Pomme & Play: 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 & Play
Largest movements
- Receivables within one year -€1,044
down €1,044 (-2.1%), from €49,125 to €48,081
of which Trade receivables: -€4,573
- Cash -€938
down €938 (-20.5%), from €4,568 to €3,630
mainly Trade debts (-€1,528) and Debts after one year (-€1,116)
- Trade debts -€1,528
down €1,528 (-26.4%), from €5,783 to €4,255
- Profit (loss) carried forward +€1,207
up €1,207 (+5.0%), from €24,360 to €25,567
- Debts after one year -€1,116
down €1,116 (-69.9%), from €1,597 to €481
- Tax, wage and social debts -€671
down €671 (-22.3%), from €3,008 to €2,337
- Gross operating margin -€4,135
down €4,135 (-49.5%), from €8,353 to €4,218
- Financial charges -€1,079
down €1,079 (-35.8%), from €3,013 to €1,935
- Other operating charges -€983
down €983 (-92.5%), from €1,063 to €80
- Taxes +€745
new in 2024: €745
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,271 | €54,215 | -€2,055 | -3.7% |
| Fixed assets | 21/28 | €1,804 | €1,549 | -€255 | -14.1% |
| Tangible fixed assets | 22/27 | €1,275 | €1,020 | -€255 | -20.0% |
| Other tangible fixed assets | 26 | €1,275 | €1,020 | -€255 | -20.0% |
| Financial fixed assets | 28 | €529 | €529 | = | 0.0% |
| Current assets | 29/58 | €54,467 | €52,666 | -€1,800 | -3.3% |
| Amounts receivable within one year | 40/41 | €49,125 | €48,081 | -€1,044 | -2.1% |
| Trade receivables | 40 | €37,688 | €33,114 | -€4,573 | -12.1% |
| Other amounts receivable | 41 | €11,437 | €14,967 | +€3,530 | +30.9% |
| Cash at bank and in hand | 54/58 | €4,568 | €3,630 | -€938 | -20.5% |
| Deferred charges and accrued income | 490/1 | €774 | €955 | +€182 | +23.5% |
| Total equity and liabilities | 10/49 | €56,271 | €54,215 | -€2,055 | -3.7% |
| Equity | 10/15 | €44,820 | €46,027 | +€1,207 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,360 | €25,567 | +€1,207 | +5.0% |
| Amounts payable | 17/49 | €11,450 | €8,188 | -€3,262 | -28.5% |
| Amounts payable after more than one year | 17 | €1,597 | €481 | -€1,116 | -69.9% |
| Financial debts | 170/4 | €1,597 | €481 | -€1,116 | -69.9% |
| Amounts payable within one year | 42/48 | €9,854 | €7,707 | -€2,146 | -21.8% |
| Financial debts | 43 | €1,063 | €1,116 | +€52 | +4.9% |
| Credit institutions | 430/8 | €1,063 | €1,116 | +€52 | +4.9% |
| Trade debts | 44 | €5,783 | €4,255 | -€1,528 | -26.4% |
| Suppliers | 440/4 | €5,783 | €4,255 | -€1,528 | -26.4% |
| Taxes, remuneration and social security | 45 | €3,008 | €2,337 | -€671 | -22.3% |
| Taxes | 450/3 | €3,008 | €2,337 | -€671 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €255 | = | 0.0% |
| Other operating charges | 640/8 | €1,063 | €80 | -€983 | -92.5% |
| Gross operating margin | 9900 | €8,353 | €4,218 | -€4,135 | -49.5% |
| Operating profit (loss) | 9901 | €7,035 | €3,883 | -€3,152 | -44.8% |
| Financial income | 75/76B | €3 | €3 | -€0 | -11.3% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -11.3% |
| Financial charges | 65/66B | €3,013 | €1,935 | -€1,079 | -35.8% |
| Recurring financial charges | 65 | €3,013 | €1,935 | -€1,079 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €4,025 | €1,951 | -€2,074 | -51.5% |
| Income taxes | 67/77 | - | €745 | +€745 | |
| Profit (loss) for the period | 9904 | €4,025 | €1,207 | -€2,819 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,025 | €1,207 | -€2,819 | -70.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.