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POMÉ: 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.

What changed

POMÉ

BE 0803.121.792
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€13,932
2024 · -€3,656-€10,276
Equity
-€13,668
2024 · €264-€13,932
Cash
€421
2024 · €403+€18
Balance sheet total
€81,085
2024 · €1,594+€79,491

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€56,968

    up €56,968 (+7912.7%), from €720 to €57,688

    of which Other tangible fixed assets: +€45,551

  • Receivables within one year +€12,149

    up €12,149 (+2577.9%), from €471 to €12,620

    of which Other amounts receivable: +€11,308

  • Stocks and contracts +€10,356

    new in 2025: €10,356

Equity and liabilities
  • Other debts +€54,160

    up €54,160 (+10832.0%), from €500 to €54,660

  • Trade debts +€39,195

    up €39,195 (+7362.0%), from €532 to €39,728

  • Profit (loss) carried forward -€13,932

    down €13,932 (-509.2%), from -€2,736 to -€16,668

Income statement
  • Gross operating margin -€5,056

    down €5,056 (-191.5%), from -€2,640 to -€7,696

  • Depreciation +€4,016

    up €4,016 (+437.6%), from €918 to €4,933

  • Other operating charges +€1,590

    new in 2025: €1,590

  • Financial income +€349

    new in 2025: €349

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€3,656
Gross operating margin -€5,056
Depreciation -€4,016
Other operating charges -€1,590
Financial income +€349
Financial charges +€36
Result 2025 -€13,932

Cash bridge derived

cash 2024 to 2025

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.

From operations +€61,919
Investment -€61,901
Financing €0
Cash 2024 €403
Net result for the year -€13,932
Depreciation +€4,933
Stocks and contracts -€10,356
Receivables within one year -€12,149
Trade debts +€39,195
Advances received +€68
Other debts +€54,160
Investment in fixed assets (net) -€61,901
Cash 2025 €421
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,594 €81,085 +€79,491 +4986.7%
Fixed assets 21/28 €720 €57,688 +€56,968 +7912.7%
Tangible fixed assets 22/27 €720 €57,688 +€56,968 +7912.7%
Plant, machinery and equipment 23 €720 €12,137 +€11,417 +1585.8%
Other tangible fixed assets 26 - €45,551 +€45,551
Current assets 29/58 €874 €23,398 +€22,524 +2576.7%
Stocks and contracts in progress 3 - €10,356 +€10,356
Stocks 30/36 - €10,356 +€10,356
Amounts receivable within one year 40/41 €471 €12,620 +€12,149 +2577.9%
Trade receivables 40 - €841 +€841
Other amounts receivable 41 €471 €11,779 +€11,308 +2399.4%
Cash at bank and in hand 54/58 €403 €421 +€18 +4.6%
Total equity and liabilities 10/49 €1,594 €81,085 +€79,491 +4986.7%
Equity 10/15 €264 -€13,668 -€13,932
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 -€2,736 -€16,668 -€13,932 -509.2%
Amounts payable 17/49 €1,330 €94,753 +€93,423 +7025.0%
Amounts payable within one year 42/48 €1,330 €94,753 +€93,423 +7025.0%
Trade debts 44 €532 €39,728 +€39,195 +7362.0%
Suppliers 440/4 €532 €39,728 +€39,195 +7362.0%
Advances received on contracts in progress 46 - €68 +€68
Taxes, remuneration and social security 45 €297 €297 = 0.0%
Taxes 450/3 €297 €297 = 0.0%
Other amounts payable 47/48 €500 €54,660 +€54,160 +10832.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €918 €4,933 +€4,016 +437.6%
Other operating charges 640/8 - €1,590 +€1,590
Gross operating margin 9900 -€2,640 -€7,696 -€5,056 -191.5%
Operating profit (loss) 9901 -€3,558 -€14,219 -€10,661 -299.7%
Financial income 75/76B - €349 +€349
Recurring financial income 75 - €349 +€349
Financial charges 65/66B €98 €62 -€36 -36.7%
Recurring financial charges 65 €98 €62 -€36 -36.7%
Profit (loss) for the period before taxes 9903 -€3,656 -€13,932 -€10,276 -281.1%
Profit (loss) for the period 9904 -€3,656 -€13,932 -€10,276 -281.1%
Profit (loss) for the period to be appropriated 9905 -€3,656 -€13,932 -€10,276 -281.1%

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 29 September 2026 via checked.be.