POMELO: 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.
POMELO
Largest movements
- Tangible fixed assets -€14,782
down €14,782 (-5.5%), from €269,558 to €254,775
of which Land and buildings: -€10,879
- Receivables within one year -€10,017
down €10,017 (-43.5%), from €23,036 to €13,020
of which Other amounts receivable: -€9,407
- Cash +€7,085
up €7,085 (+165.0%), from €4,293 to €11,378
mainly Other debts (+€40,401) and Depreciation (+€16,176)
- Current investments +€6,099
up €6,099 (+21.7%), from €28,136 to €34,235
- Reserves -€48,438
down €48,438 (-24.3%), from €199,255 to €150,817
of which Distributable reserves: -€48,438
- Other debts +€40,401
up €40,401 (+90.7%), from €44,561 to €84,962
- Tax, wage and social debts -€4,308
down €4,308 (-32.1%), from €13,432 to €9,124
- Gross operating margin +€12,868
up €12,868 (+134.4%), from €9,575 to €22,443
- Financial charges +€766
up €766 (+42.7%), from €1,792 to €2,558
- Other operating charges -€658
down €658 (-18.3%), from €3,594 to €2,936
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 | €325,252 | €314,651 | -€10,601 | -3.3% |
| Fixed assets | 21/28 | €269,558 | €254,775 | -€14,782 | -5.5% |
| Tangible fixed assets | 22/27 | €269,558 | €254,775 | -€14,782 | -5.5% |
| Land and buildings | 22 | €254,565 | €243,686 | -€10,879 | -4.3% |
| Plant, machinery and equipment | 23 | €1,575 | €1,692 | +€117 | +7.4% |
| Furniture and vehicles | 24 | €3,884 | €2,308 | -€1,576 | -40.6% |
| Other tangible fixed assets | 26 | €9,534 | €7,089 | -€2,445 | -25.6% |
| Current assets | 29/58 | €55,694 | €59,876 | +€4,182 | +7.5% |
| Amounts receivable within one year | 40/41 | €23,036 | €13,020 | -€10,017 | -43.5% |
| Trade receivables | 40 | €13,135 | €12,525 | -€610 | -4.6% |
| Other amounts receivable | 41 | €9,902 | €495 | -€9,407 | -95.0% |
| Current investments | 50/53 | €28,136 | €34,235 | +€6,099 | +21.7% |
| Cash at bank and in hand | 54/58 | €4,293 | €11,378 | +€7,085 | +165.0% |
| Deferred charges and accrued income | 490/1 | €229 | €1,243 | +€1,014 | +442.4% |
| Total equity and liabilities | 10/49 | €325,252 | €314,651 | -€10,601 | -3.3% |
| Equity | 10/15 | €200,246 | €152,549 | -€47,697 | -23.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €199,255 | €150,817 | -€48,438 | -24.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €199,255 | €150,817 | -€48,438 | -24.3% |
| Profit (loss) carried forward | 14 | -€11,409 | -€10,668 | +€741 | +6.5% |
| Provisions and deferred taxes | 16 | €63,788 | €63,788 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €63,788 | €63,788 | = | 0.0% |
| Pensions and similar obligations | 160 | €63,788 | €63,788 | = | 0.0% |
| Amounts payable | 17/49 | €61,218 | €98,314 | +€37,096 | +60.6% |
| Amounts payable within one year | 42/48 | €60,831 | €97,915 | +€37,084 | +61.0% |
| Financial debts | 43 | €1,194 | €269 | -€925 | -77.5% |
| Credit institutions | 430/8 | €1,194 | €269 | -€925 | -77.5% |
| Trade debts | 44 | €1,643 | €3,559 | +€1,916 | +116.6% |
| Suppliers | 440/4 | €1,643 | €3,559 | +€1,916 | +116.6% |
| Taxes, remuneration and social security | 45 | €13,432 | €9,124 | -€4,308 | -32.1% |
| Taxes | 450/3 | €13,432 | €9,124 | -€4,308 | -32.1% |
| Other amounts payable | 47/48 | €44,561 | €84,962 | +€40,401 | +90.7% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,031 | €16,176 | +€145 | +0.9% |
| Other operating charges | 640/8 | €3,594 | €2,936 | -€658 | -18.3% |
| Gross operating margin | 9900 | €9,575 | €22,443 | +€12,868 | +134.4% |
| Operating profit (loss) | 9901 | -€10,050 | €3,331 | +€13,381 | |
| Financial income | 75/76B | €201 | €159 | -€42 | -21.1% |
| Recurring financial income | 75 | €201 | €159 | -€42 | -21.1% |
| Financial charges | 65/66B | €1,792 | €2,558 | +€766 | +42.7% |
| Recurring financial charges | 65 | €1,792 | €2,558 | +€766 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,641 | €932 | +€12,573 | |
| Income taxes | 67/77 | €176 | €191 | +€16 | +9.0% |
| Profit (loss) for the period | 9904 | -€11,817 | €741 | +€12,557 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,817 | €741 | +€12,557 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.