POMPES P.H.C.: 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 P.H.C.
Largest movements
- Current investments +€100,462
up €100,462 (+91.4%), from €109,916 to €210,378
- Receivables within one year -€89,270
down €89,270 (-28.0%), from €318,423 to €229,153
of which Other amounts receivable: -€75,000
- Tangible fixed assets -€81,719
down €81,719 (-10.1%), from €812,577 to €730,858
of which Land and buildings: -€57,789
- Cash -€51,399
down €51,399 (-15.8%), from €325,916 to €274,517
mainly Contributions, distributions and other (-€186,101) and Current investments (-€100,462)
- Stocks and contracts +€51,084
up €51,084 (+7.2%), from €707,300 to €758,384
- Debts after one year -€56,255
down €56,255 (-11.3%), from €496,178 to €439,922
- Reserves -€48,076
down €48,076 (-3.6%), from €1.3m to €1.3m
of which Distributable reserves: -€48,076
- Trade debts +€47,339
up €47,339 (+61.8%), from €76,570 to €123,909
- Other debts -€40,597
down €40,597 (-31.7%), from €128,000 to €87,403
- Tax, wage and social debts +€29,733
up €29,733 (+42.3%), from €70,359 to €100,092
of which Taxes: +€53,691
- Purchases and services +€150,919
up €150,919 (+8.8%), from €1.7m to €1.9m
- Turnover +€90,536
up €90,536 (+3.8%), from €2.4m to €2.5m
- Gross operating margin -€57,777
down €57,777 (-8.4%), from €684,911 to €627,134
- Taxes +€52,245
up €52,245 (+86.1%), from €60,671 to €112,916
- Staff costs -€42,381
down €42,381 (-13.6%), from €311,298 to €268,917
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 | €2,274,131 | €2,203,289 | -€70,842 | -3.1% |
| Fixed assets | 21/28 | €812,577 | €730,858 | -€81,719 | -10.1% |
| Tangible fixed assets | 22/27 | €812,577 | €730,858 | -€81,719 | -10.1% |
| Land and buildings | 22 | €706,270 | €648,481 | -€57,789 | -8.2% |
| Plant, machinery and equipment | 23 | €7,974 | €10,737 | +€2,762 | +34.6% |
| Furniture and vehicles | 24 | €98,333 | €71,641 | -€26,692 | -27.1% |
| Current assets | 29/58 | €1,461,554 | €1,472,431 | +€10,877 | +0.7% |
| Stocks and contracts in progress | 3 | €707,300 | €758,384 | +€51,084 | +7.2% |
| Stocks | 30/36 | €707,300 | €758,384 | +€51,084 | +7.2% |
| Amounts receivable within one year | 40/41 | €318,423 | €229,153 | -€89,270 | -28.0% |
| Trade receivables | 40 | €218,051 | €203,781 | -€14,270 | -6.5% |
| Other amounts receivable | 41 | €100,372 | €25,372 | -€75,000 | -74.7% |
| Current investments | 50/53 | €109,916 | €210,378 | +€100,462 | +91.4% |
| Cash at bank and in hand | 54/58 | €325,916 | €274,517 | -€51,399 | -15.8% |
| Total equity and liabilities | 10/49 | €2,274,131 | €2,203,289 | -€70,842 | -3.1% |
| Equity | 10/15 | €1,447,623 | €1,395,707 | -€51,916 | -3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,335,583 | €1,287,507 | -€48,076 | -3.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,329,383 | €1,281,307 | -€48,076 | -3.6% |
| Investment grants | 15 | €50,040 | €46,200 | -€3,840 | -7.7% |
| Amounts payable | 17/49 | €826,508 | €807,582 | -€18,926 | -2.3% |
| Amounts payable after more than one year | 17 | €496,178 | €439,922 | -€56,255 | -11.3% |
| Financial debts | 170/4 | €496,178 | €439,922 | -€56,255 | -11.3% |
| Amounts payable within one year | 42/48 | €330,330 | €367,659 | +€37,329 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €55,401 | €56,255 | +€854 | +1.5% |
| Trade debts | 44 | €76,570 | €123,909 | +€47,339 | +61.8% |
| Suppliers | 440/4 | €76,570 | €123,909 | +€47,339 | +61.8% |
| Taxes, remuneration and social security | 45 | €70,359 | €100,092 | +€29,733 | +42.3% |
| Taxes | 450/3 | €46,401 | €100,092 | +€53,691 | +116% |
| Remuneration and social security | 454/9 | €23,958 | - | -€23,958 | |
| Other amounts payable | 47/48 | €128,000 | €87,403 | -€40,597 | -31.7% |
| Turnover | 70 | €2,381,995 | €2,472,531 | +€90,536 | +3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,712,550 | €1,863,469 | +€150,919 | +8.8% |
| Remuneration, social security and pensions | 62 | €311,298 | €268,917 | -€42,381 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,273 | €92,418 | -€1,854 | -2.0% |
| Other operating charges | 640/8 | €11,602 | €11,949 | +€346 | +3.0% |
| Non-recurring operating charges | 66A | €592 | - | -€592 | |
| Gross operating margin | 9900 | €684,911 | €627,134 | -€57,777 | -8.4% |
| Operating profit (loss) | 9901 | €267,146 | €253,850 | -€13,296 | -5.0% |
| Financial income | 75/76B | €10,014 | €12,338 | +€2,323 | +23.2% |
| Recurring financial income | 75 | €10,014 | €12,338 | +€2,323 | +23.2% |
| Financial charges | 65/66B | €17,467 | €19,087 | +€1,621 | +9.3% |
| Recurring financial charges | 65 | €17,467 | €19,087 | +€1,621 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €259,694 | €247,101 | -€12,593 | -4.8% |
| Income taxes | 67/77 | €60,671 | €112,916 | +€52,245 | +86.1% |
| Profit (loss) for the period | 9904 | €199,023 | €134,185 | -€64,838 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €199,023 | €134,185 | -€64,838 | -32.6% |
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 18 October 2026 via checked.be.