POM' DE PAIN: what changed
What changed
POM' DE PAIN
NACE 10.712, Artisanal bread and fresh pastry making
filed annual accounts (NBB)
Net result for the year
-€6,704
2024 · €17,982-€24,686
Equity
€128,441
2024 · €135,146-€6,704
Cash
€27,436
2024 · €24,739+€2,696
Balance sheet total
€517,993
2024 · €565,374-€47,381
Largest movements
Assets
- Tangible fixed assets -€35,007
down €35,007 (-8.1%), from €431,267 to €396,260
of which Land and buildings: -€20,925
- Deferred charges and accrued income -€9,050
down €9,050 (-56.8%), from €15,924 to €6,874
Equity and liabilities
- Debts after one year -€39,025
down €39,025 (-15.5%), from €251,517 to €212,492
- Trade debts +€18,206
up €18,206 (+28.7%), from €63,402 to €81,607
- Other debts -€14,855
down €14,855 (-37.1%), from €40,058 to €25,203
- Profit (loss) carried forward -€6,704
down €6,704 (-9.3%), from €71,939 to €65,235
- Tax, wage and social debts -€6,615
down €6,615 (-20.4%), from €32,428 to €25,813
of which Taxes: -€8,008
Income statement
- Staff costs +€17,415
up €17,415 (+9.1%), from €191,197 to €208,611
- Gross operating margin -€9,044
down €9,044 (-3.2%), from €278,433 to €269,388
- Taxes -€3,812
down €3,812 (-95.8%), from €3,980 to €168
- Financial charges +€2,943
up €2,943 (+13.8%), from €21,285 to €24,228
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
€17,982
Gross operating margin
-€9,044
Staff costs
-€17,415
Depreciation
-€84
Other operating charges
+€982
Financial income
+€7
Financial charges
-€2,943
Taxes
+€3,812
Result 2025
-€6,704
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
+€42,622
Investment
-€2,514
Financing
-€37,412
Cash 2024
€24,739
From operations (derived)
+€42,622
Net result for the year
-€6,704
Depreciation
+€37,521
Stocks and contracts
+€5,106
Receivables within one year
+€914
Deferred charges and accrued income
+€9,050
Trade debts
+€18,206
Tax, wage and social debts
-€6,615
Other debts
-€14,855
Investment (derived)
-€2,514
Investment in fixed assets (net)
-€2,514
Financing
-€37,412
Debts after one year
-€39,025
Current portion of long-term debt
-€2,699
Short-term financial debts
+€4,312
Cash 2025
€27,436
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €565,374 | €517,993 | -€47,381 | -8.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €431,267 | €396,260 | -€35,007 | -8.1% |
| Tangible fixed assets | 22/27 | €431,267 | €396,260 | -€35,007 | -8.1% |
| Land and buildings | 22 | €365,622 | €344,697 | -€20,925 | -5.7% |
| Plant, machinery and equipment | 23 | €48,069 | €40,152 | -€7,917 | -16.5% |
| Furniture and vehicles | 24 | €1,093 | €0 | -€1,093 | -100% |
| Leasing and similar rights | 25 | €16,483 | €11,411 | -€5,072 | -30.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €134,107 | €121,733 | -€12,374 | -9.2% |
| Stocks and contracts in progress | 3 | €30,679 | €25,573 | -€5,106 | -16.6% |
| Stocks | 30/36 | €30,679 | €25,573 | -€5,106 | -16.6% |
| Amounts receivable within one year | 40/41 | €62,764 | €61,850 | -€914 | -1.5% |
| Trade receivables | 40 | €22,501 | €19,312 | -€3,188 | -14.2% |
| Other amounts receivable | 41 | €40,264 | €42,538 | +€2,274 | +5.6% |
| Cash at bank and in hand | 54/58 | €24,739 | €27,436 | +€2,696 | +10.9% |
| Deferred charges and accrued income | 490/1 | €15,924 | €6,874 | -€9,050 | -56.8% |
| Total equity and liabilities | 10/49 | €565,374 | €517,993 | -€47,381 | -8.4% |
| Equity | 10/15 | €135,146 | €128,441 | -€6,704 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,606 | €44,606 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,746 | €42,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,939 | €65,235 | -€6,704 | -9.3% |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €430,228 | €389,552 | -€40,677 | -9.5% |
| Amounts payable after more than one year | 17 | €251,517 | €212,492 | -€39,025 | -15.5% |
| Financial debts | 170/4 | €251,517 | €212,492 | -€39,025 | -15.5% |
| Amounts payable within one year | 42/48 | €178,712 | €177,060 | -€1,652 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €42,824 | €40,125 | -€2,699 | -6.3% |
| Financial debts | 43 | - | €4,312 | +€4,312 | |
| Other loans | 439 | - | €4,312 | +€4,312 | |
| Trade debts | 44 | €63,402 | €81,607 | +€18,206 | +28.7% |
| Suppliers | 440/4 | €63,402 | €81,607 | +€18,206 | +28.7% |
| Taxes, remuneration and social security | 45 | €32,428 | €25,813 | -€6,615 | -20.4% |
| Taxes | 450/3 | €13,321 | €5,313 | -€8,008 | -60.1% |
| Remuneration and social security | 454/9 | €19,107 | €20,500 | +€1,393 | +7.3% |
| Other amounts payable | 47/48 | €40,058 | €25,203 | -€14,855 | -37.1% |
| Remuneration, social security and pensions | 62 | €191,197 | €208,611 | +€17,415 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,437 | €37,521 | +€84 | +0.2% |
| Other operating charges | 640/8 | €6,593 | €5,611 | -€982 | -14.9% |
| Gross operating margin | 9900 | €278,433 | €269,388 | -€9,044 | -3.2% |
| Operating profit (loss) | 9901 | €43,207 | €17,645 | -€25,562 | -59.2% |
| Financial income | 75/76B | €40 | €47 | +€7 | +17.5% |
| Recurring financial income | 75 | €40 | €47 | +€7 | +17.5% |
| Financial charges | 65/66B | €21,285 | €24,228 | +€2,943 | +13.8% |
| Recurring financial charges | 65 | €21,285 | €24,228 | +€2,943 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €21,962 | -€6,536 | -€28,498 | |
| Income taxes | 67/77 | €3,980 | €168 | -€3,812 | -95.8% |
| Profit (loss) for the period | 9904 | €17,982 | -€6,704 | -€24,686 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,982 | -€6,704 | -€24,686 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.