Pomum: 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.
Pomum
Largest movements
- Current investments -€399,282
down €399,282 (-7.1%), from €5.6m to €5.2m
- Cash -€63,335
down €63,335 (-36.5%), from €173,640 to €110,305
mainly Contributions, distributions and other (-€434,546) and Tax, wage and social debts (-€16,659)
- Profit (loss) carried forward -€305,575
down €305,575 (-7.5%), from €4.1m to €3.8m
- Reserves -€134,546
down €134,546 (-23.2%), from €579,294 to €444,749
of which Distributable reserves: -€134,546
- Financial charges +€178,505
up €178,505 (+96.9%), from -€184,252 to -€5,746
- Gross operating margin +€85,460
up €85,460 (+37.0%), from -€231,003 to -€145,543
- Financial income -€5,783
down €5,783 (-4.1%), from €141,304 to €135,521
- Taxes -€5,585
down €5,585 (-100.0%), from €5,585 to €0
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.
Cash bridge derived
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 | €5,833,013 | €5,380,026 | -€452,986 | -7.8% |
| Current assets | 29/58 | €5,833,013 | €5,380,026 | -€452,986 | -7.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,681 | €22,205 | +€10,524 | +90.1% |
| Other amounts receivable | 41 | €11,681 | €22,205 | +€10,524 | +90.1% |
| Current investments | 50/53 | €5,646,300 | €5,247,018 | -€399,282 | -7.1% |
| Cash at bank and in hand | 54/58 | €173,640 | €110,305 | -€63,335 | -36.5% |
| Deferred charges and accrued income | 490/1 | €1,391 | €499 | -€893 | -64.2% |
| Total equity and liabilities | 10/49 | €5,833,013 | €5,380,026 | -€452,986 | -7.8% |
| Equity | 10/15 | €5,815,307 | €5,375,186 | -€440,121 | -7.6% |
| Contributions | 10/11 | €1,166,667 | €1,166,667 | = | 0.0% |
| Capital | 10 | €1,166,667 | €1,166,667 | = | 0.0% |
| Issued capital | 100 | €1,166,667 | €1,166,667 | = | 0.0% |
| Reserves | 13 | €579,294 | €444,749 | -€134,546 | -23.2% |
| Non-distributable reserves | 130/1 | €116,667 | €116,667 | = | 0.0% |
| Legal reserve | 130 | €116,667 | €116,667 | = | 0.0% |
| Distributable reserves | 133 | €462,627 | €328,082 | -€134,546 | -29.1% |
| Profit (loss) carried forward | 14 | €4,069,346 | €3,763,771 | -€305,575 | -7.5% |
| Amounts payable | 17/49 | €17,706 | €4,841 | -€12,865 | -72.7% |
| Amounts payable within one year | 42/48 | €17,706 | €4,691 | -€13,015 | -73.5% |
| Trade debts | 44 | €1,047 | €4,691 | +€3,644 | +348.0% |
| Suppliers | 440/4 | €1,047 | €4,691 | +€3,644 | +348.0% |
| Taxes, remuneration and social security | 45 | €16,659 | €0 | -€16,659 | -100.0% |
| Taxes | 450/3 | €16,659 | €0 | -€16,659 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €150 | +€150 | |
| Other operating charges | 640/8 | €1,086 | €1,300 | +€215 | +19.8% |
| Gross operating margin | 9900 | -€231,003 | -€145,543 | +€85,460 | +37.0% |
| Operating profit (loss) | 9901 | -€232,088 | -€146,843 | +€85,245 | +36.7% |
| Financial income | 75/76B | €141,304 | €135,521 | -€5,783 | -4.1% |
| Recurring financial income | 75 | €141,304 | €135,521 | -€5,783 | -4.1% |
| Financial charges | 65/66B | -€184,252 | -€5,746 | +€178,505 | +96.9% |
| Recurring financial charges | 65 | -€184,252 | -€5,746 | +€178,505 | +96.9% |
| Profit (loss) for the period before taxes | 9903 | €93,467 | -€5,575 | -€99,043 | |
| Income taxes | 67/77 | €5,585 | €0 | -€5,585 | -100.0% |
| Profit (loss) for the period | 9904 | €87,882 | -€5,575 | -€93,457 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,882 | -€5,575 | -€93,457 |
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 11 October 2026 via checked.be.