POMAC LUB SERVICES: what changed
What changed
POMAC LUB SERVICES
NACE 46.620, Wholesale of machine tools
filed annual accounts (NBB)
Net result for the year
€423,710
2024 · €388,683+€35,027
Equity
€669,009
2024 · €668,299+€710
Cash
€481,202
2024 · €279,041+€202,162
Balance sheet total
€1.3m
2024 · €1.4m-€83,129
Largest movements
Assets
- Current investments -€325,500
no longer reported in 2025 (was €325,500)
- Cash +€202,162
up €202,162 (+72.4%), from €279,041 to €481,202
mainly Net result for the year (+€423,710) and Current investments (+€325,500)
- Tangible fixed assets +€36,331
up €36,331 (+16.3%), from €222,561 to €258,892
of which Furniture and vehicles: +€28,351
Equity and liabilities
- Other debts -€125,709
down €125,709 (-19.9%), from €632,346 to €506,637
- Trade debts +€35,647
up €35,647 (+37.0%), from €96,248 to €131,895
Income statement
- Gross operating margin +€36,980
up €36,980 (+7.3%), from €507,865 to €544,844
- Staff costs -€24,671
down €24,671 (-61.3%), from €40,261 to €15,590
- Taxes +€9,992
up €9,992 (+9.1%), from €109,301 to €119,294
- Depreciation +€8,652
up €8,652 (+16.7%), from €51,948 to €60,600
- Other operating charges +€6,413
up €6,413 (+174%), from €3,695 to €10,108
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
€388,683
Gross operating margin
+€36,980
Staff costs
+€24,671
Depreciation
-€8,652
Other operating charges
-€6,413
Financial income
-€5,424
Financial charges
+€3,858
Taxes
-€9,992
Result 2025
€423,710
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
+€396,573
Investment
+€228,588
Financing
-€423,000
Cash 2024
€279,041
From operations (derived)
+€396,573
Net result for the year
+€423,710
Depreciation
+€60,600
Stocks and contracts
+€4,424
Receivables within one year
-€8,322
Trade debts
+€35,647
Tax, wage and social debts
+€6,223
Other debts
-€125,709
Investment (derived)
+€228,588
Investment in fixed assets (net)
-€96,912
Current investments
+€325,500
Financing
-€423,000
Contributions, distributions and other
-€423,000
Cash 2025
€481,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,432,754 | €1,349,625 | -€83,129 | -5.8% |
| Fixed assets | 21/28 | €232,198 | €268,509 | +€36,312 | +15.6% |
| Intangible fixed assets | 21 | €19 | - | -€19 | |
| Tangible fixed assets | 22/27 | €222,561 | €258,892 | +€36,331 | +16.3% |
| Land and buildings | 22 | €118,442 | €124,608 | +€6,166 | +5.2% |
| Plant, machinery and equipment | 23 | €18,555 | €20,368 | +€1,814 | +9.8% |
| Furniture and vehicles | 24 | €85,565 | €113,916 | +€28,351 | +33.1% |
| Financial fixed assets | 28 | €9,617 | €9,617 | = | 0.0% |
| Current assets | 29/58 | €1,200,557 | €1,081,116 | -€119,441 | -9.9% |
| Stocks and contracts in progress | 3 | €286,004 | €281,580 | -€4,424 | -1.5% |
| Stocks | 30/36 | €286,004 | €281,580 | -€4,424 | -1.5% |
| Amounts receivable within one year | 40/41 | €310,012 | €318,334 | +€8,322 | +2.7% |
| Trade receivables | 40 | €308,920 | €315,051 | +€6,130 | +2.0% |
| Other amounts receivable | 41 | €1,091 | €3,283 | +€2,191 | +201% |
| Current investments | 50/53 | €325,500 | - | -€325,500 | |
| Cash at bank and in hand | 54/58 | €279,041 | €481,202 | +€202,162 | +72.4% |
| Total equity and liabilities | 10/49 | €1,432,754 | €1,349,625 | -€83,129 | -5.8% |
| Equity | 10/15 | €668,299 | €669,009 | +€710 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €649,707 | €650,417 | +€710 | +0.1% |
| Tax-exempt reserves | 132 | €19,356 | €19,356 | = | 0.0% |
| Distributable reserves | 133 | €630,351 | €631,061 | +€710 | +0.1% |
| Amounts payable | 17/49 | €764,455 | €680,616 | -€83,839 | -11.0% |
| Amounts payable within one year | 42/48 | €764,455 | €680,616 | -€83,839 | -11.0% |
| Trade debts | 44 | €96,248 | €131,895 | +€35,647 | +37.0% |
| Suppliers | 440/4 | €96,248 | €131,895 | +€35,647 | +37.0% |
| Taxes, remuneration and social security | 45 | €35,861 | €42,084 | +€6,223 | +17.4% |
| Taxes | 450/3 | €30,458 | €38,063 | +€7,605 | +25.0% |
| Remuneration and social security | 454/9 | €5,403 | €4,021 | -€1,382 | -25.6% |
| Other amounts payable | 47/48 | €632,346 | €506,637 | -€125,709 | -19.9% |
| Non-recurring operating income | 76A | €87 | €3,125 | +€3,039 | +3,511% |
| Remuneration, social security and pensions | 62 | €40,261 | €15,590 | -€24,671 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,948 | €60,600 | +€8,652 | +16.7% |
| Other operating charges | 640/8 | €3,695 | €10,108 | +€6,413 | +174% |
| Gross operating margin | 9900 | €507,865 | €544,844 | +€36,980 | +7.3% |
| Operating profit (loss) | 9901 | €411,961 | €458,547 | +€46,586 | +11.3% |
| Financial income | 75/76B | €94,864 | €89,440 | -€5,424 | -5.7% |
| Recurring financial income | 75 | €94,864 | €89,440 | -€5,424 | -5.7% |
| Financial charges | 65/66B | €8,841 | €4,982 | -€3,858 | -43.6% |
| Recurring financial charges | 65 | €8,841 | €4,982 | -€3,858 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €497,984 | €543,004 | +€45,020 | +9.0% |
| Income taxes | 67/77 | €109,301 | €119,294 | +€9,992 | +9.1% |
| Profit (loss) for the period | 9904 | €388,683 | €423,710 | +€35,027 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €388,683 | €423,710 | +€35,027 | +9.0% |
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 5 November 2026 via checked.be.