POM'INVEST: 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'INVEST
Largest movements
- Financial fixed assets -€619,734
no longer reported in 2025 (was €619,734)
- Tangible fixed assets +€119,564
up €119,564 (+46.4%), from €257,758 to €377,322
- Receivables within one year +€40,128
up €40,128 (+201%), from €19,923 to €60,051
of which Trade receivables: +€45,757
- Cash -€11,930
no longer reported in 2025 (was €11,930)
mainly Net result for the year (-€594,770) and Other debts (-€66,981)
- Profit (loss) carried forward -€594,770
down €594,770, from €21,926 to -€572,843
- Debts after one year +€77,871
up €77,871 (+42.6%), from €182,676 to €260,547
- Other debts -€66,981
down €66,981 (-68.6%), from €97,621 to €30,640
- Trade debts +€62,954
up €62,954 (+502%), from €12,541 to €75,495
- Current portion of long-term debt +€42,629
up €42,629 (+87.4%), from €48,783 to €91,412
- Financial charges +€623,292
up €623,292 (+11,239%), from €5,546 to €628,838
of which Non-recurring financial charges: +€619,734
- Gross operating margin +€32,298
up €32,298 (+59.6%), from €54,225 to €86,523
- Depreciation +€23,126
up €23,126 (+142%), from €16,273 to €39,399
- Staff costs +€6,424
up €6,424 (+864%), from €744 to €7,168
- Other operating charges -€2,284
down €2,284 (-67.7%), from €3,372 to €1,088
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 | €912,980 | €445,102 | -€467,879 | -51.2% |
| Fixed assets | 21/28 | €877,492 | €377,322 | -€500,170 | -57.0% |
| Tangible fixed assets | 22/27 | €257,758 | €377,322 | +€119,564 | +46.4% |
| Plant, machinery and equipment | 23 | - | €12,706 | +€12,706 | |
| Furniture and vehicles | 24 | €29,779 | €78,645 | +€48,866 | +164% |
| Other tangible fixed assets | 26 | €227,979 | €285,971 | +€57,992 | +25.4% |
| Financial fixed assets | 28 | €619,734 | - | -€619,734 | |
| Current assets | 29/58 | €35,489 | €67,780 | +€32,291 | +91.0% |
| Stocks and contracts in progress | 3 | €1,260 | €1,260 | = | 0.0% |
| Stocks | 30/36 | €1,260 | €1,260 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,923 | €60,051 | +€40,128 | +201% |
| Trade receivables | 40 | €11,415 | €57,173 | +€45,757 | +401% |
| Other amounts receivable | 41 | €8,508 | €2,878 | -€5,629 | -66.2% |
| Cash at bank and in hand | 54/58 | €11,930 | - | -€11,930 | |
| Deferred charges and accrued income | 490/1 | €2,376 | €6,469 | +€4,093 | +172% |
| Total equity and liabilities | 10/49 | €912,980 | €445,102 | -€467,879 | -51.2% |
| Equity | 10/15 | €566,649 | -€28,121 | -€594,770 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €482,723 | €482,723 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €476,523 | €476,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,926 | -€572,843 | -€594,770 | |
| Amounts payable | 17/49 | €346,331 | €473,222 | +€126,891 | +36.6% |
| Amounts payable after more than one year | 17 | €182,676 | €260,547 | +€77,871 | +42.6% |
| Financial debts | 170/4 | €182,676 | €260,547 | +€77,871 | +42.6% |
| Amounts payable within one year | 42/48 | €163,655 | €212,675 | +€49,020 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €48,783 | €91,412 | +€42,629 | +87.4% |
| Financial debts | 43 | - | €275 | +€275 | |
| Credit institutions | 430/8 | - | €275 | +€275 | |
| Trade debts | 44 | €12,541 | €75,495 | +€62,954 | +502% |
| Suppliers | 440/4 | €12,541 | €75,495 | +€62,954 | +502% |
| Taxes, remuneration and social security | 45 | €4,710 | €14,853 | +€10,143 | +215% |
| Taxes | 450/3 | €4,710 | €10,472 | +€5,762 | +122% |
| Remuneration and social security | 454/9 | - | €4,381 | +€4,381 | |
| Other amounts payable | 47/48 | €97,621 | €30,640 | -€66,981 | -68.6% |
| Non-recurring operating income | 76A | €690 | €7,167 | +€6,477 | +938% |
| Remuneration, social security and pensions | 62 | €744 | €7,168 | +€6,424 | +864% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,273 | €39,399 | +€23,126 | +142% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €210 | - | -€210 | |
| Other operating charges | 640/8 | €3,372 | €1,088 | -€2,284 | -67.7% |
| Gross operating margin | 9900 | €54,225 | €86,523 | +€32,298 | +59.6% |
| Operating profit (loss) | 9901 | €33,626 | €38,868 | +€5,242 | +15.6% |
| Financial charges | 65/66B | €5,546 | €628,838 | +€623,292 | +11,239% |
| Recurring financial charges | 65 | €5,546 | €9,104 | +€3,558 | +64.2% |
| Non-recurring financial charges | 66B | - | €619,734 | +€619,734 | |
| Profit (loss) for the period before taxes | 9903 | €28,080 | -€589,970 | -€618,050 | |
| Income taxes | 67/77 | €3,600 | €4,800 | +€1,200 | +33.3% |
| Profit (loss) for the period | 9904 | €24,480 | -€594,770 | -€619,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,480 | -€594,770 | -€619,250 |
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 29 October 2026 via checked.be.