POMME ET FENETRE: 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 ET FENETRE
Largest movements
- Cash +€20,465
up €20,465 (+117%), from €17,543 to €38,008
mainly Net result for the year (+€8,319) and Tax, wage and social debts (+€6,298)
- Stocks and contracts +€2,990
up €2,990 (+113%), from €2,656 to €5,646
- Intangible fixed assets -€2,833
down €2,833 (-66.4%), from €4,269 to €1,436
- Tangible fixed assets -€1,328
down €1,328 (-65.8%), from €2,017 to €689
of which Plant, machinery and equipment: -€1,750
- Formation expenses -€479
down €479 (-66.4%), from €721 to €242
- Profit (loss) carried forward +€8,319
up €8,319 (+57.5%), from €14,473 to €22,792
- Tax, wage and social debts +€6,298
up €6,298 (+63.2%), from €9,959 to €16,257
of which Taxes: +€3,681
- Trade debts +€4,046
up €4,046 (+599%), from €676 to €4,722
- Gross operating margin -€10,958
down €10,958 (-40.4%), from €27,107 to €16,149
- Depreciation -€2,273
down €2,273 (-32.9%), from €6,913 to €4,640
- Taxes -€1,551
down €1,551 (-40.9%), from €3,795 to €2,244
- Other operating charges -€685
down €685 (-53.1%), from €1,290 to €605
- Financial charges -€345
down €345 (-73.6%), from €469 to €124
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 | €27,876 | €46,271 | +€18,395 | +66.0% |
| Formation expenses | 20 | €721 | €242 | -€479 | -66.4% |
| Fixed assets | 21/28 | €6,536 | €2,375 | -€4,161 | -63.7% |
| Intangible fixed assets | 21 | €4,269 | €1,436 | -€2,833 | -66.4% |
| Tangible fixed assets | 22/27 | €2,017 | €689 | -€1,328 | -65.8% |
| Plant, machinery and equipment | 23 | €2,017 | €267 | -€1,750 | -86.8% |
| Furniture and vehicles | 24 | - | €422 | +€422 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €20,619 | €43,654 | +€23,035 | +112% |
| Stocks and contracts in progress | 3 | €2,656 | €5,646 | +€2,990 | +113% |
| Stocks | 30/36 | €2,656 | €5,646 | +€2,990 | +113% |
| Cash at bank and in hand | 54/58 | €17,543 | €38,008 | +€20,465 | +117% |
| Deferred charges and accrued income | 490/1 | €420 | - | -€420 | |
| Total equity and liabilities | 10/49 | €27,876 | €46,271 | +€18,395 | +66.0% |
| Equity | 10/15 | €16,973 | €25,292 | +€8,319 | +49.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,473 | €22,792 | +€8,319 | +57.5% |
| Amounts payable | 17/49 | €10,903 | €20,979 | +€10,076 | +92.4% |
| Amounts payable within one year | 42/48 | €10,903 | €20,979 | +€10,076 | +92.4% |
| Trade debts | 44 | €676 | €4,722 | +€4,046 | +599% |
| Suppliers | 440/4 | €676 | €4,722 | +€4,046 | +599% |
| Taxes, remuneration and social security | 45 | €9,959 | €16,257 | +€6,298 | +63.2% |
| Taxes | 450/3 | €9,959 | €13,640 | +€3,681 | +37.0% |
| Remuneration and social security | 454/9 | - | €2,617 | +€2,617 | |
| Other amounts payable | 47/48 | €268 | - | -€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,913 | €4,640 | -€2,273 | -32.9% |
| Other operating charges | 640/8 | €1,290 | €605 | -€685 | -53.1% |
| Non-recurring operating charges | 66A | €170 | €217 | +€47 | +27.6% |
| Gross operating margin | 9900 | €27,107 | €16,149 | -€10,958 | -40.4% |
| Operating profit (loss) | 9901 | €18,734 | €10,687 | -€8,047 | -43.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €469 | €124 | -€345 | -73.6% |
| Recurring financial charges | 65 | €469 | €124 | -€345 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €18,268 | €10,563 | -€7,705 | -42.2% |
| Income taxes | 67/77 | €3,795 | €2,244 | -€1,551 | -40.9% |
| Profit (loss) for the period | 9904 | €14,473 | €8,319 | -€6,154 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,473 | €8,319 | -€6,154 | -42.5% |
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 29 October 2026 via checked.be.