POMECON: 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.
What changed
POMECON
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,661
2024 · €11,904-€3,243
Equity
€5.3m
2024 · €4.3m+€943,661
Cash
€124,949
2024 · €30,707+€94,243
Balance sheet total
€9.3m
2024 · €8.3m+€998,916
Largest movements
Assets
- Tangible fixed assets +€989,685
up €989,685 (+14.0%), from €7.1m to €8.1m
of which Land and buildings: +€921,046
- Receivables after one year -€140,163
down €140,163 (-13.1%), from €1.1m to €929,038
- Cash +€94,243
up €94,243 (+306.9%), from €30,707 to €124,949
mainly Contributions, distributions and other (+€935,000) and Debts after one year (+€219,689)
Equity and liabilities
- Revaluation surpluses +€935,000
up €935,000 (+83.1%), from €1.1m to €2.1m
- Short-term financial debts -€316,154
down €316,154 (-21.8%), from €1.5m to €1.1m
- Debts after one year +€219,689
up €219,689 (+9.4%), from €2.3m to €2.5m
of which Other amounts payable: +€266,925
- Other debts +€103,625
up €103,625 (+236.1%), from €43,889 to €147,515
Income statement
- Gross operating margin +€45,432
up €45,432 (+10.4%), from €435,399 to €480,831
- Staff costs +€41,352
up €41,352 (+38.1%), from €108,417 to €149,769
- Depreciation +€6,911
up €6,911 (+4.8%), from €143,970 to €150,881
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.
Result 2024
€11,904
Gross operating margin
+€45,432
Staff costs
-€41,352
Depreciation
-€6,911
Other operating charges
-€1,616
Financial income
-€35
Financial charges
+€2,614
Taxes
-€1,374
Result 2025
€8,661
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.
From operations
+€382,408
Investment
-€1.1m
Financing
+€852,400
Cash 2024
€30,707
From operations (derived)
+€382,408
Net result for the year
+€8,661
Depreciation
+€150,881
Receivables after one year
+€140,163
Receivables within one year
-€45,300
Deferred charges and accrued income
-€9,851
Smaller working-capital items
-€4,405
Tax, wage and social debts
+€38,634
Other debts
+€103,625
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€852,400
Debts after one year
+€219,689
Current portion of long-term debt
+€13,865
Short-term financial debts
-€316,154
Contributions, distributions and other
+€935,000
Cash 2025
€124,949
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,336,965 | €9,335,881 | +€998,916 | +12.0% |
| Fixed assets | 21/28 | €7,067,640 | €8,057,325 | +€989,685 | +14.0% |
| Tangible fixed assets | 22/27 | €7,067,640 | €8,057,325 | +€989,685 | +14.0% |
| Land and buildings | 22 | €7,059,190 | €7,980,236 | +€921,046 | +13.0% |
| Plant, machinery and equipment | 23 | €595 | €453 | -€142 | -23.9% |
| Furniture and vehicles | 24 | €7,855 | €76,636 | +€68,782 | +875.7% |
| Current assets | 29/58 | €1,269,325 | €1,278,556 | +€9,231 | +0.7% |
| Amounts receivable after more than one year | 29 | €1,069,200 | €929,038 | -€140,163 | -13.1% |
| Other amounts receivable | 291 | €1,069,200 | €929,038 | -€140,163 | -13.1% |
| Amounts receivable within one year | 40/41 | €165,052 | €210,352 | +€45,300 | +27.4% |
| Trade receivables | 40 | €156,912 | €191,952 | +€35,040 | +22.3% |
| Other amounts receivable | 41 | €8,140 | €18,400 | +€10,260 | +126.0% |
| Cash at bank and in hand | 54/58 | €30,707 | €124,949 | +€94,243 | +306.9% |
| Deferred charges and accrued income | 490/1 | €4,366 | €14,217 | +€9,851 | +225.6% |
| Total equity and liabilities | 10/49 | €8,336,965 | €9,335,881 | +€998,916 | +12.0% |
| Equity | 10/15 | €4,311,307 | €5,254,969 | +€943,661 | +21.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,125,000 | €2,060,000 | +€935,000 | +83.1% |
| Reserves | 13 | €3,124,307 | €3,132,969 | +€8,661 | +0.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €3,118,107 | €3,126,769 | +€8,661 | +0.3% |
| Provisions and deferred taxes | 16 | €36,793 | €36,793 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €36,793 | €36,793 | = | 0.0% |
| Pensions and similar obligations | 160 | €36,793 | €36,793 | = | 0.0% |
| Amounts payable | 17/49 | €3,988,865 | €4,044,119 | +€55,255 | +1.4% |
| Amounts payable after more than one year | 17 | €2,329,069 | €2,548,757 | +€219,689 | +9.4% |
| Financial debts | 170/4 | €114,977 | €67,741 | -€47,236 | -41.1% |
| Other amounts payable | 178/9 | €2,214,092 | €2,481,017 | +€266,925 | +12.1% |
| Amounts payable within one year | 42/48 | €1,625,312 | €1,462,924 | -€162,388 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €50,070 | €63,935 | +€13,865 | +27.7% |
| Financial debts | 43 | €1,450,212 | €1,134,058 | -€316,154 | -21.8% |
| Credit institutions | 430/8 | €1,450,212 | €1,134,058 | -€316,154 | -21.8% |
| Trade debts | 44 | €50,840 | €48,481 | -€2,359 | -4.6% |
| Suppliers | 440/4 | €50,840 | €48,481 | -€2,359 | -4.6% |
| Taxes, remuneration and social security | 45 | €30,301 | €68,935 | +€38,634 | +127.5% |
| Taxes | 450/3 | €3,281 | €36,652 | +€33,371 | +1017.2% |
| Remuneration and social security | 454/9 | €27,020 | €32,282 | +€5,262 | +19.5% |
| Other amounts payable | 47/48 | €43,889 | €147,515 | +€103,625 | +236.1% |
| Accrued charges and deferred income | 492/3 | €34,484 | €32,438 | -€2,045 | -5.9% |
| Remuneration, social security and pensions | 62 | €108,417 | €149,769 | +€41,352 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143,970 | €150,881 | +€6,911 | +4.8% |
| Other operating charges | 640/8 | €35,482 | €37,098 | +€1,616 | +4.6% |
| Gross operating margin | 9900 | €435,399 | €480,831 | +€45,432 | +10.4% |
| Operating profit (loss) | 9901 | €147,530 | €143,083 | -€4,447 | -3.0% |
| Financial income | 75/76B | €9,928 | €9,893 | -€35 | -0.4% |
| Recurring financial income | 75 | €9,928 | €9,893 | -€35 | -0.4% |
| Financial charges | 65/66B | €137,214 | €134,600 | -€2,614 | -1.9% |
| Recurring financial charges | 65 | €137,214 | €134,600 | -€2,614 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €20,244 | €18,376 | -€1,869 | -9.2% |
| Income taxes | 67/77 | €8,340 | €9,714 | +€1,374 | +16.5% |
| Profit (loss) for the period | 9904 | €11,904 | €8,661 | -€3,243 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,904 | €8,661 | -€3,243 | -27.2% |
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 10 October 2026 via checked.be.