POMPON: 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.
POMPON
Largest movements
- Financial fixed assets -€1.0m
down €1.0m (-11.8%), from €8.7m to €7.6m
- Current investments -€438,771
down €438,771 (-8.2%), from €5.3m to €4.9m
- Profit (loss) carried forward -€847,571
down €847,571 (-12.5%), from €6.8m to €5.9m
- Reserves -€202,872
down €202,872 (-5.1%), from €4.0m to €3.8m
of which Distributable reserves: -€202,872
- Financial income -€3.7m
down €3.7m (-85.7%), from €4.3m to €609,379
of which Non-recurring financial income: -€3.8m
- Financial charges +€431,045
up €431,045 (+264.9%), from €162,726 to €593,771
of which Non-recurring financial charges: +€554,587
- Gross operating margin -€118,805
down €118,805 (-129.8%), from -€91,538 to -€210,343
- Taxes +€118,152
up €118,152 (+22.2%), from €531,062 to €649,214
- Other operating charges -€13,755
down €13,755 (-89.8%), from €15,324 to €1,569
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,824,790 | €13,649,518 | -€1.2m | -7.9% |
| Fixed assets | 21/28 | €9,090,530 | €8,206,090 | -€884,440 | -9.7% |
| Tangible fixed assets | 22/27 | €430,866 | €565,566 | +€134,700 | +31.3% |
| Land and buildings | 22 | €306,571 | €440,571 | +€134,000 | +43.7% |
| Furniture and vehicles | 24 | €1,625 | €3,215 | +€1,590 | +97.8% |
| Other tangible fixed assets | 26 | €122,670 | €121,780 | -€890 | -0.7% |
| Financial fixed assets | 28 | €8,659,664 | €7,640,524 | -€1.0m | -11.8% |
| Current assets | 29/58 | €5,734,260 | €5,443,428 | -€290,832 | -5.1% |
| Amounts receivable after more than one year | 29 | €223,301 | €247,368 | +€24,067 | +10.8% |
| Other amounts receivable | 291 | €223,301 | €247,368 | +€24,067 | +10.8% |
| Amounts receivable within one year | 40/41 | €4,994 | €10,160 | +€5,166 | +103.4% |
| Trade receivables | 40 | - | €2,806 | +€2,806 | |
| Other amounts receivable | 41 | €4,994 | €7,354 | +€2,360 | +47.2% |
| Current investments | 50/53 | €5,327,583 | €4,888,813 | -€438,771 | -8.2% |
| Cash at bank and in hand | 54/58 | €178,382 | €297,087 | +€118,705 | +66.5% |
| Total equity and liabilities | 10/49 | €14,824,790 | €13,649,518 | -€1.2m | -7.9% |
| Equity | 10/15 | €14,404,659 | €13,354,216 | -€1.1m | -7.3% |
| Contributions | 10/11 | €3,606,168 | €3,606,168 | = | 0.0% |
| Reserves | 13 | €4,005,469 | €3,802,597 | -€202,872 | -5.1% |
| Non-distributable reserves | 130/1 | €2,355 | €2,355 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,355 | €2,355 | = | 0.0% |
| Distributable reserves | 133 | €4,003,114 | €3,800,242 | -€202,872 | -5.1% |
| Profit (loss) carried forward | 14 | €6,793,022 | €5,945,451 | -€847,571 | -12.5% |
| Amounts payable | 17/49 | €420,132 | €295,303 | -€124,829 | -29.7% |
| Amounts payable within one year | 42/48 | €399,323 | €295,303 | -€104,021 | -26.0% |
| Trade debts | 44 | €22,629 | €19,081 | -€3,548 | -15.7% |
| Suppliers | 440/4 | €22,629 | €19,081 | -€3,548 | -15.7% |
| Taxes, remuneration and social security | 45 | €376,694 | €276,222 | -€100,473 | -26.7% |
| Taxes | 450/3 | €367,483 | €262,379 | -€105,104 | -28.6% |
| Remuneration and social security | 454/9 | €9,212 | €13,843 | +€4,631 | +50.3% |
| Other amounts payable | 47/48 | - | €0 | +€0 | |
| Accrued charges and deferred income | 492/3 | €20,808 | €0 | -€20,808 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,018 | €2,054 | -€5,963 | -74.4% |
| Other operating charges | 640/8 | €15,324 | €1,569 | -€13,755 | -89.8% |
| Non-recurring operating charges | 66A | €110,139 | - | -€110,139 | |
| Gross operating margin | 9900 | -€91,538 | -€210,343 | -€118,805 | -129.8% |
| Operating profit (loss) | 9901 | -€225,018 | -€213,966 | +€11,052 | +4.9% |
| Financial income | 75/76B | €4,260,319 | €609,379 | -€3.7m | -85.7% |
| Recurring financial income | 75 | €171,230 | €311,236 | +€140,005 | +81.8% |
| Non-recurring financial income | 76B | €4,089,089 | €298,144 | -€3.8m | -92.7% |
| Financial charges | 65/66B | €162,726 | €593,771 | +€431,045 | +264.9% |
| Recurring financial charges | 65 | €162,726 | €39,184 | -€123,542 | -75.9% |
| Non-recurring financial charges | 66B | - | €554,587 | +€554,587 | |
| Profit (loss) for the period before taxes | 9903 | €3,872,575 | -€198,358 | -€4.1m | |
| Income taxes | 67/77 | €531,062 | €649,214 | +€118,152 | +22.2% |
| Profit (loss) for the period | 9904 | €3,341,514 | -€847,571 | -€4.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €3,341,514 | -€847,571 | -€4.2m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.