POMM: 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.
POMM
Largest movements
- Tangible fixed assets -€18,699
down €18,699 (-26.9%), from €69,632 to €50,932
of which Furniture and vehicles: -€14,785
- Cash +€6,990
up €6,990 (+34.5%), from €20,251 to €27,241
mainly Depreciation (+€18,699) and Net result for the year (+€11,760)
- Receivables within one year +€3,800
up €3,800 (+274.9%), from €1,382 to €5,182
- Stocks and contracts -€3,028
down €3,028 (-28.8%), from €10,500 to €7,473
- Other debts -€20,341
down €20,341 (-42.8%), from €47,514 to €27,173
- Profit (loss) carried forward +€11,760
up €11,760, from -€771 to €10,989
- Debts after one year -€9,123
down €9,123 (-34.1%), from €26,791 to €17,667
- Trade debts +€5,408
up €5,408 (+57.7%), from €9,367 to €14,776
- Gross operating margin +€35,823
up €35,823 (+112.3%), from €31,908 to €67,731
- Staff costs +€22,027
up €22,027 (+241.1%), from €9,137 to €31,165
- Depreciation +€9,485
up €9,485 (+102.9%), from €9,214 to €18,699
- Taxes +€2,698
up €2,698 (+184.2%), from €1,465 to €4,163
- Financial charges +€996
up €996 (+269.0%), from €370 to €1,367
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 | €101,765 | €90,828 | -€10,937 | -10.7% |
| Fixed assets | 21/28 | €69,632 | €50,932 | -€18,699 | -26.9% |
| Tangible fixed assets | 22/27 | €69,632 | €50,932 | -€18,699 | -26.9% |
| Furniture and vehicles | 24 | €41,705 | €26,920 | -€14,785 | -35.5% |
| Other tangible fixed assets | 26 | €27,927 | €24,013 | -€3,914 | -14.0% |
| Current assets | 29/58 | €32,133 | €39,895 | +€7,762 | +24.2% |
| Stocks and contracts in progress | 3 | €10,500 | €7,473 | -€3,028 | -28.8% |
| Stocks | 30/36 | €10,500 | €7,473 | -€3,028 | -28.8% |
| Amounts receivable within one year | 40/41 | €1,382 | €5,182 | +€3,800 | +274.9% |
| Trade receivables | 40 | €1,382 | €5,182 | +€3,800 | +274.9% |
| Cash at bank and in hand | 54/58 | €20,251 | €27,241 | +€6,990 | +34.5% |
| Total equity and liabilities | 10/49 | €101,765 | €90,828 | -€10,937 | -10.7% |
| Equity | 10/15 | €2,229 | €13,989 | +€11,760 | +527.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€771 | €10,989 | +€11,760 | |
| Amounts payable | 17/49 | €99,536 | €76,839 | -€22,697 | -22.8% |
| Amounts payable after more than one year | 17 | €26,791 | €17,667 | -€9,123 | -34.1% |
| Financial debts | 170/4 | €26,791 | €17,667 | -€9,123 | -34.1% |
| Amounts payable within one year | 42/48 | €72,745 | €59,171 | -€13,574 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €8,779 | €9,123 | +€345 | +3.9% |
| Trade debts | 44 | €9,367 | €14,776 | +€5,408 | +57.7% |
| Suppliers | 440/4 | €9,367 | €14,776 | +€5,408 | +57.7% |
| Taxes, remuneration and social security | 45 | €7,085 | €8,099 | +€1,014 | +14.3% |
| Taxes | 450/3 | €4,039 | €3,750 | -€289 | -7.1% |
| Remuneration and social security | 454/9 | €3,046 | €4,349 | +€1,303 | +42.8% |
| Other amounts payable | 47/48 | €47,514 | €27,173 | -€20,341 | -42.8% |
| Remuneration, social security and pensions | 62 | €9,137 | €31,165 | +€22,027 | +241.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,214 | €18,699 | +€9,485 | +102.9% |
| Other operating charges | 640/8 | €249 | €625 | +€376 | +151.2% |
| Gross operating margin | 9900 | €31,908 | €67,731 | +€35,823 | +112.3% |
| Operating profit (loss) | 9901 | €13,307 | €17,242 | +€3,935 | +29.6% |
| Financial income | 75/76B | €78 | €48 | -€30 | -38.9% |
| Recurring financial income | 75 | €78 | €48 | -€30 | -38.9% |
| Financial charges | 65/66B | €370 | €1,367 | +€996 | +269.0% |
| Recurring financial charges | 65 | €370 | €1,367 | +€996 | +269.0% |
| Profit (loss) for the period before taxes | 9903 | €13,015 | €15,923 | +€2,908 | +22.3% |
| Income taxes | 67/77 | €1,465 | €4,163 | +€2,698 | +184.2% |
| Profit (loss) for the period | 9904 | €11,550 | €11,760 | +€210 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,550 | €11,760 | +€210 | +1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.