POMAC INSTALLATIONS: 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.
POMAC INSTALLATIONS
Largest movements
- Cash +€161,218
up €161,218 (+65.7%), from €245,477 to €406,695
mainly Net result for the year (+€276,709) and Other debts (+€100,000)
- Current investments -€75,000
down €75,000 (-37.5%), from €200,000 to €125,000
- Receivables within one year +€39,323
up €39,323 (+15.1%), from €261,138 to €300,460
of which Other amounts receivable: +€46,548
- Intangible fixed assets -€20,000
down €20,000 (-32.4%), from €61,667 to €41,667
- Other debts +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Trade debts -€29,198
down €29,198 (-22.1%), from €132,093 to €102,895
- Reserves +€26,709
up €26,709 (+5.6%), from €479,806 to €506,515
- Tax, wage and social debts +€10,919
up €10,919 (+115%), from €9,483 to €20,402
- Gross operating margin +€18,013
up €18,013 (+4.9%), from €367,766 to €385,779
- Taxes +€5,464
up €5,464 (+6.3%), from €86,948 to €92,412
- Financial income +€4,440
up €4,440 (+387%), from €1,147 to €5,587
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €789,982 | €898,412 | +€108,430 | +13.7% |
| Fixed assets | 21/28 | €72,725 | €52,351 | -€20,374 | -28.0% |
| Intangible fixed assets | 21 | €61,667 | €41,667 | -€20,000 | -32.4% |
| Tangible fixed assets | 22/27 | €1,059 | €684 | -€374 | -35.4% |
| Furniture and vehicles | 24 | €1,059 | €684 | -€374 | -35.4% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €717,257 | €846,061 | +€128,805 | +18.0% |
| Stocks and contracts in progress | 3 | €10,642 | €13,906 | +€3,264 | +30.7% |
| Stocks | 30/36 | €10,642 | €13,906 | +€3,264 | +30.7% |
| Amounts receivable within one year | 40/41 | €261,138 | €300,460 | +€39,323 | +15.1% |
| Trade receivables | 40 | €153,781 | €146,556 | -€7,226 | -4.7% |
| Other amounts receivable | 41 | €107,356 | €153,905 | +€46,548 | +43.4% |
| Current investments | 50/53 | €200,000 | €125,000 | -€75,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €245,477 | €406,695 | +€161,218 | +65.7% |
| Total equity and liabilities | 10/49 | €789,982 | €898,412 | +€108,430 | +13.7% |
| Equity | 10/15 | €498,406 | €525,115 | +€26,709 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €479,806 | €506,515 | +€26,709 | +5.6% |
| Distributable reserves | 133 | €479,806 | €506,515 | +€26,709 | +5.6% |
| Amounts payable | 17/49 | €291,576 | €373,297 | +€81,721 | +28.0% |
| Amounts payable within one year | 42/48 | €291,576 | €373,297 | +€81,721 | +28.0% |
| Trade debts | 44 | €132,093 | €102,895 | -€29,198 | -22.1% |
| Suppliers | 440/4 | €132,093 | €102,895 | -€29,198 | -22.1% |
| Taxes, remuneration and social security | 45 | €9,483 | €20,402 | +€10,919 | +115% |
| Taxes | 450/3 | €9,483 | €20,402 | +€10,919 | +115% |
| Other amounts payable | 47/48 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Remuneration, social security and pensions | 62 | - | €924 | +€924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,064 | €20,374 | +€310 | +1.5% |
| Other operating charges | 640/8 | €739 | €564 | -€175 | -23.6% |
| Gross operating margin | 9900 | €367,766 | €385,779 | +€18,013 | +4.9% |
| Operating profit (loss) | 9901 | €346,963 | €363,917 | +€16,954 | +4.9% |
| Financial income | 75/76B | €1,147 | €5,587 | +€4,440 | +387% |
| Recurring financial income | 75 | €1,147 | €5,587 | +€4,440 | +387% |
| Financial charges | 65/66B | €257 | €383 | +€126 | +49.1% |
| Recurring financial charges | 65 | €257 | €383 | +€126 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €347,853 | €369,121 | +€21,268 | +6.1% |
| Income taxes | 67/77 | €86,948 | €92,412 | +€5,464 | +6.3% |
| Profit (loss) for the period | 9904 | €260,905 | €276,709 | +€15,804 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €260,905 | €276,709 | +€15,804 | +6.1% |
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 14 October 2026 via checked.be.