POMIN: 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.
POMIN
Largest movements
- Cash -€8.7m
down €8.7m (-69.2%), from €12.6m to €3.9m
mainly Contributions, distributions and other (-€6.6m) and Investment in fixed assets (net) (-€5.7m)
- Financial fixed assets +€5.2m
up €5.2m (+51.3%), from €10.0m to €15.2m
- Receivables within one year +€2.1m
up €2.1m (+4.3%), from €47.4m to €49.5m
of which Other amounts receivable: +€1.6m
- Current investments +€1.5m
up €1.5m (+38.0%), from €4.0m to €5.5m
- Reserves -€2.0m
down €2.0m (-3.8%), from €51.3m to €49.4m
of which Distributable reserves: -€2.0m
- Other debts +€1.1m
up €1.1m (+15.0%), from €7.7m to €8.8m
- Financial income -€2.2m
down €2.2m (-24.9%), from €8.9m to €6.7m
of which Financial income: -€2.2m
- Taxes -€465,711
down €465,711 (-33.5%), from €1.4m to €925,024
- Gross operating margin -€273,406
down €273,406 (-18.1%), from €1.5m to €1.2m
- Depreciation -€136,958
down €136,958 (-12.1%), from €1.1m to €991,095
- Financial charges -€93,032
down €93,032 (-15.4%), from €603,623 to €510,592
of which Financial charges: -€118,104
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 | €85,830,247 | €85,326,978 | -€503,269 | -0.6% |
| Fixed assets | 21/28 | €20,448,560 | €25,157,662 | +€4.7m | +23.0% |
| Tangible fixed assets | 22/27 | €10,403,927 | €9,962,420 | -€441,507 | -4.2% |
| Land and buildings | 22 | €4,622,561 | €4,148,462 | -€474,099 | -10.3% |
| Plant, machinery and equipment | 23 | €9,715 | €174,751 | +€165,036 | +1,699% |
| Furniture and vehicles | 24 | €688,736 | €839,749 | +€151,013 | +21.9% |
| Other tangible fixed assets | 26 | €4,917,915 | €4,634,458 | -€283,457 | -5.8% |
| Assets under construction and advance payments | 27 | €165,000 | €165,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,044,633 | €15,195,241 | +€5.2m | +51.3% |
| Current assets | 29/58 | €65,381,687 | €60,169,316 | -€5.2m | -8.0% |
| Amounts receivable after more than one year | 29 | €714,379 | €717,421 | +€3,042 | +0.4% |
| Other amounts receivable | 291 | €714,379 | €717,421 | +€3,042 | +0.4% |
| Amounts receivable within one year | 40/41 | €47,435,490 | €49,498,408 | +€2.1m | +4.3% |
| Trade receivables | 40 | €1,543,909 | €1,969,981 | +€426,072 | +27.6% |
| Other amounts receivable | 41 | €45,891,580 | €47,528,427 | +€1.6m | +3.6% |
| Current investments | 50/53 | €3,965,026 | €5,473,229 | +€1.5m | +38.0% |
| Cash at bank and in hand | 54/58 | €12,564,258 | €3,871,891 | -€8.7m | -69.2% |
| Deferred charges and accrued income | 490/1 | €702,534 | €608,368 | -€94,166 | -13.4% |
| Total equity and liabilities | 10/49 | €85,830,247 | €85,326,978 | -€503,269 | -0.6% |
| Equity | 10/15 | €75,264,149 | €73,307,671 | -€2.0m | -2.6% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €51,348,487 | €49,392,008 | -€2.0m | -3.8% |
| Non-distributable reserves | 130/1 | €13,014 | €13,014 | = | 0.0% |
| Legal reserve | 130 | €13,014 | €13,014 | = | 0.0% |
| Distributable reserves | 133 | €51,335,472 | €49,378,994 | -€2.0m | -3.8% |
| Profit (loss) carried forward | 14 | €23,785,519 | €23,785,519 | = | 0.0% |
| Amounts payable | 17/49 | €10,566,098 | €12,019,307 | +€1.5m | +13.8% |
| Amounts payable within one year | 42/48 | €10,342,686 | €11,893,857 | +€1.6m | +15.0% |
| Financial debts | 43 | €1,568,703 | €1,593,253 | +€24,550 | +1.6% |
| Credit institutions | 430/8 | €1,568,703 | €1,593,253 | +€24,550 | +1.6% |
| Trade debts | 44 | €142,394 | €171,847 | +€29,452 | +20.7% |
| Suppliers | 440/4 | €142,394 | €171,847 | +€29,452 | +20.7% |
| Taxes, remuneration and social security | 45 | €962,089 | €1,311,186 | +€349,097 | +36.3% |
| Taxes | 450/3 | €848,215 | €1,190,628 | +€342,413 | +40.4% |
| Remuneration and social security | 454/9 | €113,874 | €120,558 | +€6,684 | +5.9% |
| Other amounts payable | 47/48 | €7,669,500 | €8,817,572 | +€1.1m | +15.0% |
| Accrued charges and deferred income | 492/3 | €223,412 | €125,450 | -€97,962 | -43.8% |
| Non-recurring operating income | 76A | €2,715 | €47,585 | +€44,870 | +1,653% |
| Remuneration, social security and pensions | 62 | €798,436 | €875,327 | +€76,891 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128,053 | €991,095 | -€136,958 | -12.1% |
| Other operating charges | 640/8 | €27,198 | €36,526 | +€9,328 | +34.3% |
| Gross operating margin | 9900 | €1,513,747 | €1,240,341 | -€273,406 | -18.1% |
| Operating profit (loss) | 9901 | -€439,940 | -€662,606 | -€222,666 | -50.6% |
| Financial income | 75/76B | €8,942,645 | €6,715,133 | -€2.2m | -24.9% |
| Recurring financial income | 75 | €8,942,630 | €6,715,133 | -€2.2m | -24.9% |
| Non-recurring financial income | 76B | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €603,623 | €510,592 | -€93,032 | -15.4% |
| Recurring financial charges | 65 | €603,623 | €485,519 | -€118,104 | -19.6% |
| Non-recurring financial charges | 66B | - | €25,073 | +€25,073 | |
| Profit (loss) for the period before taxes | 9903 | €7,899,081 | €5,541,935 | -€2.4m | -29.8% |
| Income taxes | 67/77 | €1,390,736 | €925,024 | -€465,711 | -33.5% |
| Profit (loss) for the period | 9904 | €6,508,346 | €4,616,910 | -€1.9m | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,508,346 | €4,616,910 | -€1.9m | -29.1% |
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 24 October 2026 via checked.be.