POMOFI: 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.
POMOFI
Largest movements
- Financial fixed assets -€498,329
down €498,329 (-2.3%), from €22.1m to €21.6m
- Reserves -€709,804
down €709,804 (-3.3%), from €21.7m to €21.0m
of which Distributable reserves: -€709,804
- Financial income +€2.6m
up €2.6m (+152.5%), from €1.7m to €4.3m
of which Non-recurring financial income: +€2.5m
- Taxes +€227,220
up €227,220 (+223.2%), from €101,780 to €329,000
- Financial charges +€135,946
up €135,946 (+25.0%), from €543,518 to €679,464
of which Non-recurring financial charges: +€115,886
- Other operating charges -€9,992
down €9,992 (-19.1%), from €52,204 to €42,212
- Gross operating margin +€2,230
up €2,230 (+50.0%), from -€4,456 to -€2,226
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 | €22,667,706 | €21,957,252 | -€710,454 | -3.1% |
| Fixed assets | 21/28 | €22,076,100 | €21,577,771 | -€498,329 | -2.3% |
| Financial fixed assets | 28 | €22,076,100 | €21,577,771 | -€498,329 | -2.3% |
| Current assets | 29/58 | €591,606 | €379,481 | -€212,125 | -35.9% |
| Amounts receivable within one year | 40/41 | €297,316 | €120,486 | -€176,830 | -59.5% |
| Other amounts receivable | 41 | €297,316 | €120,486 | -€176,830 | -59.5% |
| Cash at bank and in hand | 54/58 | €294,290 | €258,995 | -€35,295 | -12.0% |
| Total equity and liabilities | 10/49 | €22,667,706 | €21,957,252 | -€710,454 | -3.1% |
| Equity | 10/15 | €22,666,934 | €21,957,130 | -€709,804 | -3.1% |
| Contributions | 10/11 | €930,000 | €930,000 | = | 0.0% |
| Capital | 10 | €930,000 | €930,000 | = | 0.0% |
| Issued capital | 100 | €930,000 | €930,000 | = | 0.0% |
| Reserves | 13 | €21,736,934 | €21,027,130 | -€709,804 | -3.3% |
| Non-distributable reserves | 130/1 | €93,000 | €93,000 | = | 0.0% |
| Legal reserve | 130 | €93,000 | €93,000 | = | 0.0% |
| Distributable reserves | 133 | €21,643,934 | €20,934,130 | -€709,804 | -3.3% |
| Amounts payable | 17/49 | €772 | €121 | -€651 | -84.3% |
| Amounts payable within one year | 42/48 | €772 | €121 | -€651 | -84.3% |
| Trade debts | 44 | €772 | €121 | -€651 | -84.3% |
| Suppliers | 440/4 | €772 | €121 | -€651 | -84.3% |
| Other operating charges | 640/8 | €52,204 | €42,212 | -€9,992 | -19.1% |
| Gross operating margin | 9900 | -€4,456 | -€2,226 | +€2,230 | +50.0% |
| Operating profit (loss) | 9901 | -€56,660 | -€44,438 | +€12,222 | +21.6% |
| Financial income | 75/76B | €1,719,964 | €4,343,098 | +€2.6m | +152.5% |
| Recurring financial income | 75 | €1,330,319 | €1,498,286 | +€167,967 | +12.6% |
| Non-recurring financial income | 76B | €389,645 | €2,844,812 | +€2.5m | +630.1% |
| Financial charges | 65/66B | €543,518 | €679,464 | +€135,946 | +25.0% |
| Recurring financial charges | 65 | €6,860 | €26,920 | +€20,060 | +292.4% |
| Non-recurring financial charges | 66B | €536,658 | €652,544 | +€115,886 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €1,119,786 | €3,619,196 | +€2.5m | +223.2% |
| Income taxes | 67/77 | €101,780 | €329,000 | +€227,220 | +223.2% |
| Profit (loss) for the period | 9904 | €1,018,006 | €3,290,196 | +€2.3m | +223.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,018,006 | €3,290,196 | +€2.3m | +223.2% |
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 5 October 2026 via checked.be.