POMAGRO: 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.
What changed
POMAGRO
NACE 20.150, Manufacture of chemicals and chemical products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.4m
2024 · €2.4m+€1.0m
Equity
€24.7m
2024 · €21.3m+€3.4m
Cash
€106,286
2024 · -+€106,286
Balance sheet total
€28.0m
2024 · €24.4m+€3.7m
Largest movements
Assets
- Receivables within one year +€4.2m
up €4.2m (+26.9%), from €15.6m to €19.8m
of which Other amounts receivable: +€4.3m
- Stocks and contracts -€520,696
down €520,696 (-9.9%), from €5.3m to €4.7m
Equity and liabilities
- Reserves +€3.4m
up €3.4m (+16.2%), from €21.1m to €24.5m
of which Distributable reserves: +€2.8m
- Tax, wage and social debts +€467,721
up €467,721 (+121.3%), from €385,493 to €853,214
Income statement
- Turnover +€2.9m
up €2.9m (+13.8%), from €20.8m to €23.7m
- Goods and materials +€677,168
up €677,168 (+5.1%), from €13.2m to €13.9m
of which Purchases: +€473,214
- Services and other goods +€548,512
up €548,512 (+12.0%), from €4.6m to €5.1m
- Taxes +€515,681
up €515,681 (+72.7%), from €709,669 to €1.2m
of which Taxes: +€429,857
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.
Result 2024
€2.4m
Turnover
+€2.9m
Other operating income
-€3,073
Goods and materials
-€677,168
Services and other goods
-€548,512
Depreciation
+€1,171
Write-downs
-€9,437
Other operating charges
+€23
Other operating items
-€10,999
Financial income
-€86,051
Financial charges
+€83
Taxes
-€515,681
Result 2025
€3.4m
Cash bridge derived
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.
From operations
+€444,836
Investment
-€338,550
Financing
€0
Cash 2024
€0
From operations (derived)
+€444,836
Net result for the year
+€3.4m
Depreciation
+€410,950
Stocks and contracts
+€520,696
Receivables within one year
-€4.2m
Deferred charges and accrued income
+€30,264
Trade debts
-€138,124
Tax, wage and social debts
+€467,721
Advances received
-€56,141
Investment (derived)
-€338,550
Investment in fixed assets (net)
-€338,550
Cash 2025
€106,286
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,355,378 | €28,044,636 | +€3.7m | +15.1% |
| Fixed assets | 21/28 | €3,441,375 | €3,368,975 | -€72,400 | -2.1% |
| Intangible fixed assets | 21 | - | €10,272 | +€10,272 | |
| Tangible fixed assets | 22/27 | €3,321,375 | €3,238,704 | -€82,671 | -2.5% |
| Land and buildings | 22 | €2,530,345 | €2,527,502 | -€2,843 | -0.1% |
| Plant, machinery and equipment | 23 | €554,527 | €519,714 | -€34,814 | -6.3% |
| Furniture and vehicles | 24 | €236,503 | €173,785 | -€62,718 | -26.5% |
| Assets under construction and advance payments | 27 | - | €17,703 | +€17,703 | |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €20,914,003 | €24,675,661 | +€3.8m | +18.0% |
| Stocks and contracts in progress | 3 | €5,269,457 | €4,748,761 | -€520,696 | -9.9% |
| Stocks | 30/36 | €5,269,457 | €4,748,761 | -€520,696 | -9.9% |
| Goods purchased for resale | 34 | €5,269,457 | €4,748,761 | -€520,696 | -9.9% |
| Amounts receivable within one year | 40/41 | €15,614,282 | €19,820,614 | +€4.2m | +26.9% |
| Trade receivables | 40 | €1,561,111 | €1,476,332 | -€84,779 | -5.4% |
| Other amounts receivable | 41 | €14,053,171 | €18,344,282 | +€4.3m | +30.5% |
| Cash at bank and in hand | 54/58 | - | €106,286 | +€106,286 | |
