POMRACO: what changed
What changed
POMRACO
NACE 01.110, Growing of cereals (except rice), leguminous crops and oil seeds
filed annual accounts (NBB)
Net result for the year
€180,400
2025 · €350,531-€170,131
Equity
€554,651
2025 · €551,251+€3,400
Cash
€613,968
2025 · €114,616+€499,353
Balance sheet total
€1.3m
2025 · €1.5m-€163,022
Largest movements
Assets
- Cash +€499,353
up €499,353 (+436%), from €114,616 to €613,968
mainly Current investments (+€395,780) and Receivables within one year (+€259,728)
- Current investments -€395,780
down €395,780 (-61.3%), from €645,780 to €250,000
- Receivables within one year -€259,728
down €259,728 (-39.6%), from €655,471 to €395,743
of which Trade receivables: -€337,740
Equity and liabilities
- Trade debts -€118,055
down €118,055 (-15.8%), from €746,879 to €628,823
- Accrued charges and deferred income -€31,550
down €31,550 (-88.7%), from €35,561 to €4,011
Income statement
- Other operating charges +€127,398
up €127,398 (+2,257%), from €5,646 to €133,044
- Gross operating margin -€97,449
down €97,449 (-19.3%), from €505,038 to €407,589
- Taxes -€58,414
down €58,414 (-48.9%), from €119,516 to €61,102
- Staff costs -€51,544
down €51,544 (-98.5%), from €52,327 to €783
- Financial income -€36,619
down €36,619 (-83.3%), from €43,975 to €7,356
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€350,531
Gross operating margin
-€97,449
Staff costs
+€51,544
Depreciation
-€5,284
Other operating charges
-€127,398
Financial income
-€36,619
Financial charges
-€13,339
Taxes
+€58,414
Result 2026
€180,400
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€280,520
Investment
+€395,780
Financing
-€176,947
Cash 2025
€114,616
From operations (derived)
+€280,520
Net result for the year
+€180,400
Depreciation
+€7,409
Receivables within one year
+€259,728
Deferred charges and accrued income
-€542
Trade debts
-€118,055
Tax, wage and social debts
-€12,525
Other debts
-€4,345
Accrued charges and deferred income
-€31,550
Investment (derived)
+€395,780
Current investments
+€395,780
Financing
-€176,947
Short-term financial debts
+€53
Contributions, distributions and other
-€177,000
Cash 2026
€613,968
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,451,773 | €1,288,750 | -€163,022 | -11.2% |
| Fixed assets | 21/28 | €34,920 | €27,511 | -€7,409 | -21.2% |
| Tangible fixed assets | 22/27 | €34,920 | €27,511 | -€7,409 | -21.2% |
| Furniture and vehicles | 24 | €34,920 | €27,511 | -€7,409 | -21.2% |
| Current assets | 29/58 | €1,416,852 | €1,261,239 | -€155,613 | -11.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €655,471 | €395,743 | -€259,728 | -39.6% |
| Trade receivables | 40 | €610,043 | €272,303 | -€337,740 | -55.4% |
| Other amounts receivable | 41 | €45,428 | €123,440 | +€78,013 | +172% |
| Current investments | 50/53 | €645,780 | €250,000 | -€395,780 | -61.3% |
| Cash at bank and in hand | 54/58 | €114,616 | €613,968 | +€499,353 | +436% |
| Deferred charges and accrued income | 490/1 | €985 | €1,527 | +€542 | +55.0% |
| Total equity and liabilities | 10/49 | €1,451,773 | €1,288,750 | -€163,022 | -11.2% |
| Equity | 10/15 | €551,251 | €554,651 | +€3,400 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €546,251 | €549,651 | +€3,400 | +0.6% |
| Distributable reserves | 133 | €546,251 | €549,651 | +€3,400 | +0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €900,522 | €734,099 | -€166,422 | -18.5% |
| Amounts payable after more than one year | 17 | €95,000 | €95,000 | = | 0.0% |
| Other amounts payable | 178/9 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €769,961 | €635,089 | -€134,872 | -17.5% |
| Financial debts | 43 | - | €53 | +€53 | |
| Credit institutions | 430/8 | - | €53 | +€53 | |
| Trade debts | 44 | €746,879 | €628,823 | -€118,055 | -15.8% |
| Suppliers | 440/4 | €746,879 | €628,823 | -€118,055 | -15.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €12,525 | €0 | -€12,525 | -100% |
| Taxes | 450/3 | €3,730 | €0 | -€3,730 | -100% |
| Remuneration and social security | 454/9 | €8,794 | €0 | -€8,794 | -100% |
| Other amounts payable | 47/48 | €10,558 | €6,213 | -€4,345 | -41.2% |
| Accrued charges and deferred income | 492/3 | €35,561 | €4,011 | -€31,550 | -88.7% |
| Remuneration, social security and pensions | 62 | €52,327 | €783 | -€51,544 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,125 | €7,409 | +€5,284 | +249% |
| Other operating charges | 640/8 | €5,646 | €133,044 | +€127,398 | +2,257% |
| Gross operating margin | 9900 | €505,038 | €407,589 | -€97,449 | -19.3% |
| Operating profit (loss) | 9901 | €444,940 | €266,353 | -€178,588 | -40.1% |
| Financial income | 75/76B | €43,975 | €7,356 | -€36,619 | -83.3% |
| Recurring financial income | 75 | €43,975 | €7,356 | -€36,619 | -83.3% |
| Financial charges | 65/66B | €18,868 | €32,207 | +€13,339 | +70.7% |
| Recurring financial charges | 65 | €18,868 | €32,207 | +€13,339 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €470,047 | €241,502 | -€228,545 | -48.6% |
| Income taxes | 67/77 | €119,516 | €61,102 | -€58,414 | -48.9% |
| Profit (loss) for the period | 9904 | €350,531 | €180,400 | -€170,131 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €350,531 | €180,400 | -€170,131 | -48.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.