PÔME: what changed
Two fiscal 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.
PÔME
Largest movements
- Intangible fixed assets -€12,000
down €12,000 (-52.4%), from €22,918 to €10,918
- Tangible fixed assets -€4,529
down €4,529 (-93.5%), from €4,845 to €316
- Receivables within one year +€2,386
up €2,386 (+7007.2%), from €34 to €2,420
of which Trade receivables: +€2,386
- Cash +€1,001
up €1,001 (+20.8%), from €4,815 to €5,815
mainly Depreciation (+€16,820) and Tax, wage and social debts (+€258)
- Profit (loss) carried forward -€10,664
down €10,664 (-64.8%), from -€16,450 to -€27,114
- Other debts -€3,175
down €3,175 (-7.2%), from €43,975 to €40,800
- Gross operating margin +€6,360
up €6,360 (+854.4%), from €744 to €7,104
- Depreciation -€417
down €417 (-2.4%), from €17,237 to €16,820
- Other operating charges +€389
up €389 (+129.8%), from €300 to €689
- Financial income -€87
down €87 (-83.5%), from €104 to €17
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.
Cash bridge derived
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 | €33,013 | €19,469 | -€13,544 | -41.0% |
| Formation expenses | 20 | €290 | €0 | -€290 | -100.0% |
| Fixed assets | 21/28 | €27,763 | €11,234 | -€16,529 | -59.5% |
| Intangible fixed assets | 21 | €22,918 | €10,918 | -€12,000 | -52.4% |
| Tangible fixed assets | 22/27 | €4,845 | €316 | -€4,529 | -93.5% |
| Furniture and vehicles | 24 | €4,845 | €316 | -€4,529 | -93.5% |
| Current assets | 29/58 | €4,959 | €8,235 | +€3,276 | +66.1% |
| Amounts receivable within one year | 40/41 | €34 | €2,420 | +€2,386 | +7007.2% |
| Trade receivables | 40 | €34 | €2,420 | +€2,386 | +7007.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,815 | €5,815 | +€1,001 | +20.8% |
| Deferred charges and accrued income | 490/1 | €111 | €0 | -€111 | -100.0% |
| Total equity and liabilities | 10/49 | €33,013 | €19,469 | -€13,544 | -41.0% |
| Equity | 10/15 | -€11,450 | -€22,114 | -€10,664 | -93.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,450 | -€27,114 | -€10,664 | -64.8% |
| Amounts payable | 17/49 | €44,464 | €41,583 | -€2,881 | -6.5% |
| Amounts payable within one year | 42/48 | €44,443 | €41,562 | -€2,881 | -6.5% |
| Trade debts | 44 | €0 | €35 | +€35 | |
| Suppliers | 440/4 | €0 | €35 | +€35 | |
| Taxes, remuneration and social security | 45 | €468 | €727 | +€258 | +55.1% |
| Taxes | 450/3 | €468 | €727 | +€258 | +55.1% |
| Other amounts payable | 47/48 | €43,975 | €40,800 | -€3,175 | -7.2% |
| Accrued charges and deferred income | 492/3 | €20 | €21 | +€0 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,237 | €16,820 | -€417 | -2.4% |
| Other operating charges | 640/8 | €300 | €689 | +€389 | +129.8% |
| Gross operating margin | 9900 | €744 | €7,104 | +€6,360 | +854.4% |
| Operating profit (loss) | 9901 | -€16,792 | -€10,404 | +€6,388 | +38.0% |
| Financial income | 75/76B | €104 | €17 | -€87 | -83.5% |
| Recurring financial income | 75 | €104 | €17 | -€87 | -83.5% |
| Financial charges | 65/66B | €114 | €136 | +€22 | +19.2% |
| Recurring financial charges | 65 | €114 | €136 | +€22 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,802 | -€10,523 | +€6,279 | +37.4% |
| Income taxes | 67/77 | €160 | €140 | -€20 | -12.2% |
| Profit (loss) for the period | 9904 | -€16,962 | -€10,664 | +€6,299 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,962 | -€10,664 | +€6,299 | +37.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.