Pomarma: 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.
Pomarma
Largest movements
- Receivables within one year -€1.5m
down €1.5m (-89.6%), from €1.6m to €168,324
- Cash -€739,985
down €739,985 (-99.8%), from €741,601 to €1,615
mainly Other debts (-€1.8m) and Investment in fixed assets (net) (-€373,333)
- Financial fixed assets +€373,333
new in 2025: €373,333
- Other debts -€1.8m
no longer reported in 2025 (was €1.8m)
- Reserves +€143,273
new in 2025: €143,273
- Contributions -€100,000
down €100,000 (-20.0%), from €500,000 to €400,000
- Taxes -€1.1m
down €1.1m, from €942,979 to -€150,681
- Financial income -€113,906
no longer reported in 2025 (was €113,906)
- Gross operating margin +€5,269
up €5,269 (+44.4%), from -€11,877 to -€6,608
- Other operating charges +€208
up €208 (+103%), from €203 to €411
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 | €2,363,354 | €543,273 | -€1.8m | -77.0% |
| Fixed assets | 21/28 | - | €373,333 | +€373,333 | |
| Financial fixed assets | 28 | - | €373,333 | +€373,333 | |
| Current assets | 29/58 | €2,363,354 | €169,940 | -€2.2m | -92.8% |
| Amounts receivable within one year | 40/41 | €1,621,753 | €168,324 | -€1.5m | -89.6% |
| Other amounts receivable | 41 | €1,621,753 | €168,324 | -€1.5m | -89.6% |
| Cash at bank and in hand | 54/58 | €741,601 | €1,615 | -€739,985 | -99.8% |
| Total equity and liabilities | 10/49 | €2,363,354 | €543,273 | -€1.8m | -77.0% |
| Equity | 10/15 | €500,000 | €543,273 | +€43,273 | +8.7% |
| Contributions | 10/11 | €500,000 | €400,000 | -€100,000 | -20.0% |
| Reserves | 13 | - | €143,273 | +€143,273 | |
| Distributable reserves | 133 | - | €143,273 | +€143,273 | |
| Amounts payable | 17/49 | €1,863,354 | - | -€1.9m | |
| Amounts payable within one year | 42/48 | €1,863,354 | - | -€1.9m | |
| Trade debts | 44 | €638 | - | -€638 | |
| Suppliers | 440/4 | €638 | - | -€638 | |
| Taxes, remuneration and social security | 45 | €15,317 | - | -€15,317 | |
| Taxes | 450/3 | €15,317 | - | -€15,317 | |
| Other amounts payable | 47/48 | €1,847,399 | - | -€1.8m | |
| Other operating charges | 640/8 | €203 | €411 | +€208 | +103% |
| Gross operating margin | 9900 | -€11,877 | -€6,608 | +€5,269 | +44.4% |
| Operating profit (loss) | 9901 | -€12,080 | -€7,020 | +€5,060 | +41.9% |
| Financial income | 75/76B | €113,906 | - | -€113,906 | |
| Recurring financial income | 75 | €113,906 | - | -€113,906 | |
| Financial charges | 65/66B | €354 | €388 | +€34 | +9.7% |
| Recurring financial charges | 65 | €354 | €388 | +€34 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €101,472 | -€7,408 | -€108,880 | |
| Transfer from deferred taxes | 780 | €753,741 | - | -€753,741 | |
| Income taxes | 67/77 | €942,979 | -€150,681 | -€1.1m | |
| Profit (loss) for the period | 9904 | -€87,765 | €143,273 | +€231,038 | |
| Transfer from tax-exempt reserves | 789 | €2,261,224 | - | -€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,173,458 | €143,273 | -€2.0m | -93.4% |
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 13 October 2026 via checked.be.