| Deferred charges and accrued income | 490/1 | €30,264 | €0 | -€30,264 | -100.0% |
| Total equity and liabilities | 10/49 | €24,355,378 | €28,044,636 | +€3.7m | +15.1% |
| Equity | 10/15 | €21,305,648 | €24,721,450 | +€3.4m | +16.0% |
| Contributions | 10/11 | €187,578 | €187,578 | = | 0.0% |
| Reserves | 13 | €21,118,070 | €24,533,872 | +€3.4m | +16.2% |
| Tax-exempt reserves | 132 | €631,500 | €1,263,000 | +€631,500 | +100.0% |
| Distributable reserves | 133 | €20,486,570 | €23,270,872 | +€2.8m | +13.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,049,730 | €3,323,186 | +€273,457 | +9.0% |
| Amounts payable within one year | 42/48 | €3,049,730 | €3,323,186 | +€273,457 | +9.0% |
| Trade debts | 44 | €2,594,485 | €2,456,361 | -€138,124 | -5.3% |
| Suppliers | 440/4 | €2,594,485 | €2,456,361 | -€138,124 | -5.3% |
| Advances received on contracts in progress | 46 | €69,752 | €13,611 | -€56,141 | -80.5% |
| Taxes, remuneration and social security | 45 | €385,493 | €853,214 | +€467,721 | +121.3% |
| Taxes | 450/3 | €385,493 | €853,214 | +€467,721 | +121.3% |
| Operating income | 70/76A | €20,819,806 | €23,667,442 | +€2.8m | +13.7% |
| Turnover | 70 | €20,804,834 | €23,666,542 | +€2.9m | +13.8% |
| Other operating income | 74 | €3,073 | - | -€3,073 | |
| Non-recurring operating income | 76A | €11,899 | €900 | -€10,999 | -92.4% |
| Operating charges | 60/66A | €18,289,814 | €19,523,737 | +€1.2m | +6.7% |
| Goods for resale, raw materials and consumables | 60 | €13,203,782 | €13,880,950 | +€677,168 | +5.1% |
| Purchases | 600/8 | €12,887,039 | €13,360,254 | +€473,214 | +3.7% |
| Change in stocks: decrease (increase) | 609 | €316,743 | €520,696 | +€203,953 | +64.4% |
| Services and other goods | 61 | €4,587,563 | €5,136,075 | +€548,512 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412,121 | €410,950 | -€1,171 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,839 | €3,598 | +€9,437 | |
| Other operating charges | 640/8 | €92,187 | €92,165 | -€23 | 0.0% |
| Operating profit (loss) | 9901 | €2,529,992 | €4,143,705 | +€1.6m | +63.8% |
| Financial income | 75/76B | €584,370 | €498,318 | -€86,051 | -14.7% |
| Recurring financial income | 75 | €584,370 | €498,318 | -€86,051 | -14.7% |
| Income from current assets | 751 | €584,248 | €482,449 | -€101,800 | -17.4% |
| Other financial income | 752/9 | €121 | €15,870 | +€15,748 | +12970.0% |
| Financial charges | 65/66B | €956 | €873 | -€83 | -8.7% |
| Recurring financial charges | 65 | €956 | €873 | -€83 | -8.7% |
| Debt charges | 650 | €287 | €180 | -€107 | -37.3% |
| Other financial charges | 652/9 | €668 | €693 | +€24 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €3,113,406 | €4,641,151 | +€1.5m | +49.1% |
| Income taxes | 67/77 | €709,669 | €1,225,349 | +€515,681 | +72.7% |
| Taxes | 670/3 | €795,493 | €1,225,349 | +€429,857 | +54.0% |
| Tax adjustments and reversals of tax provisions | 77 | €85,824 | - | -€85,824 | |
| Profit (loss) for the period | 9904 | €2,403,738 | €3,415,802 | +€1.0m | +42.1% |
| Transfer from tax-exempt reserves | 789 | €631,500 | - | -€631,500 | |
| Transfer to tax-exempt reserves | 689 | €631,500 | €631,500 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,403,738 | €2,784,302 | +€380,564 | +15.8% |
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 11 October 2026 via checked.be.