POMP-BY'DEL: 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.
POMP-BY'DEL
Largest movements
- Cash -€28,239
down €28,239 (-40.0%), from €70,604 to €42,365
mainly Stocks and contracts (-€14,082) and Investment in fixed assets (net) (-€11,216)
- Stocks and contracts +€14,082
up €14,082 (+137.1%), from €10,269 to €24,351
- Receivables within one year +€7,936
up €7,936 (+25.9%), from €30,587 to €38,523
of which Trade receivables: +€9,865
- Tangible fixed assets -€5,122
down €5,122 (-7.8%), from €65,551 to €60,429
of which Plant, machinery and equipment: -€4,980
- Trade debts -€8,765
down €8,765 (-26.4%), from €33,224 to €24,460
- Debts after one year +€3,156
up €3,156 (+20.8%), from €15,149 to €18,304
- Tax, wage and social debts -€2,057
down €2,057 (-24.4%), from €8,420 to €6,362
of which Remuneration and social security: -€1,960
- Current portion of long-term debt -€2,041
down €2,041 (-28.1%), from €7,271 to €5,230
- Gross operating margin -€58,577
down €58,577 (-67.9%), from €86,318 to €27,741
- Staff costs -€26,914
down €26,914 (-96.9%), from €27,776 to €862
- Taxes -€8,990
down €8,990 (-85.1%), from €10,559 to €1,570
- Depreciation -€4,216
down €4,216 (-20.5%), from €20,554 to €16,337
- Other operating charges +€1,032
up €1,032 (+48.1%), from €2,144 to €3,176
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 | €180,107 | €169,866 | -€10,241 | -5.7% |
| Fixed assets | 21/28 | €65,551 | €60,429 | -€5,122 | -7.8% |
| Tangible fixed assets | 22/27 | €65,551 | €60,429 | -€5,122 | -7.8% |
| Land and buildings | 22 | €5,609 | €6,532 | +€922 | +16.4% |
| Plant, machinery and equipment | 23 | €33,800 | €28,820 | -€4,980 | -14.7% |
| Furniture and vehicles | 24 | €26,142 | €25,078 | -€1,064 | -4.1% |
| Current assets | 29/58 | €114,556 | €109,437 | -€5,120 | -4.5% |
| Stocks and contracts in progress | 3 | €10,269 | €24,351 | +€14,082 | +137.1% |
| Stocks | 30/36 | €10,269 | €24,351 | +€14,082 | +137.1% |
| Amounts receivable within one year | 40/41 | €30,587 | €38,523 | +€7,936 | +25.9% |
| Trade receivables | 40 | €9,553 | €19,418 | +€9,865 | +103.3% |
| Other amounts receivable | 41 | €21,034 | €19,105 | -€1,929 | -9.2% |
| Cash at bank and in hand | 54/58 | €70,604 | €42,365 | -€28,239 | -40.0% |
| Deferred charges and accrued income | 490/1 | €3,096 | €4,198 | +€1,102 | +35.6% |
| Total equity and liabilities | 10/49 | €180,107 | €169,866 | -€10,241 | -5.7% |
| Equity | 10/15 | €108,571 | €108,745 | +€174 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,129 | €26,129 | = | 0.0% |
| Distributable reserves | 133 | €26,129 | €26,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,843 | €64,017 | +€174 | +0.3% |
| Amounts payable | 17/49 | €71,536 | €61,121 | -€10,415 | -14.6% |
| Amounts payable after more than one year | 17 | €15,149 | €18,304 | +€3,156 | +20.8% |
| Financial debts | 170/4 | €15,149 | €18,304 | +€3,156 | +20.8% |
| Amounts payable within one year | 42/48 | €56,388 | €42,816 | -€13,571 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €7,271 | €5,230 | -€2,041 | -28.1% |
| Trade debts | 44 | €33,224 | €24,460 | -€8,765 | -26.4% |
| Suppliers | 440/4 | €33,224 | €24,460 | -€8,765 | -26.4% |
| Taxes, remuneration and social security | 45 | €8,420 | €6,362 | -€2,057 | -24.4% |
| Taxes | 450/3 | €1,257 | €1,160 | -€97 | -7.7% |
| Remuneration and social security | 454/9 | €7,163 | €5,203 | -€1,960 | -27.4% |
| Other amounts payable | 47/48 | €7,472 | €6,764 | -€708 | -9.5% |
| Non-recurring operating income | 76A | €200 | €3,105 | +€2,905 | +1452.3% |
| Remuneration, social security and pensions | 62 | €27,776 | €862 | -€26,914 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,554 | €16,337 | -€4,216 | -20.5% |
| Other operating charges | 640/8 | €2,144 | €3,176 | +€1,032 | +48.1% |
| Non-recurring operating charges | 66A | - | €4,169 | +€4,169 | |
| Gross operating margin | 9900 | €86,318 | €27,741 | -€58,577 | -67.9% |
| Operating profit (loss) | 9901 | €35,844 | €3,196 | -€32,648 | -91.1% |
| Financial income | 75/76B | €13 | €13 | -€0 | -0.2% |
| Recurring financial income | 75 | €13 | €13 | -€0 | -0.2% |
| Financial charges | 65/66B | €1,029 | €1,465 | +€436 | +42.4% |
| Recurring financial charges | 65 | €1,029 | €1,465 | +€436 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €34,828 | €1,744 | -€33,084 | -95.0% |
| Income taxes | 67/77 | €10,559 | €1,570 | -€8,990 | -85.1% |
| Profit (loss) for the period | 9904 | €24,269 | €174 | -€24,094 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,269 | €174 | -€24,094 | -99.3% |
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.