POMAGRI: 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.
POMAGRI
Largest movements
- Receivables within one year -€93,403
down €93,403 (-71.8%), from €130,080 to €36,677
of which Trade receivables: -€101,339
- Stocks and contracts +€8,875
up €8,875 (+9.1%), from €97,925 to €106,800
- Tangible fixed assets -€6,395
down €6,395 (-2.0%), from €318,935 to €312,540
of which Land and buildings: -€10,682
- Trade debts -€110,330
down €110,330 (-56.0%), from €197,045 to €86,714
- Profit (loss) carried forward +€21,033
up €21,033 (+22.1%), from €95,251 to €116,283
- Current portion of long-term debt +€10,587
up €10,587 (+37.0%), from €28,616 to €39,203
- Staff costs -€20,985
down €20,985 (-52.1%), from €40,292 to €19,306
- Depreciation +€10,594
up €10,594 (+17.3%), from €61,119 to €71,713
- Gross operating margin -€7,484
down €7,484 (-5.6%), from €133,844 to €126,361
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 | €551,549 | €469,011 | -€82,538 | -15.0% |
| Fixed assets | 21/28 | €318,935 | €312,540 | -€6,395 | -2.0% |
| Tangible fixed assets | 22/27 | €318,935 | €312,540 | -€6,395 | -2.0% |
| Land and buildings | 22 | €84,513 | €73,831 | -€10,682 | -12.6% |
| Plant, machinery and equipment | 23 | €225,023 | €231,707 | +€6,684 | +3.0% |
| Furniture and vehicles | 24 | €9,399 | €7,002 | -€2,397 | -25.5% |
| Current assets | 29/58 | €232,614 | €156,471 | -€76,144 | -32.7% |
| Stocks and contracts in progress | 3 | €97,925 | €106,800 | +€8,875 | +9.1% |
| Stocks | 30/36 | €97,925 | €106,800 | +€8,875 | +9.1% |
| Amounts receivable within one year | 40/41 | €130,080 | €36,677 | -€93,403 | -71.8% |
| Trade receivables | 40 | €129,703 | €28,364 | -€101,339 | -78.1% |
| Other amounts receivable | 41 | €377 | €8,313 | +€7,936 | +2,104% |
| Cash at bank and in hand | 54/58 | €2,104 | €6,119 | +€4,015 | +191% |
| Deferred charges and accrued income | 490/1 | €2,505 | €6,874 | +€4,369 | +174% |
| Total equity and liabilities | 10/49 | €551,549 | €469,011 | -€82,538 | -15.0% |
| Equity | 10/15 | €125,498 | €143,815 | +€18,317 | +14.6% |
| Contributions | 10/11 | €12,555 | €12,555 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €95,251 | €116,283 | +€21,033 | +22.1% |
| Investment grants | 15 | €15,832 | €13,117 | -€2,715 | -17.2% |
| Amounts payable | 17/49 | €426,051 | €325,196 | -€100,855 | -23.7% |
| Amounts payable after more than one year | 17 | €189,041 | €191,153 | +€2,112 | +1.1% |
| Financial debts | 170/4 | €160,448 | €165,796 | +€5,347 | +3.3% |
| Other amounts payable | 178/9 | €28,592 | €25,357 | -€3,236 | -11.3% |
| Amounts payable within one year | 42/48 | €236,998 | €134,031 | -€102,967 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €28,616 | €39,203 | +€10,587 | +37.0% |
| Trade debts | 44 | €197,045 | €86,714 | -€110,330 | -56.0% |
| Suppliers | 440/4 | €197,045 | €86,714 | -€110,330 | -56.0% |
| Taxes, remuneration and social security | 45 | €11,338 | €8,114 | -€3,224 | -28.4% |
| Taxes | 450/3 | €5,521 | €6,476 | +€955 | +17.3% |
| Remuneration and social security | 454/9 | €5,817 | €1,638 | -€4,179 | -71.8% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Non-recurring operating income | 76A | €4,820 | - | -€4,820 | |
| Remuneration, social security and pensions | 62 | €40,292 | €19,306 | -€20,985 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,119 | €71,713 | +€10,594 | +17.3% |
| Other operating charges | 640/8 | €997 | €889 | -€108 | -10.9% |
| Gross operating margin | 9900 | €133,844 | €126,361 | -€7,484 | -5.6% |
| Operating profit (loss) | 9901 | €31,436 | €34,453 | +€3,016 | +9.6% |
| Financial income | 75/76B | €1 | €1 | -€0 | -1.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -1.0% |
| Financial charges | 65/66B | €6,286 | €6,945 | +€659 | +10.5% |
| Recurring financial charges | 65 | €6,286 | €6,945 | +€659 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €25,151 | €27,509 | +€2,358 | +9.4% |
| Income taxes | 67/77 | €5,521 | €6,476 | +€955 | +17.3% |
| Profit (loss) for the period | 9904 | €19,630 | €21,033 | +€1,402 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,630 | €21,033 | +€1,402 | +7.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.