 | -€12,250 | |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €2,630 | €1,780 | -€849 | -32.3% |
| Recurring financial charges | 65 | €2,630 | €1,780 | -€849 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €3,111 | -€8,224 | -€11,335 | |
| Income taxes | 67/77 | €2,672 | €381 | -€2,291 | -85.7% |
| Profit (loss) for the period | 9904 | €439 | -€8,605 | -€9,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €439 | -€8,605 | -€9,044 |
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.