POM D'HAPPY STORE: what changed
What changed
POM D'HAPPY STORE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€41,479
2024 · -€18,402+€59,881
Equity
-€221,001
2024 · -€262,480+€41,479
Cash
€19,044
2024 · €17,516+€1,528
Balance sheet total
€643,586
2024 · €598,329+€45,258
Largest movements
Assets
- Receivables within one year +€38,709
up €38,709 (+181%), from €21,414 to €60,123
of which Trade receivables: +€38,706
- Stocks and contracts +€12,475
up €12,475 (+12.3%), from €101,515 to €113,989
- Tangible fixed assets -€6,754
down €6,754 (-1.5%), from €440,882 to €434,127
of which Land and buildings: -€23,881
Equity and liabilities
- Profit (loss) carried forward +€41,479
up €41,479 (+8.9%), from -€464,734 to -€423,255
- Debts after one year +€28,494
up €28,494 (+4.4%), from €647,702 to €676,196
of which Other amounts payable: +€51,785
- Trade debts -€22,261
down €22,261 (-12.4%), from €179,449 to €157,189
Income statement
- Gross operating margin +€53,995
up €53,995 (+70.5%), from €76,555 to €130,550
- Taxes -€12,007
down €12,007 (-100%), from €12,007 to €0
- Staff costs +€8,584
up €8,584 (+27.9%), from €30,730 to €39,315
- Financial charges -€2,059
down €2,059 (-16.7%), from €12,338 to €10,280
- Other operating charges -€1,610
down €1,610 (-34.6%), from €4,658 to €3,048
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,402
Gross operating margin
+€53,995
Staff costs
-€8,584
Depreciation
-€1,560
Other operating charges
+€1,610
Financial income
+€355
Financial charges
+€2,059
Taxes
+€12,007
Result 2025
€41,479
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,100
Investment
-€29,214
Financing
+€23,642
Cash 2024
€17,516
From operations (derived)
+€7,100
Net result for the year
+€41,479
Depreciation
+€37,468
Stocks and contracts
-€12,475
Receivables within one year
-€38,709
Deferred charges and accrued income
-€800
Trade debts
-€22,261
Tax, wage and social debts
+€2,598
Accrued charges and deferred income
-€201
Investment (derived)
-€29,214
Investment in fixed assets (net)
-€29,214
Financing
+€23,642
Debts after one year
+€28,494
Current portion of long-term debt
-€4,852
Cash 2025
€19,044
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €598,329 | €643,586 | +€45,258 | +7.6% |
| Fixed assets | 21/28 | €455,730 | €447,475 | -€8,254 | -1.8% |
| Intangible fixed assets | 21 | €13,348 | €11,848 | -€1,500 | -11.2% |
| Tangible fixed assets | 22/27 | €440,882 | €434,127 | -€6,754 | -1.5% |
| Land and buildings | 22 | €383,840 | €359,959 | -€23,881 | -6.2% |
| Plant, machinery and equipment | 23 | €39,957 | €62,568 | +€22,611 | +56.6% |
| Furniture and vehicles | 24 | €4,454 | €2,354 | -€2,100 | -47.2% |
| Other tangible fixed assets | 26 | €12,630 | €9,247 | -€3,383 | -26.8% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €142,599 | €196,111 | +€53,512 | +37.5% |
| Stocks and contracts in progress | 3 | €101,515 | €113,989 | +€12,475 | +12.3% |
| Stocks | 30/36 | €101,515 | €113,989 | +€12,475 | +12.3% |
| Amounts receivable within one year | 40/41 | €21,414 | €60,123 | +€38,709 | +181% |
| Trade receivables | 40 | €13,486 | €52,192 | +€38,706 | +287% |
| Other amounts receivable | 41 | €7,928 | €7,931 | +€3 | 0.0% |
| Cash at bank and in hand | 54/58 | €17,516 | €19,044 | +€1,528 | +8.7% |
| Deferred charges and accrued income | 490/1 | €2,155 | €2,955 | +€800 | +37.1% |
| Total equity and liabilities | 10/49 | €598,329 | €643,586 | +€45,258 | +7.6% |
| Equity | 10/15 | -€262,480 | -€221,001 | +€41,479 | +15.8% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €132,844 | €132,844 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,078 | €38,078 | = | 0.0% |
| Distributable reserves | 133 | €94,766 | €94,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€464,734 | -€423,255 | +€41,479 | +8.9% |
| Amounts payable | 17/49 | €860,809 | €864,588 | +€3,779 | +0.4% |
| Amounts payable after more than one year | 17 | €647,702 | €676,196 | +€28,494 | +4.4% |
| Financial debts | 170/4 | €380,144 | €356,853 | -€23,291 | -6.1% |
| Other amounts payable | 178/9 | €267,558 | €319,343 | +€51,785 | +19.4% |
| Amounts payable within one year | 42/48 | €212,317 | €187,803 | -€24,514 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €29,697 | €24,845 | -€4,852 | -16.3% |
| Trade debts | 44 | €179,449 | €157,189 | -€22,261 | -12.4% |
| Suppliers | 440/4 | €179,449 | €157,189 | -€22,261 | -12.4% |
| Taxes, remuneration and social security | 45 | €3,171 | €5,769 | +€2,598 | +81.9% |
| Taxes | 450/3 | €541 | €2,082 | +€1,541 | +285% |
| Remuneration and social security | 454/9 | €2,630 | €3,687 | +€1,057 | +40.2% |
| Accrued charges and deferred income | 492/3 | €790 | €589 | -€201 | -25.4% |
| Non-recurring operating income | 76A | - | €48,160 | +€48,160 | |
| Remuneration, social security and pensions | 62 | €30,730 | €39,315 | +€8,584 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,908 | €37,468 | +€1,560 | +4.3% |
| Other operating charges | 640/8 | €4,658 | €3,048 | -€1,610 | -34.6% |
| Gross operating margin | 9900 | €76,555 | €130,550 | +€53,995 | +70.5% |
| Operating profit (loss) | 9901 | €5,259 | €50,719 | +€45,460 | +864% |
| Financial income | 75/76B | €684 | €1,039 | +€355 | +51.9% |
| Recurring financial income | 75 | €684 | €1,039 | +€355 | +51.9% |
| Financial charges | 65/66B | €12,338 | €10,280 | -€2,059 | -16.7% |
| Recurring financial charges | 65 | €12,338 | €10,280 | -€2,059 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,395 | €41,479 | +€47,874 | |
| Income taxes | 67/77 | €12,007 | €0 | -€12,007 | -100% |
| Profit (loss) for the period | 9904 | -€18,402 | €41,479 | +€59,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,402 | €41,479 | +€59,881 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.