POMMERY: 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.
POMMERY
Largest movements
- Tangible fixed assets -€133,474
down €133,474 (-76.6%), from €174,145 to €40,670
- Stocks and contracts -€122,566
down €122,566 (-12.4%), from €992,207 to €869,641
- Debts after one year -€298,555
down €298,555 (-58.0%), from €514,805 to €216,250
- Reserves +€50,929
up €50,929 (+7.8%), from €656,366 to €707,295
of which Distributable reserves: +€50,929
- Gross operating margin +€25,638
up €25,638 (+35.3%), from €72,723 to €98,360
- Financial charges -€16,736
down €16,736 (-49.7%), from €33,684 to €16,949
- Taxes +€15,104
up €15,104 (+806.3%), from €1,873 to €16,978
- Depreciation -€5,800
down €5,800 (-69.0%), from €8,411 to €2,611
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 | €1,359,481 | €1,104,337 | -€255,144 | -18.8% |
| Fixed assets | 21/28 | €174,145 | €40,670 | -€133,474 | -76.6% |
| Tangible fixed assets | 22/27 | €174,145 | €40,670 | -€133,474 | -76.6% |
| Land and buildings | 22 | €174,145 | €40,670 | -€133,474 | -76.6% |
| Current assets | 29/58 | €1,185,336 | €1,063,666 | -€121,670 | -10.3% |
| Stocks and contracts in progress | 3 | €992,207 | €869,641 | -€122,566 | -12.4% |
| Stocks | 30/36 | €992,207 | €869,641 | -€122,566 | -12.4% |
| Amounts receivable within one year | 40/41 | €182,677 | €182,572 | -€104 | -0.1% |
| Other amounts receivable | 41 | €182,677 | €182,572 | -€104 | -0.1% |
| Cash at bank and in hand | 54/58 | €10,372 | €11,283 | +€911 | +8.8% |
| Deferred charges and accrued income | 490/1 | €81 | €170 | +€90 | +111.2% |
| Total equity and liabilities | 10/49 | €1,359,481 | €1,104,337 | -€255,144 | -18.8% |
| Equity | 10/15 | €676,366 | €727,295 | +€50,929 | +7.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €656,366 | €707,295 | +€50,929 | +7.8% |
| Tax-exempt reserves | 132 | €43,319 | €43,319 | = | 0.0% |
| Distributable reserves | 133 | €613,046 | €663,975 | +€50,929 | +8.3% |
| Amounts payable | 17/49 | €683,115 | €377,042 | -€306,074 | -44.8% |
| Amounts payable after more than one year | 17 | €514,805 | €216,250 | -€298,555 | -58.0% |
| Financial debts | 170/4 | €514,805 | €216,250 | -€298,555 | -58.0% |
| Amounts payable within one year | 42/48 | €168,311 | €159,842 | -€8,469 | -5.0% |
| Trade debts | 44 | €318 | €4,555 | +€4,237 | +1331.0% |
| Suppliers | 440/4 | €318 | €4,555 | +€4,237 | +1331.0% |
| Taxes, remuneration and social security | 45 | €1,831 | €2,625 | +€795 | +43.4% |
| Taxes | 450/3 | €1,831 | €2,625 | +€795 | +43.4% |
| Other amounts payable | 47/48 | €166,162 | €152,662 | -€13,500 | -8.1% |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Non-recurring operating income | 76A | - | €87,637 | +€87,637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,411 | €2,611 | -€5,800 | -69.0% |
| Other operating charges | 640/8 | €10,564 | €10,894 | +€330 | +3.1% |
| Gross operating margin | 9900 | €72,723 | €98,360 | +€25,638 | +35.3% |
| Operating profit (loss) | 9901 | €53,748 | €84,855 | +€31,108 | +57.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €33,684 | €16,949 | -€16,736 | -49.7% |
| Recurring financial charges | 65 | €33,684 | €16,949 | -€16,736 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €20,064 | €67,907 | +€47,843 | +238.4% |
| Income taxes | 67/77 | €1,873 | €16,978 | +€15,104 | +806.3% |
| Profit (loss) for the period | 9904 | €18,191 | €50,929 | +€32,738 | +180.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,191 | €50,929 | +€32,738 | +180.0% |
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 11 October 2026 via checked.be.