POMALU: what changed
Two fiscal 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.
POMALU
Largest movements
- Financial fixed assets +€450,000
up €450,000 (+375000.0%), from €120 to €450,120
- Cash -€10,037
down €10,037 (-42.3%), from €23,741 to €13,704
mainly Investment in fixed assets (net) (-€450,000)
- Debts after one year +€234,177
new in 2025: €234,177
- Current portion of long-term debt +€110,000
up €110,000 (+2762.7%), from €3,982 to €113,982
- Other debts +€60,490
new in 2025: €60,490
- Profit (loss) carried forward +€20,383
up €20,383 (+299.5%), from €6,806 to €27,190
- Tax, wage and social debts +€6,501
up €6,501 (+138.6%), from €4,691 to €11,192
of which Taxes: +€8,442
- Gross operating margin +€22,200
up €22,200 (+72.2%), from €30,740 to €52,940
- Taxes +€5,500
up €5,500 (+366.7%), from €1,500 to €7,000
- Financial charges +€3,788
up €3,788 (+329.5%), from €1,150 to €4,938
- Staff costs +€1,221
up €1,221 (+7.6%), from €16,104 to €17,325
- Depreciation -€989
down €989 (-51.9%), from €1,907 to €917
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,098 | €468,407 | +€435,309 | +1315.2% |
| Fixed assets | 21/28 | €1,412 | €450,494 | +€449,083 | +31813.5% |
| Tangible fixed assets | 22/27 | €1,292 | €374 | -€917 | -71.0% |
| Furniture and vehicles | 24 | €1,292 | €374 | -€917 | -71.0% |
| Financial fixed assets | 28 | €120 | €450,120 | +€450,000 | +375000.0% |
| Current assets | 29/58 | €31,687 | €17,913 | -€13,774 | -43.5% |
| Stocks and contracts in progress | 3 | €1,893 | €760 | -€1,133 | -59.9% |
| Stocks | 30/36 | €1,893 | €760 | -€1,133 | -59.9% |
| Amounts receivable within one year | 40/41 | €6,052 | €3,449 | -€2,604 | -43.0% |
| Trade receivables | 40 | €3,453 | €3,449 | -€4 | -0.1% |
| Other amounts receivable | 41 | €2,599 | - | -€2,599 | |
| Cash at bank and in hand | 54/58 | €23,741 | €13,704 | -€10,037 | -42.3% |
| Total equity and liabilities | 10/49 | €33,098 | €468,407 | +€435,309 | +1315.2% |
| Equity | 10/15 | €23,116 | €43,499 | +€20,383 | +88.2% |
| Contributions | 10/11 | €15,150 | €15,150 | = | 0.0% |
| Outside capital | 11 | €15,150 | €15,150 | = | 0.0% |
| Other | 1109/19 | €15,150 | €15,150 | = | 0.0% |
| Reserves | 13 | €1,160 | €1,160 | = | 0.0% |
| Distributable reserves | 133 | €1,160 | €1,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,806 | €27,190 | +€20,383 | +299.5% |
| Amounts payable | 17/49 | €9,982 | €424,908 | +€414,926 | +4156.6% |
| Amounts payable after more than one year | 17 | - | €234,177 | +€234,177 | |
| Other amounts payable | 178/9 | - | €234,177 | +€234,177 | |
| Amounts payable within one year | 42/48 | €9,982 | €190,731 | +€180,749 | +1810.7% |
| Current portion of amounts payable after more than one year | 42 | €3,982 | €113,982 | +€110,000 | +2762.7% |
| Trade debts | 44 | €1,310 | €5,067 | +€3,757 | +286.9% |
| Suppliers | 440/4 | €1,310 | €5,067 | +€3,757 | +286.9% |
| Taxes, remuneration and social security | 45 | €4,691 | €11,192 | +€6,501 | +138.6% |
| Taxes | 450/3 | €2,750 | €11,192 | +€8,442 | +307.0% |
| Remuneration and social security | 454/9 | €1,941 | - | -€1,941 | |
| Other amounts payable | 47/48 | - | €60,490 | +€60,490 | |
| Remuneration, social security and pensions | 62 | €16,104 | €17,325 | +€1,221 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,907 | €917 | -€989 | -51.9% |
| Other operating charges | 640/8 | €2,000 | €2,376 | +€376 | +18.8% |
| Gross operating margin | 9900 | €30,740 | €52,940 | +€22,200 | +72.2% |
| Operating profit (loss) | 9901 | €10,730 | €32,322 | +€21,592 | +201.2% |
| Financial charges | 65/66B | €1,150 | €4,938 | +€3,788 | +329.5% |
| Recurring financial charges | 65 | €1,150 | €4,938 | +€3,788 | +329.5% |
| Profit (loss) for the period before taxes | 9903 | €9,580 | €27,383 | +€17,803 | +185.8% |
| Income taxes | 67/77 | €1,500 | €7,000 | +€5,500 | +366.7% |
| Profit (loss) for the period | 9904 | €8,080 | €20,383 | +€12,303 | +152.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,080 | €20,383 | +€12,303 | +152.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.