POMANZA: 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.
POMANZA
Largest movements
- Receivables within one year +€35,278
up €35,278 (+121%), from €29,196 to €64,474
of which Other amounts receivable: +€50,339
- Cash -€12,384
down €12,384 (-37.3%), from €33,222 to €20,838
mainly Receivables within one year (-€35,278) and Contributions, distributions and other (-€2,986)
- Tangible fixed assets -€10,143
down €10,143 (-28.9%), from €35,071 to €24,927
of which Furniture and vehicles: -€10,605
- Reserves +€12,183
up €12,183 (+14.0%), from €87,336 to €99,519
- Gross operating margin -€21,525
down €21,525 (-41.0%), from €52,473 to €30,948
- Taxes -€5,104
down €5,104 (-57.8%), from €8,824 to €3,720
- Staff costs +€640
new in 2025: €640
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 | €98,457 | €110,239 | +€11,782 | +12.0% |
| Fixed assets | 21/28 | €35,071 | €24,927 | -€10,143 | -28.9% |
| Tangible fixed assets | 22/27 | €35,071 | €24,927 | -€10,143 | -28.9% |
| Plant, machinery and equipment | 23 | €1,581 | €2,043 | +€462 | +29.2% |
| Furniture and vehicles | 24 | €33,490 | €22,884 | -€10,605 | -31.7% |
| Current assets | 29/58 | €63,387 | €85,312 | +€21,925 | +34.6% |
| Amounts receivable within one year | 40/41 | €29,196 | €64,474 | +€35,278 | +121% |
| Trade receivables | 40 | €26,997 | €11,936 | -€15,061 | -55.8% |
| Other amounts receivable | 41 | €2,199 | €52,538 | +€50,339 | +2,289% |
| Cash at bank and in hand | 54/58 | €33,222 | €20,838 | -€12,384 | -37.3% |
| Deferred charges and accrued income | 490/1 | €969 | - | -€969 | |
| Total equity and liabilities | 10/49 | €98,457 | €110,239 | +€11,782 | +12.0% |
| Equity | 10/15 | €89,836 | €102,019 | +€12,183 | +13.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €87,336 | €99,519 | +€12,183 | +14.0% |
| Distributable reserves | 133 | €87,336 | €99,519 | +€12,183 | +14.0% |
| Amounts payable | 17/49 | €8,621 | €8,220 | -€402 | -4.7% |
| Amounts payable within one year | 42/48 | €8,621 | €8,220 | -€402 | -4.7% |
| Trade debts | 44 | €1,663 | €1,146 | -€518 | -31.1% |
| Suppliers | 440/4 | €1,663 | €1,146 | -€518 | -31.1% |
| Taxes, remuneration and social security | 45 | €6,150 | €7,074 | +€925 | +15.0% |
| Taxes | 450/3 | €6,150 | €7,074 | +€925 | +15.0% |
| Other amounts payable | 47/48 | €808 | - | -€808 | |
| Remuneration, social security and pensions | 62 | - | €640 | +€640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,188 | €11,407 | +€219 | +2.0% |
| Other operating charges | 640/8 | €118 | €150 | +€32 | +27.1% |
| Gross operating margin | 9900 | €52,473 | €30,948 | -€21,525 | -41.0% |
| Operating profit (loss) | 9901 | €41,167 | €18,751 | -€22,416 | -54.5% |
| Financial income | 75/76B | €78 | €194 | +€116 | +150% |
| Recurring financial income | 75 | €78 | €194 | +€116 | +150% |
| Financial charges | 65/66B | €308 | €55 | -€252 | -82.0% |
| Recurring financial charges | 65 | €308 | €55 | -€252 | -82.0% |
| Profit (loss) for the period before taxes | 9903 | €40,937 | €18,890 | -€22,048 | -53.9% |
| Income taxes | 67/77 | €8,824 | €3,720 | -€5,104 | -57.8% |
| Profit (loss) for the period | 9904 | €32,113 | €15,169 | -€16,944 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,113 | €15,169 | -€16,944 | -52.8% |
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 21 October 2026 via checked.be.