POMPES ET VANNES: 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.
POMPES ET VANNES
Largest movements
- Receivables within one year -€63,735
down €63,735 (-53.1%), from €120,092 to €56,357
of which Trade receivables: -€33,541
- Cash +€49,245
up €49,245 (+30.3%), from €162,791 to €212,036
mainly Receivables within one year (+€63,735) and Net result for the year (+€34,432)
- Tangible fixed assets +€22,737
up €22,737 (+281%), from €8,080 to €30,818
of which Furniture and vehicles: +€24,381
- Reserves +€34,432
up €34,432 (+18.6%), from €185,436 to €219,868
- Tax, wage and social debts -€12,446
down €12,446 (-89.0%), from €13,990 to €1,544
- Trade debts -€11,555
down €11,555 (-49.3%), from €23,433 to €11,878
- Depreciation +€3,151
up €3,151 (+111%), from €2,833 to €5,984
- Taxes -€1,474
down €1,474 (-8.2%), from €18,017 to €16,544
- Financial charges -€1,024
down €1,024 (-43.4%), from €2,358 to €1,335
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 | €294,971 | €304,174 | +€9,203 | +3.1% |
| Fixed assets | 21/28 | €8,916 | €31,375 | +€22,459 | +252% |
| Intangible fixed assets | 21 | €836 | €558 | -€278 | -33.3% |
| Tangible fixed assets | 22/27 | €8,080 | €30,818 | +€22,737 | +281% |
| Plant, machinery and equipment | 23 | €172 | - | -€172 | |
| Furniture and vehicles | 24 | €3,135 | €27,515 | +€24,381 | +778% |
| Other tangible fixed assets | 26 | €4,774 | €3,302 | -€1,471 | -30.8% |
| Current assets | 29/58 | €286,055 | €272,799 | -€13,256 | -4.6% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,092 | €56,357 | -€63,735 | -53.1% |
| Trade receivables | 40 | €83,332 | €49,791 | -€33,541 | -40.2% |
| Other amounts receivable | 41 | €36,760 | €6,566 | -€30,194 | -82.1% |
| Cash at bank and in hand | 54/58 | €162,791 | €212,036 | +€49,245 | +30.3% |
| Deferred charges and accrued income | 490/1 | €1,173 | €2,406 | +€1,233 | +105% |
| Total equity and liabilities | 10/49 | €294,971 | €304,174 | +€9,203 | +3.1% |
| Equity | 10/15 | €210,090 | €244,522 | +€34,432 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,436 | €219,868 | +€34,432 | +18.6% |
| Distributable reserves | 133 | €185,436 | €219,868 | +€34,432 | +18.6% |
| Profit (loss) carried forward | 14 | €6,054 | €6,054 | = | 0.0% |
| Amounts payable | 17/49 | €84,881 | €59,652 | -€25,229 | -29.7% |
| Amounts payable within one year | 42/48 | €84,681 | €59,652 | -€25,029 | -29.6% |
| Trade debts | 44 | €23,433 | €11,878 | -€11,555 | -49.3% |
| Suppliers | 440/4 | €23,433 | €11,878 | -€11,555 | -49.3% |
| Taxes, remuneration and social security | 45 | €13,990 | €1,544 | -€12,446 | -89.0% |
| Taxes | 450/3 | €13,990 | €1,544 | -€12,446 | -89.0% |
| Other amounts payable | 47/48 | €47,258 | €46,230 | -€1,029 | -2.2% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,833 | €5,984 | +€3,151 | +111% |
| Other operating charges | 640/8 | €268 | €851 | +€583 | +218% |
| Gross operating margin | 9900 | €58,694 | €58,868 | +€174 | +0.3% |
| Operating profit (loss) | 9901 | €55,593 | €52,033 | -€3,560 | -6.4% |
| Financial income | 75/76B | €264 | €277 | +€13 | +4.9% |
| Recurring financial income | 75 | €264 | €277 | +€13 | +4.9% |
| Financial charges | 65/66B | €2,358 | €1,335 | -€1,024 | -43.4% |
| Recurring financial charges | 65 | €2,358 | €1,335 | -€1,024 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €53,499 | €50,976 | -€2,523 | -4.7% |
| Income taxes | 67/77 | €18,017 | €16,544 | -€1,474 | -8.2% |
| Profit (loss) for the period | 9904 | €35,481 | €34,432 | -€1,049 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,481 | €34,432 | -€1,049 | -3.0% |
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 30 October 2026 via checked.be.