POM'FRITES: 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'FRITES
Largest movements
- Cash -€16,226
down €16,226 (-20.8%), from €78,046 to €61,820
mainly Other debts (-€20,000) and Trade debts (-€7,750)
- Tangible fixed assets -€5,371
down €5,371 (-27.9%), from €19,241 to €13,870
of which Furniture and vehicles: -€4,579
- Receivables within one year -€5,259
down €5,259 (-52.8%), from €9,959 to €4,700
of which Other amounts receivable: -€4,530
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Trade debts -€7,750
down €7,750 (-49.9%), from €15,535 to €7,785
- Profit (loss) carried forward +€6,433
up €6,433 (+17.3%), from €37,224 to €43,658
- Debts after one year -€3,236
down €3,236 (-74.8%), from €4,326 to €1,089
- Tax, wage and social debts -€2,909
down €2,909 (-36.8%), from €7,896 to €4,987
of which Taxes: -€3,118
- Staff costs +€6,373
up €6,373 (+24.6%), from €25,880 to €32,253
- Taxes -€1,538
down €1,538 (-33.1%), from €4,642 to €3,104
- Gross operating margin -€1,302
down €1,302 (-2.3%), from €57,506 to €56,204
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 | €113,112 | €85,699 | -€27,413 | -24.2% |
| Fixed assets | 21/28 | €19,241 | €13,870 | -€5,371 | -27.9% |
| Tangible fixed assets | 22/27 | €19,241 | €13,870 | -€5,371 | -27.9% |
| Plant, machinery and equipment | 23 | €1,254 | €1,933 | +€678 | +54.1% |
| Furniture and vehicles | 24 | €12,650 | €8,071 | -€4,579 | -36.2% |
| Other tangible fixed assets | 26 | €5,337 | €3,866 | -€1,471 | -27.6% |
| Current assets | 29/58 | €93,871 | €71,828 | -€22,042 | -23.5% |
| Stocks and contracts in progress | 3 | €4,902 | €4,820 | -€82 | -1.7% |
| Stocks | 30/36 | €4,902 | €4,820 | -€82 | -1.7% |
| Amounts receivable within one year | 40/41 | €9,959 | €4,700 | -€5,259 | -52.8% |
| Trade receivables | 40 | €729 | - | -€729 | |
| Other amounts receivable | 41 | €9,231 | €4,700 | -€4,530 | -49.1% |
| Cash at bank and in hand | 54/58 | €78,046 | €61,820 | -€16,226 | -20.8% |
| Deferred charges and accrued income | 490/1 | €964 | €488 | -€476 | -49.4% |
| Total equity and liabilities | 10/49 | €113,112 | €85,699 | -€27,413 | -24.2% |
| Equity | 10/15 | €62,009 | €68,443 | +€6,433 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,585 | €18,585 | = | 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% |
| Tax-exempt reserves | 132 | €2,876 | €2,876 | = | 0.0% |
| Distributable reserves | 133 | €13,849 | €13,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,224 | €43,658 | +€6,433 | +17.3% |
| Amounts payable | 17/49 | €51,102 | €17,256 | -€33,846 | -66.2% |
| Amounts payable after more than one year | 17 | €4,326 | €1,089 | -€3,236 | -74.8% |
| Financial debts | 170/4 | €4,326 | €1,089 | -€3,236 | -74.8% |
| Amounts payable within one year | 42/48 | €46,618 | €16,008 | -€30,610 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | €3,188 | €3,236 | +€48 | +1.5% |
| Trade debts | 44 | €15,535 | €7,785 | -€7,750 | -49.9% |
| Suppliers | 440/4 | €15,535 | €7,785 | -€7,750 | -49.9% |
| Taxes, remuneration and social security | 45 | €7,896 | €4,987 | -€2,909 | -36.8% |
| Taxes | 450/3 | €6,881 | €3,763 | -€3,118 | -45.3% |
| Remuneration and social security | 454/9 | €1,015 | €1,224 | +€209 | +20.6% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Accrued charges and deferred income | 492/3 | €158 | €158 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €25,880 | €32,253 | +€6,373 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,972 | €7,919 | -€52 | -0.7% |
| Other operating charges | 640/8 | €4,222 | €4,458 | +€236 | +5.6% |
| Gross operating margin | 9900 | €57,506 | €56,204 | -€1,302 | -2.3% |
| Operating profit (loss) | 9901 | €19,432 | €11,573 | -€7,859 | -40.4% |
| Financial income | 75/76B | €9 | €0 | -€9 | -98.9% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -98.9% |
| Financial charges | 65/66B | €2,172 | €2,036 | -€137 | -6.3% |
| Recurring financial charges | 65 | €2,172 | €2,036 | -€137 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €17,269 | €9,537 | -€7,731 | -44.8% |
| Income taxes | 67/77 | €4,642 | €3,104 | -€1,538 | -33.1% |
| Profit (loss) for the period | 9904 | €12,627 | €6,433 | -€6,194 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,627 | €6,433 | -€6,194 | -49.1% |
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 16 October 2026 via checked.be.