POMMEE: what changed
Two fiscal 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.
POMMEE
Largest movements
- Receivables within one year +€390,522
up €390,522 (+57.5%), from €679,233 to €1.1m
of which Trade receivables: +€392,775
- Tangible fixed assets +€151,824
up €151,824 (+17.4%), from €874,600 to €1.0m
of which Plant, machinery and equipment: +€186,552
- Cash -€52,476
down €52,476 (-33.6%), from €156,240 to €103,764
mainly Receivables within one year (-€390,522) and Investment in fixed assets (net) (-€304,508)
- Intangible fixed assets +€48,006
up €48,006 (+130.1%), from €36,909 to €84,915
- Stocks and contracts -€33,709
down €33,709 (-10.6%), from €316,960 to €283,251
of which Contracts in progress: -€29,100
- Profit (loss) carried forward +€307,514
up €307,514 (+542.8%), from €56,656 to €364,170
- Debts after one year +€104,841
up €104,841 (+16.6%), from €631,478 to €736,318
- Trade debts +€45,471
up €45,471 (+19.2%), from €237,151 to €282,621
- Tax, wage and social debts +€41,620
up €41,620 (+61.0%), from €68,217 to €109,837
of which Taxes: +€35,244
- Staff costs -€43,628
down €43,628 (-6.1%), from €720,282 to €676,654
- Taxes -€36,230
down €36,230 (-26.2%), from €138,206 to €101,976
- Gross operating margin +€22,033
up €22,033 (+1.8%), from €1.3m to €1.3m
- Other operating charges +€14,962
up €14,962 (+125.5%), from €11,923 to €26,885
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 | €2,678,232 | €3,180,875 | +€502,643 | +18.8% |
| Fixed assets | 21/28 | €911,509 | €1,111,339 | +€199,830 | +21.9% |
| Intangible fixed assets | 21 | €36,909 | €84,915 | +€48,006 | +130.1% |
| Tangible fixed assets | 22/27 | €874,600 | €1,026,424 | +€151,824 | +17.4% |
| Land and buildings | 22 | €742,673 | €718,657 | -€24,016 | -3.2% |
| Plant, machinery and equipment | 23 | €102,649 | €289,201 | +€186,552 | +181.7% |
| Furniture and vehicles | 24 | €29,278 | €18,566 | -€10,712 | -36.6% |
| Current assets | 29/58 | €1,766,724 | €2,069,536 | +€302,812 | +17.1% |
| Stocks and contracts in progress | 3 | €316,960 | €283,251 | -€33,709 | -10.6% |
| Stocks | 30/36 | €130,710 | €126,101 | -€4,609 | -3.5% |
| Contracts in progress | 37 | €186,250 | €157,150 | -€29,100 | -15.6% |
| Amounts receivable within one year | 40/41 | €679,233 | €1,069,755 | +€390,522 | +57.5% |
| Trade receivables | 40 | €666,505 | €1,059,280 | +€392,775 | +58.9% |
| Other amounts receivable | 41 | €12,727 | €10,475 | -€2,252 | -17.7% |
| Current investments | 50/53 | €595,900 | €601,001 | +€5,101 | +0.9% |
| Cash at bank and in hand | 54/58 | €156,240 | €103,764 | -€52,476 | -33.6% |
| Deferred charges and accrued income | 490/1 | €18,391 | €11,765 | -€6,626 | -36.0% |
| Total equity and liabilities | 10/49 | €2,678,232 | €3,180,875 | +€502,643 | +18.8% |
| Equity | 10/15 | €1,558,285 | €1,859,120 | +€300,835 | +19.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,368,800 | €1,368,800 | = | 0.0% |
| Distributable reserves | 133 | €1,368,800 | €1,368,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,656 | €364,170 | +€307,514 | +542.8% |
| Investment grants | 15 | €112,369 | €105,689 | -€6,679 | -5.9% |
| Provisions and deferred taxes | 16 | €60,000 | €60,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €60,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,059,948 | €1,261,755 | +€201,808 | +19.0% |
| Amounts payable after more than one year | 17 | €631,478 | €736,318 | +€104,841 | +16.6% |
| Financial debts | 170/4 | €631,478 | €736,318 | +€104,841 | +16.6% |
| Amounts payable within one year | 42/48 | €422,190 | €525,437 | +€103,247 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €98,684 | €118,784 | +€20,101 | +20.4% |
| Trade debts | 44 | €237,151 | €282,621 | +€45,471 | +19.2% |
| Suppliers | 440/4 | €237,151 | €282,621 | +€45,471 | +19.2% |
| Taxes, remuneration and social security | 45 | €68,217 | €109,837 | +€41,620 | +61.0% |
| Taxes | 450/3 | €16,064 | €51,308 | +€35,244 | +219.4% |
| Remuneration and social security | 454/9 | €52,153 | €58,529 | +€6,376 | +12.2% |
| Other amounts payable | 47/48 | €18,139 | €14,194 | -€3,945 | -21.7% |
| Accrued charges and deferred income | 492/3 | €6,280 | - | -€6,280 | |
| Remuneration, social security and pensions | 62 | €720,282 | €676,654 | -€43,628 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,615 | €104,677 | +€3,062 | +3.0% |
| Other operating charges | 640/8 | €11,923 | €26,885 | +€14,962 | +125.5% |
| Non-recurring operating charges | 66A | - | €54,827 | +€54,827 | |
| Gross operating margin | 9900 | €1,257,139 | €1,279,172 | +€22,033 | +1.8% |
| Operating profit (loss) | 9901 | €423,319 | €416,129 | -€7,190 | -1.7% |
| Financial income | 75/76B | €12,361 | €14,068 | +€1,707 | +13.8% |
| Recurring financial income | 75 | €12,361 | €14,068 | +€1,707 | +13.8% |
| Financial charges | 65/66B | €11,133 | €12,543 | +€1,410 | +12.7% |
| Recurring financial charges | 65 | €11,133 | €12,543 | +€1,410 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €424,547 | €417,654 | -€6,893 | -1.6% |
| Income taxes | 67/77 | €138,206 | €101,976 | -€36,230 | -26.2% |
| Profit (loss) for the period | 9904 | €286,341 | €315,678 | +€29,337 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €286,341 | €315,678 | +€29,337 | +10.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.