POMPON FOOD: 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.
POMPON FOOD
Largest movements
- Cash -€10,191
down €10,191 (-35.9%), from €28,395 to €18,204
mainly Trade debts (-€20,124) and Investment in fixed assets (net) (-€7,910)
- Receivables within one year -€2,302
down €2,302 (-5.7%), from €40,060 to €37,758
- Deferred charges and accrued income +€1,494
up €1,494, from €0 to €1,494
- Trade debts -€20,124
down €20,124 (-90.4%), from €22,260 to €2,137
- Profit (loss) carried forward +€10,611
up €10,611, from -€6,109 to €4,502
- Debts after one year -€2,998
down €2,998 (-32.4%), from €9,239 to €6,241
- Tax, wage and social debts +€1,247
up €1,247 (+2.5%), from €49,096 to €50,343
of which Taxes: +€8,421
- Gross operating margin +€67,994
up €67,994 (+26.3%), from €258,257 to €326,252
- Staff costs +€55,511
up €55,511 (+22.7%), from €244,552 to €300,063
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 | €90,405 | €79,595 | -€10,809 | -12.0% |
| Fixed assets | 21/28 | €15,505 | €15,432 | -€74 | -0.5% |
| Tangible fixed assets | 22/27 | €15,505 | €15,432 | -€74 | -0.5% |
| Furniture and vehicles | 24 | €15,505 | €15,432 | -€74 | -0.5% |
| Current assets | 29/58 | €74,899 | €64,164 | -€10,736 | -14.3% |
| Stocks and contracts in progress | 3 | €6,444 | €6,707 | +€263 | +4.1% |
| Stocks | 30/36 | €6,444 | €6,707 | +€263 | +4.1% |
| Amounts receivable within one year | 40/41 | €40,060 | €37,758 | -€2,302 | -5.7% |
| Trade receivables | 40 | €40,060 | €37,758 | -€2,302 | -5.7% |
| Cash at bank and in hand | 54/58 | €28,395 | €18,204 | -€10,191 | -35.9% |
| Deferred charges and accrued income | 490/1 | €0 | €1,494 | +€1,494 | |
| Total equity and liabilities | 10/49 | €90,405 | €79,595 | -€10,809 | -12.0% |
| Equity | 10/15 | -€2,109 | €8,502 | +€10,611 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,109 | €4,502 | +€10,611 | |
| Amounts payable | 17/49 | €92,514 | €71,094 | -€21,420 | -23.2% |
| Amounts payable after more than one year | 17 | €9,239 | €6,241 | -€2,998 | -32.4% |
| Financial debts | 170/4 | €9,239 | €6,241 | -€2,998 | -32.4% |
| Amounts payable within one year | 42/48 | €83,275 | €64,853 | -€18,422 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €2,919 | €2,998 | +€79 | +2.7% |
| Trade debts | 44 | €22,260 | €2,137 | -€20,124 | -90.4% |
| Suppliers | 440/4 | €22,260 | €2,137 | -€20,124 | -90.4% |
| Taxes, remuneration and social security | 45 | €49,096 | €50,343 | +€1,247 | +2.5% |
| Taxes | 450/3 | €15,901 | €24,322 | +€8,421 | +53.0% |
| Remuneration and social security | 454/9 | €33,195 | €26,021 | -€7,173 | -21.6% |
| Other amounts payable | 47/48 | €9,000 | €9,375 | +€375 | +4.2% |
| Remuneration, social security and pensions | 62 | €244,552 | €300,063 | +€55,511 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,685 | €7,984 | +€2,299 | +40.4% |
| Other operating charges | 640/8 | €1,328 | €1,136 | -€192 | -14.5% |
| Gross operating margin | 9900 | €258,257 | €326,252 | +€67,994 | +26.3% |
| Operating profit (loss) | 9901 | €6,693 | €17,069 | +€10,376 | +155% |
| Financial charges | 65/66B | €1,886 | €1,455 | -€431 | -22.9% |
| Recurring financial charges | 65 | €1,886 | €1,455 | -€431 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €4,807 | €15,614 | +€10,808 | +225% |
| Income taxes | 67/77 | €2,960 | €5,003 | +€2,043 | +69.0% |
| Profit (loss) for the period | 9904 | €1,847 | €10,611 | +€8,764 | +475% |
| Profit (loss) for the period to be appropriated | 9905 | €1,847 | €10,611 | +€8,764 | +475% |
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 29 October 2026 via checked.be.