Poma Associates: 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.
Poma Associates
Largest movements
- Financial fixed assets +€8,229
up €8,229 (+26.2%), from €31,457 to €39,686
- Cash +€3,802
up €3,802 (+20.4%), from €18,613 to €22,415
mainly Debts after one year (+€52,350) and Net result for the year (+€41,898)
- Tangible fixed assets +€3,251
up €3,251 (+336%), from €968 to €4,219
- Receivables within one year +€3,224
up €3,224 (+15.1%), from €21,376 to €24,600
of which Trade receivables: +€7,906
- Debts after one year +€52,350
new in 2025: €52,350
- Profit (loss) carried forward -€49,846
down €49,846 (-100%), from €49,846 to €0
- Trade debts +€10,176
up €10,176 (+230%), from €4,420 to €14,596
- Other debts +€6,694
new in 2025: €6,694
- Tax, wage and social debts -€1,092
down €1,092 (-10.5%), from €10,371 to €9,279
of which Remuneration and social security: -€1,738
- Gross operating margin +€20,543
up €20,543 (+52.7%), from €38,995 to €59,538
- Taxes +€4,801
up €4,801 (+42.1%), from €11,414 to €16,215
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 | €72,637 | €90,920 | +€18,283 | +25.2% |
| Fixed assets | 21/28 | €32,425 | €43,905 | +€11,480 | +35.4% |
| Tangible fixed assets | 22/27 | €968 | €4,219 | +€3,251 | +336% |
| Furniture and vehicles | 24 | €968 | €4,219 | +€3,251 | +336% |
| Financial fixed assets | 28 | €31,457 | €39,686 | +€8,229 | +26.2% |
| Current assets | 29/58 | €40,212 | €47,015 | +€6,803 | +16.9% |
| Amounts receivable within one year | 40/41 | €21,376 | €24,600 | +€3,224 | +15.1% |
| Trade receivables | 40 | €12,194 | €20,100 | +€7,906 | +64.8% |
| Other amounts receivable | 41 | €9,182 | €4,500 | -€4,682 | -51.0% |
| Cash at bank and in hand | 54/58 | €18,613 | €22,415 | +€3,802 | +20.4% |
| Deferred charges and accrued income | 490/1 | €223 | €0 | -€223 | -100% |
| Total equity and liabilities | 10/49 | €72,637 | €90,920 | +€18,283 | +25.2% |
| Equity | 10/15 | €57,846 | €8,000 | -€49,846 | -86.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,846 | €0 | -€49,846 | -100% |
| Amounts payable | 17/49 | €14,791 | €82,920 | +€68,129 | +461% |
| Amounts payable after more than one year | 17 | - | €52,350 | +€52,350 | |
| Financial debts | 170/4 | - | €52,350 | +€52,350 | |
| Amounts payable within one year | 42/48 | €14,791 | €30,570 | +€15,779 | +107% |
| Trade debts | 44 | €4,420 | €14,596 | +€10,176 | +230% |
| Suppliers | 440/4 | €4,420 | €14,596 | +€10,176 | +230% |
| Taxes, remuneration and social security | 45 | €10,371 | €9,279 | -€1,092 | -10.5% |
| Taxes | 450/3 | €8,633 | €9,279 | +€647 | +7.5% |
| Remuneration and social security | 454/9 | €1,738 | €0 | -€1,738 | -100% |
| Other amounts payable | 47/48 | - | €6,694 | +€6,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €952 | €1,023 | +€70 | +7.4% |
| Other operating charges | 640/8 | €237 | €369 | +€132 | +55.7% |
| Gross operating margin | 9900 | €38,995 | €59,538 | +€20,543 | +52.7% |
| Operating profit (loss) | 9901 | €37,806 | €58,147 | +€20,341 | +53.8% |
| Financial income | 75/76B | €148 | €55 | -€94 | -63.2% |
| Recurring financial income | 75 | €148 | €55 | -€94 | -63.2% |
| Financial charges | 65/66B | €176 | €89 | -€88 | -49.7% |
| Recurring financial charges | 65 | €176 | €89 | -€88 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €37,778 | €58,113 | +€20,335 | +53.8% |
| Income taxes | 67/77 | €11,414 | €16,215 | +€4,801 | +42.1% |
| Profit (loss) for the period | 9904 | €26,364 | €41,898 | +€15,534 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,364 | €41,898 | +€15,534 | +58.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.