POMME: 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.
POMME
Largest movements
- Cash -€252,453
down €252,453 (-70.6%), from €357,436 to €104,983
mainly Other debts (-€222,785) and Receivables within one year (-€75,756)
- Receivables within one year +€75,756
up €75,756 (+191.9%), from €39,477 to €115,233
of which Other amounts receivable: +€87,401
- Current investments +€35,057
up €35,057 (+32.2%), from €109,000 to €144,057
- Tangible fixed assets -€16,367
down €16,367 (-27.2%), from €60,218 to €43,850
of which Furniture and vehicles: -€11,367
- Other debts -€222,785
down €222,785 (-100.0%), from €222,785 to €0
- Reserves +€52,523
up €52,523 (+19.2%), from €273,103 to €325,626
of which Distributable reserves: +€52,523
- Tax, wage and social debts +€17,361
up €17,361 (+229.2%), from €7,574 to €24,936
- Write-downs -€63,612
down €63,612, from €32,612 to -€31,000
- Gross operating margin -€37,772
down €37,772 (-56.7%), from €66,615 to €28,844
- Financial income +€21,408
up €21,408 (+156.3%), from €13,700 to €35,109
- Taxes +€15,197
up €15,197 (+184.7%), from €8,230 to €23,427
- Depreciation +€1,954
up €1,954 (+13.6%), from €14,414 to €16,367
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 | €858,175 | €704,828 | -€153,347 | -17.9% |
| Fixed assets | 21/28 | €231,468 | €215,100 | -€16,367 | -7.1% |
| Tangible fixed assets | 22/27 | €60,218 | €43,850 | -€16,367 | -27.2% |
| Plant, machinery and equipment | 23 | €21,954 | €16,954 | -€5,000 | -22.8% |
| Furniture and vehicles | 24 | €38,264 | €26,897 | -€11,367 | -29.7% |
| Financial fixed assets | 28 | €171,250 | €171,250 | = | 0.0% |
| Current assets | 29/58 | €626,707 | €489,728 | -€136,979 | -21.9% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,477 | €115,233 | +€75,756 | +191.9% |
| Trade receivables | 40 | €30,564 | €18,918 | -€11,645 | -38.1% |
| Other amounts receivable | 41 | €8,914 | €96,315 | +€87,401 | +980.5% |
| Current investments | 50/53 | €109,000 | €144,057 | +€35,057 | +32.2% |
| Cash at bank and in hand | 54/58 | €357,436 | €104,983 | -€252,453 | -70.6% |
| Deferred charges and accrued income | 490/1 | €793 | €5,454 | +€4,661 | +587.4% |
| Total equity and liabilities | 10/49 | €858,175 | €704,828 | -€153,347 | -17.9% |
| Equity | 10/15 | €625,210 | €677,733 | +€52,523 | +8.4% |
| Contributions | 10/11 | €352,106 | €352,106 | = | 0.0% |
| Capital | 10 | €352,106 | €352,106 | = | 0.0% |
| Issued capital | 100 | €352,106 | €352,106 | = | 0.0% |
| Reserves | 13 | €273,103 | €325,626 | +€52,523 | +19.2% |
| Non-distributable reserves | 130/1 | €35,211 | €35,211 | = | 0.0% |
| Legal reserve | 130 | €35,211 | €35,211 | = | 0.0% |
| Distributable reserves | 133 | €237,892 | €290,416 | +€52,523 | +22.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €232,965 | €27,096 | -€205,870 | -88.4% |
| Amounts payable within one year | 42/48 | €232,541 | €27,096 | -€205,446 | -88.3% |
| Trade debts | 44 | €2,182 | €2,160 | -€22 | -1.0% |
| Suppliers | 440/4 | €2,182 | €2,160 | -€22 | -1.0% |
| Taxes, remuneration and social security | 45 | €7,574 | €24,936 | +€17,361 | +229.2% |
| Taxes | 450/3 | €7,574 | €24,936 | +€17,361 | +229.2% |
| Other amounts payable | 47/48 | €222,785 | €0 | -€222,785 | -100.0% |
| Accrued charges and deferred income | 492/3 | €424 | €0 | -€424 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,414 | €16,367 | +€1,954 | +13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,612 | -€31,000 | -€63,612 | |
| Other operating charges | 640/8 | €1,372 | €1,163 | -€209 | -15.3% |
| Gross operating margin | 9900 | €66,615 | €28,844 | -€37,772 | -56.7% |
| Operating profit (loss) | 9901 | €18,218 | €42,314 | +€24,096 | +132.3% |
| Financial income | 75/76B | €13,700 | €35,109 | +€21,408 | +156.3% |
| Recurring financial income | 75 | €13,700 | €35,109 | +€21,408 | +156.3% |
| Financial charges | 65/66B | €1,357 | €1,473 | +€115 | +8.5% |
| Recurring financial charges | 65 | €1,357 | €1,473 | +€115 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €30,561 | €75,950 | +€45,389 | +148.5% |
| Income taxes | 67/77 | €8,230 | €23,427 | +€15,197 | +184.7% |
| Profit (loss) for the period | 9904 | €22,331 | €52,523 | +€30,192 | +135.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,331 | €52,523 | +€30,192 | +135.2% |
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 10 October 2026 via checked.be.