POMODORO: 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.
POMODORO
Largest movements
- Tangible fixed assets -€17,342
down €17,342 (-22.6%), from €76,599 to €59,257
- Cash -€11,668
down €11,668 (-50.9%), from €22,915 to €11,247
mainly Trade debts (-€24,743) and Deferred charges and accrued income (-€11,299)
- Deferred charges and accrued income +€11,299
new in 2024: €11,299
- Current investments +€8,600
up €8,600 (+535%), from €1,608 to €10,208
- Receivables within one year +€2,755
up €2,755 (+70.2%), from €3,922 to €6,677
of which Other amounts receivable: +€1,390
- Trade debts -€24,743
down €24,743 (-67.0%), from €36,943 to €12,199
- Reserves +€20,042
up €20,042 (+34.2%), from €58,535 to €78,577
- Debts after one year -€9,200
down €9,200 (-38.5%), from €23,917 to €14,717
- Tax, wage and social debts +€5,234
up €5,234 (+18.6%), from €28,169 to €33,403
of which Taxes: +€3,891
- Gross operating margin -€60,557
down €60,557 (-37.1%), from €163,194 to €102,637
- Taxes -€12,464
down €12,464 (-55.5%), from €22,464 to €10,000
- Depreciation -€6,807
down €6,807 (-28.2%), from €24,149 to €17,342
- Financial charges -€3,230
down €3,230 (-42.1%), from €7,674 to €4,445
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 | €174,440 | €166,957 | -€7,483 | -4.3% |
| Fixed assets | 21/28 | €141,475 | €124,133 | -€17,342 | -12.3% |
| Tangible fixed assets | 22/27 | €76,599 | €59,257 | -€17,342 | -22.6% |
| Land and buildings | 22 | €26,141 | €23,333 | -€2,808 | -10.7% |
| Plant, machinery and equipment | 23 | €26,349 | €18,233 | -€8,116 | -30.8% |
| Furniture and vehicles | 24 | €24,109 | €17,690 | -€6,418 | -26.6% |
| Financial fixed assets | 28 | €64,876 | €64,876 | = | 0.0% |
| Current assets | 29/58 | €32,965 | €42,824 | +€9,859 | +29.9% |
| Stocks and contracts in progress | 3 | €4,520 | €3,393 | -€1,127 | -24.9% |
| Stocks | 30/36 | €4,520 | €3,393 | -€1,127 | -24.9% |
| Amounts receivable within one year | 40/41 | €3,922 | €6,677 | +€2,755 | +70.2% |
| Trade receivables | 40 | €2,906 | €4,271 | +€1,365 | +47.0% |
| Other amounts receivable | 41 | €1,016 | €2,406 | +€1,390 | +137% |
| Current investments | 50/53 | €1,608 | €10,208 | +€8,600 | +535% |
| Cash at bank and in hand | 54/58 | €22,915 | €11,247 | -€11,668 | -50.9% |
| Deferred charges and accrued income | 490/1 | - | €11,299 | +€11,299 | |
| Total equity and liabilities | 10/49 | €174,440 | €166,957 | -€7,483 | -4.3% |
| Equity | 10/15 | €63,535 | €83,577 | +€20,042 | +31.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,535 | €78,577 | +€20,042 | +34.2% |
| Distributable reserves | 133 | €58,535 | €78,577 | +€20,042 | +34.2% |
| Amounts payable | 17/49 | €110,905 | €83,380 | -€27,525 | -24.8% |
| Amounts payable after more than one year | 17 | €23,917 | €14,717 | -€9,200 | -38.5% |
| Financial debts | 170/4 | €23,917 | €14,717 | -€9,200 | -38.5% |
| Amounts payable within one year | 42/48 | €86,988 | €68,663 | -€18,325 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €9,200 | €9,200 | = | 0.0% |
| Financial debts | 43 | €12,676 | €13,860 | +€1,184 | +9.3% |
| Credit institutions | 430/8 | €12,676 | €13,860 | +€1,184 | +9.3% |
| Trade debts | 44 | €36,943 | €12,199 | -€24,743 | -67.0% |
| Suppliers | 440/4 | €36,943 | €12,199 | -€24,743 | -67.0% |
| Taxes, remuneration and social security | 45 | €28,169 | €33,403 | +€5,234 | +18.6% |
| Taxes | 450/3 | €23,862 | €27,753 | +€3,891 | +16.3% |
| Remuneration and social security | 454/9 | €4,307 | €5,650 | +€1,343 | +31.2% |
| Remuneration, social security and pensions | 62 | €48,559 | €48,545 | -€14 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,149 | €17,342 | -€6,807 | -28.2% |
| Other operating charges | 640/8 | €3,047 | €2,287 | -€759 | -24.9% |
| Gross operating margin | 9900 | €163,194 | €102,637 | -€60,557 | -37.1% |
| Operating profit (loss) | 9901 | €87,440 | €34,462 | -€52,978 | -60.6% |
| Financial income | 75/76B | €1,234 | €24 | -€1,209 | -98.0% |
| Recurring financial income | 75 | €1,234 | €24 | -€1,209 | -98.0% |
| Financial charges | 65/66B | €7,674 | €4,445 | -€3,230 | -42.1% |
| Recurring financial charges | 65 | €7,674 | €4,445 | -€3,230 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €80,999 | €30,042 | -€50,957 | -62.9% |
| Income taxes | 67/77 | €22,464 | €10,000 | -€12,464 | -55.5% |
| Profit (loss) for the period | 9904 | €58,535 | €20,042 | -€38,493 | -65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,535 | €20,042 | -€38,493 | -65.8% |
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 13 October 2026 via checked.be.