POMCATER: 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.
POMCATER
Largest movements
- Tangible fixed assets +€2.3m
up €2.3m (+224%), from €1.0m to €3.3m
of which Land and buildings: +€1.6m
- Receivables within one year -€1.7m
down €1.7m (-76.3%), from €2.3m to €537,744
of which Trade receivables: -€1.7m
- Cash +€132,512
up €132,512 (+35.0%), from €378,981 to €511,493
mainly Receivables within one year (+€1.7m) and Debts after one year (+€1.2m)
- Debts after one year +€1.2m
up €1.2m (+1,138%), from €106,664 to €1.3m
- Trade debts -€880,893
down €880,893 (-63.8%), from €1.4m to €500,508
- Reserves +€151,674
up €151,674 (+34.7%), from €437,465 to €589,139
of which Distributable reserves: +€151,674
- Current portion of long-term debt +€114,524
up €114,524 (+245%), from €46,667 to €161,191
- Other debts +€47,933
up €47,933 (+2.6%), from €1.8m to €1.9m
- Gross operating margin +€186,478
up €186,478 (+60.9%), from €306,389 to €492,866
- Depreciation +€101,141
up €101,141 (+51.3%), from €197,047 to €298,188
- Financial income +€6,808
up €6,808 (+32.0%), from €21,257 to €28,065
- Staff costs +€5,819
up €5,819 (+12.6%), from €46,110 to €51,930
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 | €3,956,657 | €4,636,722 | +€680,065 | +17.2% |
| Fixed assets | 21/28 | €1,023,541 | €3,319,870 | +€2.3m | +224% |
| Tangible fixed assets | 22/27 | €1,023,541 | €3,319,870 | +€2.3m | +224% |
| Land and buildings | 22 | €363,491 | €1,944,191 | +€1.6m | +435% |
| Plant, machinery and equipment | 23 | €354,571 | €1,125,547 | +€770,977 | +217% |
| Furniture and vehicles | 24 | €305,479 | €250,132 | -€55,347 | -18.1% |
| Current assets | 29/58 | €2,933,116 | €1,316,852 | -€1.6m | -55.1% |
| Stocks and contracts in progress | 3 | €285,140 | €267,365 | -€17,775 | -6.2% |
| Stocks | 30/36 | €285,140 | €267,365 | -€17,775 | -6.2% |
| Amounts receivable within one year | 40/41 | €2,268,995 | €537,744 | -€1.7m | -76.3% |
| Trade receivables | 40 | €2,260,222 | €537,744 | -€1.7m | -76.2% |
| Other amounts receivable | 41 | €8,773 | €0 | -€8,773 | -100% |
| Cash at bank and in hand | 54/58 | €378,981 | €511,493 | +€132,512 | +35.0% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €3,956,657 | €4,636,722 | +€680,065 | +17.2% |
| Equity | 10/15 | €565,005 | €716,822 | +€151,817 | +26.9% |
| Contributions | 10/11 | €58,682 | €58,682 | = | 0.0% |
| Contributions outside capital | 11 | €58,682 | €58,682 | = | 0.0% |
| Other | 1109/19 | €58,682 | €58,682 | = | 0.0% |
| Reserves | 13 | €437,465 | €589,139 | +€151,674 | +34.7% |
| Non-distributable reserves | 130/1 | €5,260 | €5,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,260 | €5,260 | = | 0.0% |
| Distributable reserves | 133 | €432,205 | €583,879 | +€151,674 | +35.1% |
| Investment grants | 15 | €68,858 | €69,001 | +€143 | +0.2% |
| Provisions and deferred taxes | 16 | €1,454 | €4,015 | +€2,561 | +176% |
| Deferred taxes | 168 | €1,454 | €4,015 | +€2,561 | +176% |
| Amounts payable | 17/49 | €3,390,198 | €3,915,885 | +€525,686 | +15.5% |
| Amounts payable after more than one year | 17 | €106,664 | €1,320,473 | +€1.2m | +1,138% |
| Financial debts | 170/4 | €106,664 | €1,320,473 | +€1.2m | +1,138% |
| Amounts payable within one year | 42/48 | €3,282,797 | €2,594,572 | -€688,225 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €46,667 | €161,191 | +€114,524 | +245% |
| Trade debts | 44 | €1,381,401 | €500,508 | -€880,893 | -63.8% |
| Suppliers | 440/4 | €1,381,401 | €500,508 | -€880,893 | -63.8% |
| Taxes, remuneration and social security | 45 | €13,489 | €43,701 | +€30,212 | +224% |
| Taxes | 450/3 | €8,373 | €35,207 | +€26,834 | +320% |
| Remuneration and social security | 454/9 | €5,116 | €8,494 | +€3,378 | +66.0% |
| Other amounts payable | 47/48 | €1,841,239 | €1,889,172 | +€47,933 | +2.6% |
| Accrued charges and deferred income | 492/3 | €738 | €840 | +€102 | +13.8% |
| Non-recurring operating income | 76A | €0 | €106,731 | +€106,731 | |
| Remuneration, social security and pensions | 62 | €46,110 | €51,930 | +€5,819 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197,047 | €298,188 | +€101,141 | +51.3% |
| Other operating charges | 640/8 | €2,277 | €2,589 | +€312 | +13.7% |
| Non-recurring operating charges | 66A | €3,277 | €3,277 | = | 0.0% |
| Gross operating margin | 9900 | €306,389 | €492,866 | +€186,478 | +60.9% |
| Operating profit (loss) | 9901 | €57,677 | €136,882 | +€79,205 | +137% |
| Financial income | 75/76B | €21,257 | €28,065 | +€6,808 | +32.0% |
| Recurring financial income | 75 | €21,257 | €28,065 | +€6,808 | +32.0% |
| Financial charges | 65/66B | €2,460 | €4,991 | +€2,531 | +103% |
| Recurring financial charges | 65 | €2,460 | €4,991 | +€2,531 | +103% |
| Profit (loss) for the period before taxes | 9903 | €76,475 | €159,957 | +€83,482 | +109% |
| Transfer from deferred taxes | 780 | €1,009 | €1,321 | +€312 | +30.9% |
| Income taxes | 67/77 | €8,373 | €9,604 | +€1,230 | +14.7% |
| Profit (loss) for the period | 9904 | €69,111 | €151,674 | +€82,564 | +119% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €69,111 | €151,674 | +€82,564 | +119% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.