POMM'Z: 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.
POMM'Z
Largest movements
- Cash +€37,687
up €37,687 (+16.1%), from €234,360 to €272,047
mainly Net result for the year (+€134,621) and Depreciation (+€39,480)
- Tangible fixed assets +€11,743
up €11,743 (+7.3%), from €160,115 to €171,858
of which Furniture and vehicles: +€11,652
- Reserves +€57,400
up €57,400 (+18.0%), from €318,260 to €375,660
of which Distributable reserves: +€57,400
- Debts after one year -€13,302
down €13,302 (-24.2%), from €55,059 to €41,757
- Trade debts +€7,077
up €7,077 (+69.6%), from €10,164 to €17,241
- Current portion of long-term debt -€6,074
down €6,074 (-31.3%), from €19,376 to €13,302
- Gross operating margin +€22,670
up €22,670 (+8.6%), from €262,463 to €285,133
- Depreciation +€20,047
up €20,047 (+103.2%), from €19,433 to €39,480
- Staff costs +€6,509
up €6,509 (+16.8%), from €38,839 to €45,348
- Financial charges +€2,883
up €2,883 (+104.3%), from €2,764 to €5,647
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 | €435,087 | €478,776 | +€43,689 | +10.0% |
| Fixed assets | 21/28 | €160,115 | €171,858 | +€11,743 | +7.3% |
| Tangible fixed assets | 22/27 | €160,115 | €171,858 | +€11,743 | +7.3% |
| Land and buildings | 22 | €38,587 | €35,608 | -€2,979 | -7.7% |
| Plant, machinery and equipment | 23 | €45,146 | €48,217 | +€3,071 | +6.8% |
| Furniture and vehicles | 24 | €76,382 | €88,034 | +€11,652 | +15.3% |
| Current assets | 29/58 | €274,972 | €306,918 | +€31,946 | +11.6% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,339 | €3,385 | -€1,954 | -36.6% |
| Stocks | 30/36 | €5,339 | €3,385 | -€1,954 | -36.6% |
| Amounts receivable within one year | 40/41 | €14,383 | €10,497 | -€3,886 | -27.0% |
| Trade receivables | 40 | €3,136 | €969 | -€2,167 | -69.1% |
| Other amounts receivable | 41 | €11,247 | €9,528 | -€1,719 | -15.3% |
| Cash at bank and in hand | 54/58 | €234,360 | €272,047 | +€37,687 | +16.1% |
| Deferred charges and accrued income | 490/1 | €890 | €990 | +€99 | +11.2% |
| Total equity and liabilities | 10/49 | €435,087 | €478,776 | +€43,689 | +10.0% |
| Equity | 10/15 | €337,087 | €394,508 | +€57,421 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €318,260 | €375,660 | +€57,400 | +18.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €316,400 | €373,800 | +€57,400 | +18.1% |
| Profit (loss) carried forward | 14 | €227 | €248 | +€21 | +9.2% |
| Amounts payable | 17/49 | €98,000 | €84,269 | -€13,732 | -14.0% |
| Amounts payable after more than one year | 17 | €55,059 | €41,757 | -€13,302 | -24.2% |
| Financial debts | 170/4 | €55,059 | €41,757 | -€13,302 | -24.2% |
| Amounts payable within one year | 42/48 | €42,833 | €42,186 | -€647 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €19,376 | €13,302 | -€6,074 | -31.3% |
| Trade debts | 44 | €10,164 | €17,241 | +€7,077 | +69.6% |
| Suppliers | 440/4 | €10,164 | €17,241 | +€7,077 | +69.6% |
| Taxes, remuneration and social security | 45 | €5,100 | €6,749 | +€1,649 | +32.3% |
| Taxes | 450/3 | €3,016 | €4,493 | +€1,477 | +49.0% |
| Remuneration and social security | 454/9 | €2,084 | €2,256 | +€172 | +8.3% |
| Other amounts payable | 47/48 | €8,193 | €4,893 | -€3,300 | -40.3% |
| Accrued charges and deferred income | 492/3 | €109 | €327 | +€218 | +200.2% |
| Remuneration, social security and pensions | 62 | €38,839 | €45,348 | +€6,509 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,433 | €39,480 | +€20,047 | +103.2% |
| Other operating charges | 640/8 | €509 | €378 | -€131 | -25.7% |
| Gross operating margin | 9900 | €262,463 | €285,133 | +€22,670 | +8.6% |
| Operating profit (loss) | 9901 | €203,682 | €199,927 | -€3,755 | -1.8% |
| Financial income | 75/76B | €625 | €865 | +€240 | +38.4% |
| Recurring financial income | 75 | €625 | €865 | +€240 | +38.4% |
| Financial charges | 65/66B | €2,764 | €5,647 | +€2,883 | +104.3% |
| Recurring financial charges | 65 | €2,764 | €5,647 | +€2,883 | +104.3% |
| Profit (loss) for the period before taxes | 9903 | €201,544 | €195,145 | -€6,398 | -3.2% |
| Income taxes | 67/77 | €63,034 | €60,524 | -€2,510 | -4.0% |
| Profit (loss) for the period | 9904 | €138,509 | €134,621 | -€3,889 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €138,509 | €134,621 | -€3,889 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.