POMIN: 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.
POMIN
Largest movements
- Receivables within one year -€17.0m
down €17.0m (-26.4%), from €64.5m to €47.4m
of which Other amounts receivable: -€17.3m
- Cash +€11.9m
up €11.9m (+1754.7%), from €677,434 to €12.6m
mainly Receivables within one year (+€17.0m) and Net result for the year (+€6.5m)
- Current investments +€2.6m
up €2.6m (+201.4%), from €1.3m to €4.0m
- Financial fixed assets +€1.7m
up €1.7m (+20.6%), from €8.3m to €10.0m
- Other debts -€2.5m
down €2.5m (-24.8%), from €10.2m to €7.7m
- Reserves +€1.1m
up €1.1m (+2.1%), from €50.3m to €51.3m
of which Distributable reserves: +€1.1m
- Financial income -€4.1m
down €4.1m (-31.4%), from €13.0m to €8.9m
of which Non-recurring financial income: -€5.0m
- Taxes +€832,183
up €832,183 (+149.0%), from €558,553 to €1.4m
- Depreciation +€104,600
up €104,600 (+10.2%), from €1.0m to €1.1m
- Staff costs +€68,871
up €68,871 (+9.4%), from €729,566 to €798,436
- Financial charges +€41,738
up €41,738 (+7.4%), from €561,885 to €603,623
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,742,949 | €85,830,247 | -€912,701 | -1.1% |
| Fixed assets | 21/28 | €19,062,502 | €20,448,560 | +€1.4m | +7.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €10,733,096 | €10,403,927 | -€329,168 | -3.1% |
| Land and buildings | 22 | €5,083,227 | €4,622,561 | -€460,666 | -9.1% |
| Plant, machinery and equipment | 23 | €12,265 | €9,715 | -€2,550 | -20.8% |
| Furniture and vehicles | 24 | €226,779 | €688,736 | +€461,957 | +203.7% |
| Other tangible fixed assets | 26 | €5,236,432 | €4,917,915 | -€318,518 | -6.1% |
| Assets under construction and advance payments | 27 | €174,393 | €165,000 | -€9,393 | -5.4% |
| Financial fixed assets | 28 | €8,329,407 | €10,044,633 | +€1.7m | +20.6% |
| Current assets | 29/58 | €67,680,446 | €65,381,687 | -€2.3m | -3.4% |
| Amounts receivable after more than one year | 29 | €711,338 | €714,379 | +€3,042 | +0.4% |
| Other amounts receivable | 291 | €711,338 | €714,379 | +€3,042 | +0.4% |
| Amounts receivable within one year | 40/41 | €64,470,941 | €47,435,490 | -€17.0m | -26.4% |
| Trade receivables | 40 | €1,268,287 | €1,543,909 | +€275,622 | +21.7% |
| Other amounts receivable | 41 | €63,202,654 | €45,891,580 | -€17.3m | -27.4% |
| Current investments | 50/53 | €1,315,649 | €3,965,026 | +€2.6m | +201.4% |
| Cash at bank and in hand | 54/58 | €677,434 | €12,564,258 | +€11.9m | +1754.7% |
| Deferred charges and accrued income | 490/1 | €505,085 | €702,534 | +€197,449 | +39.1% |
| Total equity and liabilities | 10/49 | €86,742,949 | €85,830,247 | -€912,701 | -1.1% |
| Equity | 10/15 | €74,200,619 | €75,264,149 | +€1.1m | +1.4% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €50,284,956 | €51,348,487 | +€1.1m | +2.1% |
| Non-distributable reserves | 130/1 | €13,014 | €13,014 | = | 0.0% |
| Legal reserve | 130 | €13,014 | €13,014 | = | 0.0% |
| Distributable reserves | 133 | €50,271,942 | €51,335,472 | +€1.1m | +2.1% |
| Profit (loss) carried forward | 14 | €23,785,519 | €23,785,519 | = | 0.0% |
| Amounts payable | 17/49 | €12,542,330 | €10,566,098 | -€2.0m | -15.8% |
| Amounts payable within one year | 42/48 | €12,329,455 | €10,342,686 | -€2.0m | -16.1% |
| Financial debts | 43 | €1,593,958 | €1,568,703 | -€25,255 | -1.6% |
| Credit institutions | 430/8 | €1,593,958 | €1,568,703 | -€25,255 | -1.6% |
| Trade debts | 44 | €101,748 | €142,394 | +€40,646 | +39.9% |
| Suppliers | 440/4 | €101,748 | €142,394 | +€40,646 | +39.9% |
| Taxes, remuneration and social security | 45 | €434,249 | €962,089 | +€527,840 | +121.6% |
| Taxes | 450/3 | €339,852 | €848,215 | +€508,363 | +149.6% |
| Remuneration and social security | 454/9 | €94,397 | €113,874 | +€19,477 | +20.6% |
| Other amounts payable | 47/48 | €10,199,500 | €7,669,500 | -€2.5m | -24.8% |
| Accrued charges and deferred income | 492/3 | €212,875 | €223,412 | +€10,537 | +4.9% |
| Non-recurring operating income | 76A | €413 | €2,715 | +€2,302 | +557.0% |
| Remuneration, social security and pensions | 62 | €729,566 | €798,436 | +€68,871 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023,452 | €1,128,053 | +€104,600 | +10.2% |
| Other operating charges | 640/8 | €15,888 | €27,198 | +€11,310 | +71.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,514,558 | €1,513,747 | -€811 | -0.1% |
| Operating profit (loss) | 9901 | -€254,348 | -€439,940 | -€185,592 | -73.0% |
| Financial income | 75/76B | €13,030,327 | €8,942,645 | -€4.1m | -31.4% |
| Recurring financial income | 75 | €8,030,327 | €8,942,630 | +€912,302 | +11.4% |
| Non-recurring financial income | 76B | €5,000,000 | €15 | -€5.0m | -100.0% |
| Financial charges | 65/66B | €561,885 | €603,623 | +€41,738 | +7.4% |
| Recurring financial charges | 65 | €561,885 | €603,623 | +€41,738 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €12,214,094 | €7,899,081 | -€4.3m | -35.3% |
| Income taxes | 67/77 | €558,553 | €1,390,736 | +€832,183 | +149.0% |
| Profit (loss) for the period | 9904 | €11,655,541 | €6,508,346 | -€5.1m | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,655,541 | €6,508,346 | -€5.1m | -44.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.