BY THE PONDS: what changed
What changed
BY THE PONDS
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
€24,932
2024 · €5,805+€19,126
Equity
€84,636
2024 · €68,846+€15,789
Cash
€124,053
2024 · €69,727+€54,326
Balance sheet total
€142,668
2024 · €77,727+€64,941
Largest movements
Assets
- Cash +€54,326
up €54,326 (+77.9%), from €69,727 to €124,053
mainly Other debts (+€31,187) and Net result for the year (+€24,932)
- Receivables within one year +€11,858
new in 2025: €11,858
Equity and liabilities
- Other debts +€31,187
up €31,187 (+511%), from €6,098 to €37,286
- Tax, wage and social debts +€16,692
up €16,692 (+614%), from €2,716 to €19,409
- Reserves +€15,789
up €15,789 (+93.2%), from €16,948 to €32,737
Income statement
- Gross operating margin +€29,523
up €29,523 (+393%), from €7,516 to €37,039
- Taxes +€10,017
up €10,017 (+1,725%), from €581 to €10,598
Change in the result, 2024 to 2025
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 2024
€5,805
Gross operating margin
+€29,523
Depreciation
-€107
Other operating charges
-€12
Financial income
-€291
Financial charges
+€31
Taxes
-€10,017
Result 2025
€24,932
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€63,468
Investment
€0
Financing
-€9,142
Cash 2024
€69,727
From operations (derived)
+€63,468
Net result for the year
+€24,932
Depreciation
+€1,243
Receivables within one year
-€11,858
Trade debts
+€1,272
Tax, wage and social debts
+€16,692
Other debts
+€31,187
Financing
-€9,142
Contributions, distributions and other
-€9,142
Cash 2025
€124,053
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,727 | €142,668 | +€64,941 | +83.5% |
| Fixed assets | 21/28 | €8,000 | €6,757 | -€1,243 | -15.5% |
| Tangible fixed assets | 22/27 | €8,000 | €6,757 | -€1,243 | -15.5% |
| Plant, machinery and equipment | 23 | €8,000 | €6,757 | -€1,243 | -15.5% |
| Current assets | 29/58 | €69,727 | €135,911 | +€66,184 | +94.9% |
| Amounts receivable within one year | 40/41 | - | €11,858 | +€11,858 | |
| Trade receivables | 40 | - | €11,858 | +€11,858 | |
| Cash at bank and in hand | 54/58 | €69,727 | €124,053 | +€54,326 | +77.9% |
| Total equity and liabilities | 10/49 | €77,727 | €142,668 | +€64,941 | +83.5% |
| Equity | 10/15 | €68,846 | €84,636 | +€15,789 | +22.9% |
| Contributions | 10/11 | €14,055 | €14,055 | = | 0.0% |
| Reserves | 13 | €16,948 | €32,737 | +€15,789 | +93.2% |
| Distributable reserves | 133 | €16,948 | €32,737 | +€15,789 | +93.2% |
| Profit (loss) carried forward | 14 | €37,844 | €37,844 | = | 0.0% |
| Amounts payable | 17/49 | €8,881 | €58,032 | +€49,151 | +553% |
| Amounts payable within one year | 42/48 | €8,881 | €58,032 | +€49,151 | +553% |
| Trade debts | 44 | €66 | €1,337 | +€1,272 | +1,936% |
| Suppliers | 440/4 | €66 | €1,337 | +€1,272 | +1,936% |
| Taxes, remuneration and social security | 45 | €2,716 | €19,409 | +€16,692 | +614% |
| Taxes | 450/3 | €2,716 | €19,409 | +€16,692 | +614% |
| Other amounts payable | 47/48 | €6,098 | €37,286 | +€31,187 | +511% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,136 | €1,243 | +€107 | +9.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,516 | €37,039 | +€29,523 | +393% |
| Operating profit (loss) | 9901 | €5,993 | €35,396 | +€29,403 | +491% |
| Financial income | 75/76B | €537 | €246 | -€291 | -54.1% |
| Recurring financial income | 75 | €537 | €246 | -€291 | -54.1% |
| Financial charges | 65/66B | €144 | €113 | -€31 | -21.2% |
| Recurring financial charges | 65 | €144 | €113 | -€31 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €6,386 | €35,529 | +€29,143 | +456% |
| Income taxes | 67/77 | €581 | €10,598 | +€10,017 | +1,725% |
| Profit (loss) for the period | 9904 | €5,805 | €24,932 | +€19,126 | +329% |
| Profit (loss) for the period to be appropriated | 9905 | €5,805 | €24,932 | +€19,126 | +329% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.