POM D'HAPPY: 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'HAPPY
Largest movements
- Receivables within one year +€107,850
up €107,850 (+22.6%), from €477,864 to €585,714
of which Trade receivables: +€106,046
- Cash +€62,288
up €62,288 (+129%), from €48,217 to €110,505
mainly Depreciation (+€92,935) and Trade debts (+€77,481)
- Tangible fixed assets -€58,807
down €58,807 (-10.1%), from €584,666 to €525,859
of which Plant, machinery and equipment: -€38,123
- Trade debts +€77,481
up €77,481 (+115%), from €67,285 to €144,767
- Other debts +€58,870
up €58,870 (+25.1%), from €234,529 to €293,399
- Debts after one year -€48,252
down €48,252 (-11.0%), from €440,016 to €391,764
- Profit (loss) carried forward +€20,069
up €20,069 (+15.0%), from €133,738 to €153,807
- Gross operating margin +€67,267
up €67,267 (+24.6%), from €273,412 to €340,679
- Staff costs +€46,488
up €46,488 (+35.3%), from €131,870 to €178,358
- Other operating charges +€15,217
up €15,217 (+90.2%), from €16,864 to €32,081
- Taxes +€5,830
new in 2025: €5,830
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 | €1,182,360 | €1,286,008 | +€103,648 | +8.8% |
| Fixed assets | 21/28 | €588,416 | €529,609 | -€58,807 | -10.0% |
| Tangible fixed assets | 22/27 | €584,666 | €525,859 | -€58,807 | -10.1% |
| Land and buildings | 22 | €269,904 | €252,265 | -€17,639 | -6.5% |
| Plant, machinery and equipment | 23 | €311,168 | €273,044 | -€38,123 | -12.3% |
| Furniture and vehicles | 24 | €296 | - | -€296 | |
| Leasing and similar rights | 25 | €3,298 | €550 | -€2,748 | -83.3% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €593,944 | €756,399 | +€162,455 | +27.4% |
| Stocks and contracts in progress | 3 | €67,719 | €57,060 | -€10,659 | -15.7% |
| Stocks | 30/36 | €67,719 | €57,060 | -€10,659 | -15.7% |
| Amounts receivable within one year | 40/41 | €477,864 | €585,714 | +€107,850 | +22.6% |
| Trade receivables | 40 | €470,175 | €576,221 | +€106,046 | +22.6% |
| Other amounts receivable | 41 | €7,689 | €9,493 | +€1,804 | +23.5% |
| Cash at bank and in hand | 54/58 | €48,217 | €110,505 | +€62,288 | +129% |
| Deferred charges and accrued income | 490/1 | €144 | €3,120 | +€2,976 | +2,068% |
| Total equity and liabilities | 10/49 | €1,182,360 | €1,286,008 | +€103,648 | +8.8% |
| Equity | 10/15 | €344,747 | €363,241 | +€18,494 | +5.4% |
| Contributions | 10/11 | €50,715 | €50,715 | = | 0.0% |
| Reserves | 13 | €160,294 | €158,719 | -€1,575 | -1.0% |
| Non-distributable reserves | 130/1 | €7,698 | €7,698 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,698 | €7,698 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,596 | €11,021 | -€1,575 | -12.5% |
| Distributable reserves | 133 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,738 | €153,807 | +€20,069 | +15.0% |
| Provisions and deferred taxes | 16 | €4,199 | €3,674 | -€525 | -12.5% |
| Deferred taxes | 168 | €4,199 | €3,674 | -€525 | -12.5% |
| Amounts payable | 17/49 | €833,415 | €919,094 | +€85,679 | +10.3% |
| Amounts payable after more than one year | 17 | €440,016 | €391,764 | -€48,252 | -11.0% |
| Financial debts | 170/4 | €440,016 | €391,764 | -€48,252 | -11.0% |
| Amounts payable within one year | 42/48 | €389,823 | €524,524 | +€134,701 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €59,860 | €49,679 | -€10,181 | -17.0% |
| Trade debts | 44 | €67,285 | €144,767 | +€77,481 | +115% |
| Suppliers | 440/4 | €67,285 | €144,767 | +€77,481 | +115% |
| Taxes, remuneration and social security | 45 | €28,148 | €36,679 | +€8,531 | +30.3% |
| Taxes | 450/3 | €3,053 | €11,029 | +€7,976 | +261% |
| Remuneration and social security | 454/9 | €25,095 | €25,650 | +€555 | +2.2% |
| Other amounts payable | 47/48 | €234,529 | €293,399 | +€58,870 | +25.1% |
| Accrued charges and deferred income | 492/3 | €3,576 | €2,806 | -€769 | -21.5% |
| Remuneration, social security and pensions | 62 | €131,870 | €178,358 | +€46,488 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,778 | €92,935 | +€1,157 | +1.3% |
| Other operating charges | 640/8 | €16,864 | €32,081 | +€15,217 | +90.2% |
| Gross operating margin | 9900 | €273,412 | €340,679 | +€67,267 | +24.6% |
| Operating profit (loss) | 9901 | €32,900 | €37,304 | +€4,405 | +13.4% |
| Financial income | 75/76B | €94 | €565 | +€471 | +503% |
| Recurring financial income | 75 | €94 | €565 | +€471 | +503% |
| Financial charges | 65/66B | €13,896 | €14,070 | +€174 | +1.3% |
| Recurring financial charges | 65 | €13,896 | €14,070 | +€174 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €19,098 | €23,799 | +€4,701 | +24.6% |
| Transfer from deferred taxes | 780 | €525 | €525 | = | 0.0% |
| Income taxes | 67/77 | - | €5,830 | +€5,830 | |
| Profit (loss) for the period | 9904 | €19,623 | €18,494 | -€1,129 | -5.8% |
| Transfer from tax-exempt reserves | 789 | €1,575 | €1,575 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,198 | €20,069 | -€1,129 | -5.3% |
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 27 October 2026 via checked.be.