POMMARD: 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.
POMMARD
Largest movements
- Cash +€20,024
up €20,024 (+32.0%), from €62,631 to €82,655
mainly Net result for the year (+€14,304) and Depreciation (+€14,200)
- Tangible fixed assets -€12,432
down €12,432 (-23.3%), from €53,313 to €40,882
- Tax, wage and social debts -€16,580
down €16,580 (-77.5%), from €21,387 to €4,807
- Reserves +€14,304
up €14,304 (+23.9%), from €59,913 to €74,218
- Trade debts +€9,957
up €9,957 (+123%), from €8,106 to €18,063
- Gross operating margin -€3,538
down €3,538 (-8.5%), from €41,855 to €38,316
- Depreciation +€579
up €579 (+4.3%), from €13,621 to €14,200
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.
Derived cash bridge
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 | €125,847 | €133,542 | +€7,695 | +6.1% |
| Fixed assets | 21/28 | €53,313 | €40,882 | -€12,432 | -23.3% |
| Tangible fixed assets | 22/27 | €53,313 | €40,882 | -€12,432 | -23.3% |
| Furniture and vehicles | 24 | €53,313 | €40,882 | -€12,432 | -23.3% |
| Current assets | 29/58 | €72,534 | €92,660 | +€20,126 | +27.7% |
| Amounts receivable within one year | 40/41 | €8,168 | €8,168 | = | 0.0% |
| Trade receivables | 40 | €8,168 | €8,168 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,631 | €82,655 | +€20,024 | +32.0% |
| Deferred charges and accrued income | 490/1 | €1,735 | €1,838 | +€102 | +5.9% |
| Total equity and liabilities | 10/49 | €125,847 | €133,542 | +€7,695 | +6.1% |
| Equity | 10/15 | €69,913 | €84,218 | +€14,304 | +20.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €59,913 | €74,218 | +€14,304 | +23.9% |
| Distributable reserves | 133 | €59,913 | €74,218 | +€14,304 | +23.9% |
| Amounts payable | 17/49 | €55,934 | €49,324 | -€6,610 | -11.8% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,934 | €24,324 | -€6,610 | -21.4% |
| Trade debts | 44 | €8,106 | €18,063 | +€9,957 | +123% |
| Suppliers | 440/4 | €8,106 | €18,063 | +€9,957 | +123% |
| Taxes, remuneration and social security | 45 | €21,387 | €4,807 | -€16,580 | -77.5% |
| Taxes | 450/3 | €21,387 | €4,807 | -€16,580 | -77.5% |
| Other amounts payable | 47/48 | €1,441 | €1,454 | +€13 | +0.9% |
| Remuneration, social security and pensions | 62 | €2,113 | €2,016 | -€97 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,621 | €14,200 | +€579 | +4.3% |
| Other operating charges | 640/8 | €686 | €842 | +€156 | +22.7% |
| Gross operating margin | 9900 | €41,855 | €38,316 | -€3,538 | -8.5% |
| Operating profit (loss) | 9901 | €25,434 | €21,258 | -€4,176 | -16.4% |
| Financial charges | 65/66B | €60 | €30 | -€30 | -50.0% |
| Recurring financial charges | 65 | €60 | €30 | -€30 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €25,374 | €21,228 | -€4,146 | -16.3% |
| Income taxes | 67/77 | €6,852 | €6,923 | +€71 | +1.0% |
| Profit (loss) for the period | 9904 | €18,522 | €14,304 | -€4,217 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,522 | €14,304 | -€4,217 | -22.8% |
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 13 October 2026 via checked.be.