POMARBO: what changed
POMARBO
Largest movements
- Cash +€21,293
up €21,293 (+111%), from €19,210 to €40,504
mainly Net result for the year (+€28,900) and Depreciation (+€7,888)
- Intangible fixed assets -€5,000
down €5,000 (-27.5%), from €18,153 to €13,153
- Tangible fixed assets +€3,775
up €3,775 (+39.1%), from €9,667 to €13,442
of which Other tangible fixed assets: +€4,704
- Stocks and contracts +€3,504
new in 2025: €3,504
- Receivables within one year +€3,175
up €3,175 (+20.0%), from €15,845 to €19,020
of which Trade receivables: +€1,615
- Reserves +€28,900
up €28,900 (+80.8%), from €35,777 to €64,677
- Other debts -€6,819
down €6,819 (-26.2%), from €26,059 to €19,240
- Tax, wage and social debts +€3,019
up €3,019 (+652%), from €463 to €3,482
of which Remuneration and social security: +€3,092
- Staff costs +€1,734
new in 2025: €1,734
- Gross operating margin -€1,648
down €1,648 (-3.2%), from €51,317 to €49,670
- Depreciation +€1,181
up €1,181 (+17.6%), from €6,707 to €7,888
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,907 | €91,483 | +€25,576 | +38.8% |
| Fixed assets | 21/28 | €27,820 | €26,595 | -€1,225 | -4.4% |
| Intangible fixed assets | 21 | €18,153 | €13,153 | -€5,000 | -27.5% |
| Tangible fixed assets | 22/27 | €9,667 | €13,442 | +€3,775 | +39.1% |
| Plant, machinery and equipment | 23 | - | €1,237 | +€1,237 | |
| Furniture and vehicles | 24 | €8,260 | €6,094 | -€2,166 | -26.2% |
| Other tangible fixed assets | 26 | €1,408 | €6,111 | +€4,704 | +334% |
| Current assets | 29/58 | €38,087 | €64,888 | +€26,801 | +70.4% |
| Stocks and contracts in progress | 3 | - | €3,504 | +€3,504 | |
| Stocks | 30/36 | - | €3,504 | +€3,504 | |
| Amounts receivable within one year | 40/41 | €15,845 | €19,020 | +€3,175 | +20.0% |
| Trade receivables | 40 | - | €1,615 | +€1,615 | |
| Other amounts receivable | 41 | €15,845 | €17,405 | +€1,560 | +9.8% |
| Cash at bank and in hand | 54/58 | €19,210 | €40,504 | +€21,293 | +111% |
| Deferred charges and accrued income | 490/1 | €3,031 | €1,860 | -€1,171 | -38.6% |
| Total equity and liabilities | 10/49 | €65,907 | €91,483 | +€25,576 | +38.8% |
| Equity | 10/15 | €38,777 | €67,677 | +€28,900 | +74.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,777 | €64,677 | +€28,900 | +80.8% |
| Distributable reserves | 133 | €35,777 | €64,677 | +€28,900 | +80.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €27,130 | €23,806 | -€3,324 | -12.3% |
| Amounts payable within one year | 42/48 | €27,130 | €23,806 | -€3,324 | -12.3% |
| Trade debts | 44 | €608 | €1,084 | +€477 | +78.4% |
| Suppliers | 440/4 | €608 | €1,084 | +€477 | +78.4% |
| Taxes, remuneration and social security | 45 | €463 | €3,482 | +€3,019 | +652% |
| Taxes | 450/3 | €463 | €389 | -€74 | -15.9% |
| Remuneration and social security | 454/9 | - | €3,092 | +€3,092 | |
| Other amounts payable | 47/48 | €26,059 | €19,240 | -€6,819 | -26.2% |
| Non-recurring operating income | 76A | €353 | - | -€353 | |
| Remuneration, social security and pensions | 62 | - | €1,734 | +€1,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,707 | €7,888 | +€1,181 | +17.6% |
| Other operating charges | 640/8 | €533 | €400 | -€134 | -25.0% |
| Gross operating margin | 9900 | €51,317 | €49,670 | -€1,648 | -3.2% |
| Operating profit (loss) | 9901 | €44,077 | €39,648 | -€4,429 | -10.0% |
| Financial income | 75/76B | €127 | €120 | -€6 | -5.1% |
| Recurring financial income | 75 | €127 | €120 | -€6 | -5.1% |
| Financial charges | 65/66B | €1,129 | €1,451 | +€321 | +28.4% |
| Recurring financial charges | 65 | €1,129 | €1,451 | +€321 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €43,074 | €38,317 | -€4,757 | -11.0% |
| Income taxes | 67/77 | €9,838 | €9,417 | -€420 | -4.3% |
| Profit (loss) for the period | 9904 | €33,237 | €28,900 | -€4,337 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,237 | €28,900 | -€4,337 | -13.0% |
Next steps
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 3 November 2026 via checked.be.