Pomkoo: 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.
Pomkoo
Largest movements
- Receivables within one year -€40,588
down €40,588 (-35.2%), from €115,351 to €74,762
of which Other amounts receivable: -€27,080
- Cash -€5,799
down €5,799 (-24.0%), from €24,161 to €18,362
mainly Other debts (-€24,009) and Accrued charges and deferred income (-€19,781)
- Tangible fixed assets -€2,766
down €2,766 (-33.7%), from €8,203 to €5,437
of which Furniture and vehicles: -€2,066
- Other debts -€24,009
down €24,009 (-16.6%), from €144,647 to €120,638
- Accrued charges and deferred income -€19,781
no longer reported in 2026 (was €19,781)
- Trade debts -€7,525
down €7,525 (-73.1%), from €10,293 to €2,768
- Tax, wage and social debts +€4,557
up €4,557 (+25.5%), from €17,865 to €22,422
- Profit (loss) carried forward -€3,069
down €3,069 (-4.1%), from -€74,988 to -€78,057
- Gross operating margin -€56,037
down €56,037 (-52.5%), from €106,662 to €50,625
- Other operating charges +€18,718
up €18,718 (+450%), from €4,158 to €22,876
- Depreciation +€2,671
up €2,671 (+2,799%), from €95 to €2,766
- Taxes -€1,433
down €1,433 (-4.9%), from €29,291 to €27,857
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,388 | €98,561 | -€49,827 | -33.6% |
| Fixed assets | 21/28 | €8,203 | €5,437 | -€2,766 | -33.7% |
| Tangible fixed assets | 22/27 | €8,203 | €5,437 | -€2,766 | -33.7% |
| Plant, machinery and equipment | 23 | €2,033 | €1,333 | -€700 | -34.4% |
| Furniture and vehicles | 24 | €6,170 | €4,104 | -€2,066 | -33.5% |
| Current assets | 29/58 | €140,185 | €93,125 | -€47,061 | -33.6% |
| Amounts receivable within one year | 40/41 | €115,351 | €74,762 | -€40,588 | -35.2% |
| Trade receivables | 40 | €16,185 | €2,678 | -€13,508 | -83.5% |
| Other amounts receivable | 41 | €99,165 | €72,085 | -€27,080 | -27.3% |
| Cash at bank and in hand | 54/58 | €24,161 | €18,362 | -€5,799 | -24.0% |
| Deferred charges and accrued income | 490/1 | €674 | - | -€674 | |
| Total equity and liabilities | 10/49 | €148,388 | €98,561 | -€49,827 | -33.6% |
| Equity | 10/15 | -€44,198 | -€47,267 | -€3,069 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,190 | €12,190 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,190 | €12,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,988 | -€78,057 | -€3,069 | -4.1% |
| Amounts payable | 17/49 | €192,586 | €145,828 | -€46,758 | -24.3% |
| Amounts payable within one year | 42/48 | €172,805 | €145,828 | -€26,976 | -15.6% |
| Trade debts | 44 | €10,293 | €2,768 | -€7,525 | -73.1% |
| Suppliers | 440/4 | €10,293 | €2,768 | -€7,525 | -73.1% |
| Taxes, remuneration and social security | 45 | €17,865 | €22,422 | +€4,557 | +25.5% |
| Taxes | 450/3 | €17,865 | €22,422 | +€4,557 | +25.5% |
| Other amounts payable | 47/48 | €144,647 | €120,638 | -€24,009 | -16.6% |
| Accrued charges and deferred income | 492/3 | €19,781 | - | -€19,781 | |
| Non-recurring operating income | 76A | €9,131 | - | -€9,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95 | €2,766 | +€2,671 | +2,799% |
| Other operating charges | 640/8 | €4,158 | €22,876 | +€18,718 | +450% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €106,662 | €50,625 | -€56,037 | -52.5% |
| Operating profit (loss) | 9901 | €102,409 | €24,982 | -€77,426 | -75.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €493 | €194 | -€299 | -60.7% |
| Recurring financial charges | 65 | €493 | €194 | -€299 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €101,916 | €24,789 | -€77,127 | -75.7% |
| Income taxes | 67/77 | €29,291 | €27,857 | -€1,433 | -4.9% |
| Profit (loss) for the period | 9904 | €72,625 | -€3,069 | -€75,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,625 | -€3,069 | -€75,694 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.