Pomme-Z: what changed
Pomme-Z
Largest movements
- Current investments +€67,189
up €67,189 (+176%), from €38,165 to €105,354
- Cash -€46,299
down €46,299 (-47.5%), from €97,455 to €51,156
mainly Contributions, distributions and other (-€120,000) and Current investments (-€67,189)
- Receivables within one year +€10,574
up €10,574 (+255%), from €4,154 to €14,728
of which Trade receivables: +€10,355
- Intangible fixed assets -€2,205
down €2,205 (-40.1%), from €5,502 to €3,296
- Other debts +€110,846
up €110,846 (+1,136%), from €9,757 to €120,603
- Profit (loss) carried forward -€83,257
down €83,257 (-79.5%), from €104,763 to €21,505
- Trade debts +€16,869
up €16,869 (+148%), from €11,409 to €28,277
- Tax, wage and social debts -€7,783
down €7,783 (-51.9%), from €14,987 to €7,204
- Accrued charges and deferred income -€5,864
no longer reported in 2025 (was €5,864)
- Gross operating margin +€4,419
up €4,419 (+8.8%), from €50,253 to €54,672
- Depreciation -€1,029
down €1,029 (-16.3%), from €6,326 to €5,296
- Other operating charges +€992
up €992 (+256%), from €387 to €1,380
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,779 | €182,590 | +€30,811 | +20.3% |
| Fixed assets | 21/28 | €11,897 | €10,045 | -€1,852 | -15.6% |
| Intangible fixed assets | 21 | €5,502 | €3,296 | -€2,205 | -40.1% |
| Tangible fixed assets | 22/27 | €6,395 | €6,749 | +€354 | +5.5% |
| Furniture and vehicles | 24 | €6,395 | €6,749 | +€354 | +5.5% |
| Current assets | 29/58 | €139,882 | €172,545 | +€32,663 | +23.4% |
| Amounts receivable within one year | 40/41 | €4,154 | €14,728 | +€10,574 | +255% |
| Trade receivables | 40 | €4,154 | €14,508 | +€10,355 | +249% |
| Other amounts receivable | 41 | - | €219 | +€219 | |
| Current investments | 50/53 | €38,165 | €105,354 | +€67,189 | +176% |
| Cash at bank and in hand | 54/58 | €97,455 | €51,156 | -€46,299 | -47.5% |
| Deferred charges and accrued income | 490/1 | €107 | €1,307 | +€1,199 | +1,117% |
| Total equity and liabilities | 10/49 | €151,779 | €182,590 | +€30,811 | +20.3% |
| Equity | 10/15 | €109,763 | €26,505 | -€83,257 | -75.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,763 | €21,505 | -€83,257 | -79.5% |
| Amounts payable | 17/49 | €42,016 | €156,084 | +€114,069 | +271% |
| Amounts payable within one year | 42/48 | €36,152 | €156,084 | +€119,932 | +332% |
| Trade debts | 44 | €11,409 | €28,277 | +€16,869 | +148% |
| Suppliers | 440/4 | €11,409 | €28,277 | +€16,869 | +148% |
| Taxes, remuneration and social security | 45 | €14,987 | €7,204 | -€7,783 | -51.9% |
| Taxes | 450/3 | €14,987 | €7,204 | -€7,783 | -51.9% |
| Other amounts payable | 47/48 | €9,757 | €120,603 | +€110,846 | +1,136% |
| Accrued charges and deferred income | 492/3 | €5,864 | - | -€5,864 | |
| Remuneration, social security and pensions | 62 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,326 | €5,296 | -€1,029 | -16.3% |
| Other operating charges | 640/8 | €387 | €1,380 | +€992 | +256% |
| Non-recurring operating charges | 66A | - | €1,860 | +€1,860 | |
| Gross operating margin | 9900 | €50,253 | €54,672 | +€4,419 | +8.8% |
| Operating profit (loss) | 9901 | €43,500 | €46,136 | +€2,636 | +6.1% |
| Financial income | 75/76B | €93 | €581 | +€488 | +526% |
| Recurring financial income | 75 | €93 | €581 | +€488 | +526% |
| Financial charges | 65/66B | €172 | €186 | +€15 | +8.5% |
| Recurring financial charges | 65 | €172 | €186 | +€15 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €43,421 | €46,530 | +€3,109 | +7.2% |
| Income taxes | 67/77 | €9,244 | €9,787 | +€543 | +5.9% |
| Profit (loss) for the period | 9904 | €34,177 | €36,743 | +€2,566 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,177 | €36,743 | +€2,566 | +7.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.