POMANEL CUVELIER ANDRE: what changed
What changed
POMANEL CUVELIER ANDRE
NACE 01.471, Crop and animal production, hunting and related service activities
filed annual accounts (NBB)
Net result for the year
€1,249
2024 · €24,632-€23,383
Equity
€122,467
2024 · €121,218+€1,249
Cash
€85,774
2024 · €90,011-€4,237
Balance sheet total
€189,111
2024 · €199,158-€10,047
Largest movements
Assets
- Tangible fixed assets -€9,715
down €9,715 (-9.5%), from €102,633 to €92,918
of which Plant, machinery and equipment: -€5,338
- Cash -€4,237
down €4,237 (-4.7%), from €90,011 to €85,774
mainly Investment in fixed assets (net) (-€23,671) and Debts after one year (-€6,000)
- Receivables within one year +€3,821
up €3,821 (+67.6%), from €5,649 to €9,470
of which Other amounts receivable: +€4,790
Equity and liabilities
- Debts after one year -€6,000
down €6,000 (-10.2%), from €59,045 to €53,045
of which Financial debts: -€6,000
- Trade debts -€5,122
down €5,122 (-56.3%), from €9,102 to €3,980
Income statement
- Gross operating margin -€24,898
down €24,898 (-37.1%), from €67,197 to €42,300
- Taxes -€1,000
down €1,000 (-100%), from €1,000 to €0
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
€24,632
Gross operating margin
-€24,898
Depreciation
+€177
Other operating charges
-€150
Financial income
+€171
Financial charges
+€317
Taxes
+€1,000
Result 2025
€1,249
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
+€25,434
Investment
-€23,671
Financing
-€6,000
Cash 2024
€90,011
From operations (derived)
+€25,434
Net result for the year
+€1,249
Depreciation
+€33,386
Receivables within one year
-€3,821
Deferred charges and accrued income
-€84
Trade debts
-€5,122
Smaller working-capital items
-€174
Investment (derived)
-€23,671
Investment in fixed assets (net)
-€23,671
Financing
-€6,000
Debts after one year
-€6,000
Cash 2025
€85,774
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,158 | €189,111 | -€10,047 | -5.0% |
| Fixed assets | 21/28 | €102,633 | €92,918 | -€9,715 | -9.5% |
| Tangible fixed assets | 22/27 | €102,633 | €92,918 | -€9,715 | -9.5% |
| Land and buildings | 22 | €92,659 | €88,282 | -€4,377 | -4.7% |
| Plant, machinery and equipment | 23 | €9,974 | €4,636 | -€5,338 | -53.5% |
| Current assets | 29/58 | €96,525 | €96,193 | -€332 | -0.3% |
| Amounts receivable within one year | 40/41 | €5,649 | €9,470 | +€3,821 | +67.6% |
| Trade receivables | 40 | €970 | - | -€970 | |
| Other amounts receivable | 41 | €4,679 | €9,470 | +€4,790 | +102% |
| Cash at bank and in hand | 54/58 | €90,011 | €85,774 | -€4,237 | -4.7% |
| Deferred charges and accrued income | 490/1 | €865 | €949 | +€84 | +9.7% |
| Total equity and liabilities | 10/49 | €199,158 | €189,111 | -€10,047 | -5.0% |
| Equity | 10/15 | €121,218 | €122,467 | +€1,249 | +1.0% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €22,395 | €22,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,124 | -€23,875 | +€1,249 | +5.0% |
| Amounts payable | 17/49 | €77,941 | €66,644 | -€11,296 | -14.5% |
| Amounts payable after more than one year | 17 | €59,045 | €53,045 | -€6,000 | -10.2% |
| Financial debts | 170/4 | €30,000 | €24,000 | -€6,000 | -20.0% |
| Other amounts payable | 178/9 | €29,045 | €29,045 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,791 | €11,537 | -€5,254 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €9,102 | €3,980 | -€5,122 | -56.3% |
| Suppliers | 440/4 | €9,102 | €3,980 | -€5,122 | -56.3% |
| Taxes, remuneration and social security | 45 | €1,638 | €1,556 | -€82 | -5.0% |
| Taxes | 450/3 | €1,638 | €1,556 | -€82 | -5.0% |
| Other amounts payable | 47/48 | €50 | - | -€50 | |
| Accrued charges and deferred income | 492/3 | €2,105 | €2,063 | -€42 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,562 | €33,386 | -€177 | -0.5% |
| Other operating charges | 640/8 | €5,391 | €5,541 | +€150 | +2.8% |
| Gross operating margin | 9900 | €67,197 | €42,300 | -€24,898 | -37.1% |
| Operating profit (loss) | 9901 | €28,244 | €3,372 | -€24,871 | -88.1% |
| Financial income | 75/76B | €201 | €373 | +€171 | +85.1% |
| Recurring financial income | 75 | €201 | €373 | +€171 | +85.1% |
| Financial charges | 65/66B | €2,813 | €2,496 | -€317 | -11.3% |
| Recurring financial charges | 65 | €2,813 | €2,496 | -€317 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €25,632 | €1,249 | -€24,383 | -95.1% |
| Income taxes | 67/77 | €1,000 | €0 | -€1,000 | -100% |
| Profit (loss) for the period | 9904 | €24,632 | €1,249 | -€23,383 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,632 | €1,249 | -€23,383 | -94.9% |
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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.