POMMS': 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.
POMMS'
Largest movements
- Tangible fixed assets -€21,101
down €21,101 (-20.0%), from €105,630 to €84,529
of which Plant, machinery and equipment: -€11,178
- Receivables within one year +€1,949
up €1,949 (+47.3%), from €4,122 to €6,071
of which Trade receivables: +€1,491
- Cash -€1,403
down €1,403 (-46.6%), from €3,008 to €1,605
mainly Debts after one year (-€15,536) and Other debts (-€2,171)
- Debts after one year -€15,536
down €15,536 (-19.2%), from €80,797 to €65,261
- Other debts -€2,171
down €2,171 (-10.0%), from €21,695 to €19,524
- Short-term financial debts -€1,671
down €1,671 (-29.0%), from €5,767 to €4,096
- Profit (loss) carried forward -€1,408
down €1,408 (-5.8%), from -€24,205 to -€25,613
- Gross operating margin -€12,120
down €12,120 (-25.5%), from €47,593 to €35,473
- Other operating charges -€2,290
down €2,290 (-66.7%), from €3,433 to €1,143
- Financial charges -€2,242
down €2,242 (-13.3%), from €16,880 to €14,638
- Taxes -€1,320
no longer reported in 2025 (was €1,320)
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 | €122,500 | €101,949 | -€20,550 | -16.8% |
| Fixed assets | 21/28 | €105,630 | €84,529 | -€21,101 | -20.0% |
| Tangible fixed assets | 22/27 | €105,630 | €84,529 | -€21,101 | -20.0% |
| Plant, machinery and equipment | 23 | €45,092 | €33,913 | -€11,178 | -24.8% |
| Furniture and vehicles | 24 | €28 | - | -€28 | |
| Other tangible fixed assets | 26 | €60,510 | €50,616 | -€9,894 | -16.4% |
| Current assets | 29/58 | €16,870 | €17,420 | +€550 | +3.3% |
| Stocks and contracts in progress | 3 | €9,500 | €9,500 | = | 0.0% |
| Stocks | 30/36 | €9,500 | €9,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,122 | €6,071 | +€1,949 | +47.3% |
| Trade receivables | 40 | €2,482 | €3,973 | +€1,491 | +60.1% |
| Other amounts receivable | 41 | €1,641 | €2,098 | +€458 | +27.9% |
| Cash at bank and in hand | 54/58 | €3,008 | €1,605 | -€1,403 | -46.6% |
| Deferred charges and accrued income | 490/1 | €240 | €244 | +€4 | +1.7% |
| Total equity and liabilities | 10/49 | €122,500 | €101,949 | -€20,550 | -16.8% |
| Equity | 10/15 | -€19,205 | -€20,613 | -€1,408 | -7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,205 | -€25,613 | -€1,408 | -5.8% |
| Amounts payable | 17/49 | €141,705 | €122,563 | -€19,142 | -13.5% |
| Amounts payable after more than one year | 17 | €80,797 | €65,261 | -€15,536 | -19.2% |
| Financial debts | 170/4 | €80,797 | €65,261 | -€15,536 | -19.2% |
| Amounts payable within one year | 42/48 | €60,584 | €57,107 | -€3,477 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €16,492 | €16,817 | +€324 | +2.0% |
| Financial debts | 43 | €5,767 | €4,096 | -€1,671 | -29.0% |
| Credit institutions | 430/8 | €5,767 | €4,096 | -€1,671 | -29.0% |
| Trade debts | 44 | €12,552 | €12,470 | -€82 | -0.7% |
| Suppliers | 440/4 | €12,552 | €12,470 | -€82 | -0.7% |
| Taxes, remuneration and social security | 45 | €4,078 | €4,200 | +€122 | +3.0% |
| Taxes | 450/3 | €878 | €1,800 | +€922 | +105% |
| Remuneration and social security | 454/9 | €3,200 | €2,400 | -€800 | -25.0% |
| Other amounts payable | 47/48 | €21,695 | €19,524 | -€2,171 | -10.0% |
| Accrued charges and deferred income | 492/3 | €324 | €195 | -€129 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,995 | €21,101 | +€106 | +0.5% |
| Other operating charges | 640/8 | €3,433 | €1,143 | -€2,290 | -66.7% |
| Gross operating margin | 9900 | €47,593 | €35,473 | -€12,120 | -25.5% |
| Operating profit (loss) | 9901 | €23,164 | €13,229 | -€9,935 | -42.9% |
| Financial income | 75/76B | €473 | €0 | -€473 | -100.0% |
| Recurring financial income | 75 | €473 | €0 | -€473 | -100.0% |
| Financial charges | 65/66B | €16,880 | €14,638 | -€2,242 | -13.3% |
| Recurring financial charges | 65 | €16,880 | €14,638 | -€2,242 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €6,757 | -€1,408 | -€8,166 | |
| Income taxes | 67/77 | €1,320 | - | -€1,320 | |
| Profit (loss) for the period | 9904 | €5,437 | -€1,408 | -€6,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,437 | -€1,408 | -€6,846 |
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 17 October 2026 via checked.be.