POMIRIS: 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.
POMIRIS
Largest movements
- Cash +€81,818
up €81,818 (+42.3%), from €193,500 to €275,318
mainly Net result for the year (+€111,660) and Receivables within one year (+€16,918)
- Receivables within one year -€16,918
down €16,918 (-20.9%), from €80,966 to €64,048
of which Trade receivables: -€17,368
- Current investments +€8,430
up €8,430 (+71.5%), from €11,797 to €20,227
- Tangible fixed assets -€8,069
down €8,069 (-20.7%), from €38,994 to €30,925
of which Furniture and vehicles: -€7,705
- Deferred charges and accrued income +€4,317
up €4,317 (+341.9%), from €1,263 to €5,580
- Reserves +€111,660
up €111,660 (+44.6%), from €250,145 to €361,805
- Tax, wage and social debts -€41,487
down €41,487 (-80.1%), from €51,769 to €10,281
of which Taxes: -€41,487
- Advances received +€4,227
up €4,227 (+26.5%), from €15,937 to €20,164
- Other debts -€3,966
down €3,966 (-59.9%), from €6,627 to €2,660
- Depreciation +€4,630
up €4,630 (+104.5%), from €4,429 to €9,059
- Gross operating margin +€2,278
up €2,278 (+1.4%), from €165,614 to €167,892
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 | €326,520 | €396,098 | +€69,578 | +21.3% |
| Fixed assets | 21/28 | €38,994 | €30,925 | -€8,069 | -20.7% |
| Tangible fixed assets | 22/27 | €38,994 | €30,925 | -€8,069 | -20.7% |
| Furniture and vehicles | 24 | €37,439 | €29,734 | -€7,705 | -20.6% |
| Other tangible fixed assets | 26 | €1,555 | €1,191 | -€363 | -23.4% |
| Current assets | 29/58 | €287,526 | €365,173 | +€77,647 | +27.0% |
| Amounts receivable within one year | 40/41 | €80,966 | €64,048 | -€16,918 | -20.9% |
| Trade receivables | 40 | €80,502 | €63,134 | -€17,368 | -21.6% |
| Other amounts receivable | 41 | €464 | €914 | +€450 | +96.9% |
| Current investments | 50/53 | €11,797 | €20,227 | +€8,430 | +71.5% |
| Cash at bank and in hand | 54/58 | €193,500 | €275,318 | +€81,818 | +42.3% |
| Deferred charges and accrued income | 490/1 | €1,263 | €5,580 | +€4,317 | +341.9% |
| Total equity and liabilities | 10/49 | €326,520 | €396,098 | +€69,578 | +21.3% |
| Equity | 10/15 | €250,645 | €362,305 | +€111,660 | +44.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €250,145 | €361,805 | +€111,660 | +44.6% |
| Distributable reserves | 133 | €250,145 | €361,805 | +€111,660 | +44.6% |
| Amounts payable | 17/49 | €75,875 | €33,793 | -€42,081 | -55.5% |
| Amounts payable within one year | 42/48 | €75,875 | €33,793 | -€42,081 | -55.5% |
| Trade debts | 44 | €1,542 | €688 | -€855 | -55.4% |
| Suppliers | 440/4 | €1,542 | €688 | -€855 | -55.4% |
| Advances received on contracts in progress | 46 | €15,937 | €20,164 | +€4,227 | +26.5% |
| Taxes, remuneration and social security | 45 | €51,769 | €10,281 | -€41,487 | -80.1% |
| Taxes | 450/3 | €48,969 | €7,481 | -€41,487 | -84.7% |
| Remuneration and social security | 454/9 | €2,800 | €2,800 | = | 0.0% |
| Other amounts payable | 47/48 | €6,627 | €2,660 | -€3,966 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,429 | €9,059 | +€4,630 | +104.5% |
| Other operating charges | 640/8 | €2,059 | €1,254 | -€806 | -39.1% |
| Gross operating margin | 9900 | €165,614 | €167,892 | +€2,278 | +1.4% |
| Operating profit (loss) | 9901 | €159,125 | €157,579 | -€1,546 | -1.0% |
| Financial income | 75/76B | €4 | €0 | -€4 | -92.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -92.0% |
| Financial charges | 65/66B | €214 | €138 | -€76 | -35.6% |
| Recurring financial charges | 65 | €214 | €138 | -€76 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €158,915 | €157,441 | -€1,474 | -0.9% |
| Income taxes | 67/77 | €47,269 | €45,781 | -€1,487 | -3.1% |
| Profit (loss) for the period | 9904 | €111,647 | €111,660 | +€13 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €111,647 | €111,660 | +€13 | 0.0% |
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 28 September 2026 via checked.be.