POMPES NEPTUNE: 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 NEPTUNE
Largest movements
- Cash +€293,812
up €293,812 (+55.5%), from €528,979 to €822,792
mainly Stocks and contracts (+€281,956) and Net result for the year (+€250,609)
- Stocks and contracts -€281,956
down €281,956 (-26.2%), from €1.1m to €792,455
- Receivables within one year -€170,431
down €170,431 (-35.0%), from €486,269 to €315,838
of which Other amounts receivable: -€173,615
- Tangible fixed assets +€39,351
up €39,351 (+140%), from €28,093 to €67,444
of which Furniture and vehicles: +€20,503
- Reserves +€250,609
up €250,609 (+16.5%), from €1.5m to €1.8m
of which Distributable reserves: +€250,609
- Other debts -€152,602
down €152,602 (-73.9%), from €206,608 to €54,006
- Trade debts -€145,126
down €145,126 (-58.3%), from €248,790 to €103,665
- Tax, wage and social debts -€68,546
down €68,546 (-59.0%), from €116,168 to €47,622
of which Taxes: -€73,116
- Gross operating margin -€195,380
down €195,380 (-26.6%), from €733,247 to €537,867
- Taxes -€51,499
down €51,499 (-37.2%), from €138,421 to €86,922
- Depreciation -€16,374
down €16,374 (-44.3%), from €36,922 to €20,548
- Financial income -€14,983
down €14,983 (-50.7%), from €29,539 to €14,556
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 | €2,118,795 | €2,003,131 | -€115,664 | -5.5% |
| Fixed assets | 21/28 | €29,136 | €72,047 | +€42,910 | +147% |
| Intangible fixed assets | 21 | - | €3,559 | +€3,559 | |
| Tangible fixed assets | 22/27 | €28,093 | €67,444 | +€39,351 | +140% |
| Plant, machinery and equipment | 23 | €4,704 | €22,132 | +€17,428 | +371% |
| Furniture and vehicles | 24 | €23,389 | €43,892 | +€20,503 | +87.7% |
| Other tangible fixed assets | 26 | - | €1,421 | +€1,421 | |
| Financial fixed assets | 28 | €1,043 | €1,043 | = | 0.0% |
| Current assets | 29/58 | €2,089,659 | €1,931,085 | -€158,574 | -7.6% |
| Stocks and contracts in progress | 3 | €1,074,411 | €792,455 | -€281,956 | -26.2% |
| Stocks | 30/36 | €1,074,411 | €792,455 | -€281,956 | -26.2% |
| Amounts receivable within one year | 40/41 | €486,269 | €315,838 | -€170,431 | -35.0% |
| Trade receivables | 40 | €275,799 | €278,983 | +€3,184 | +1.2% |
| Other amounts receivable | 41 | €210,470 | €36,855 | -€173,615 | -82.5% |
| Cash at bank and in hand | 54/58 | €528,979 | €822,792 | +€293,812 | +55.5% |
| Total equity and liabilities | 10/49 | €2,118,795 | €2,003,131 | -€115,664 | -5.5% |
| Equity | 10/15 | €1,547,229 | €1,797,839 | +€250,609 | +16.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,522,229 | €1,772,839 | +€250,609 | +16.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,522,229 | €1,772,839 | +€250,609 | +16.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €571,566 | €205,293 | -€366,273 | -64.1% |
| Amounts payable within one year | 42/48 | €571,566 | €205,293 | -€366,273 | -64.1% |
| Trade debts | 44 | €248,790 | €103,665 | -€145,126 | -58.3% |
| Suppliers | 440/4 | €248,790 | €103,665 | -€145,126 | -58.3% |
| Taxes, remuneration and social security | 45 | €116,168 | €47,622 | -€68,546 | -59.0% |
| Taxes | 450/3 | €89,018 | €15,902 | -€73,116 | -82.1% |
| Remuneration and social security | 454/9 | €27,149 | €31,719 | +€4,570 | +16.8% |
| Other amounts payable | 47/48 | €206,608 | €54,006 | -€152,602 | -73.9% |
| Non-recurring operating income | 76A | €5,785 | €0 | -€5,785 | -100% |
| Remuneration, social security and pensions | 62 | €170,568 | €165,637 | -€4,930 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,922 | €20,548 | -€16,374 | -44.3% |
| Other operating charges | 640/8 | €2,111 | €1,709 | -€402 | -19.0% |
| Gross operating margin | 9900 | €733,247 | €537,867 | -€195,380 | -26.6% |
| Operating profit (loss) | 9901 | €523,646 | €349,972 | -€173,674 | -33.2% |
| Financial income | 75/76B | €29,539 | €14,556 | -€14,983 | -50.7% |
| Recurring financial income | 75 | €29,539 | €14,556 | -€14,983 | -50.7% |
| Financial charges | 65/66B | €22,964 | €26,997 | +€4,033 | +17.6% |
| Recurring financial charges | 65 | €22,964 | €26,997 | +€4,033 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €530,221 | €337,531 | -€192,689 | -36.3% |
| Income taxes | 67/77 | €138,421 | €86,922 | -€51,499 | -37.2% |
| Profit (loss) for the period | 9904 | €391,799 | €250,609 | -€141,190 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €391,799 | €250,609 | -€141,190 | -36.0% |
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 16 October 2026 via checked.be.