CHARLES PONCELET: 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.
CHARLES PONCELET
Largest movements
- Cash +€23,201
up €23,201 (+33.3%), from €69,573 to €92,774
mainly Net result for the year (+€65,057) and Depreciation (+€21,173)
- Intangible fixed assets -€13,800
down €13,800 (-30.8%), from €44,850 to €31,050
- Receivables within one year -€8,317
down €8,317 (-68.0%), from €12,232 to €3,915
- Tangible fixed assets -€7,373
down €7,373 (-4.3%), from €170,175 to €162,802
of which Land and buildings: -€5,477
- Profit (loss) carried forward +€20,953
up €20,953 (+113%), from €18,478 to €39,431
- Other debts -€10,978
down €10,978 (-24.4%), from €44,993 to €34,015
- Debts after one year -€9,293
down €9,293 (-7.8%), from €119,240 to €109,947
- Provisions -€5,661
down €5,661 (-7.6%), from €74,870 to €69,209
- Gross operating margin +€24,193
up €24,193 (+26.4%), from €91,565 to €115,758
- Taxes +€4,493
up €4,493 (+33.1%), from €13,592 to €18,085
- Financial charges +€1,739
up €1,739 (+13.5%), from €12,843 to €14,582
- Other operating charges +€1,310
up €1,310 (+108%), from €1,212 to €2,522
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 | €299,898 | €292,922 | -€6,976 | -2.3% |
| Fixed assets | 21/28 | €215,075 | €193,902 | -€21,173 | -9.8% |
| Intangible fixed assets | 21 | €44,850 | €31,050 | -€13,800 | -30.8% |
| Tangible fixed assets | 22/27 | €170,175 | €162,802 | -€7,373 | -4.3% |
| Land and buildings | 22 | €161,017 | €155,540 | -€5,477 | -3.4% |
| Plant, machinery and equipment | 23 | €5,698 | €4,975 | -€723 | -12.7% |
| Furniture and vehicles | 24 | €3,460 | €2,287 | -€1,173 | -33.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €84,823 | €99,020 | +€14,197 | +16.7% |
| Amounts receivable within one year | 40/41 | €12,232 | €3,915 | -€8,317 | -68.0% |
| Other amounts receivable | 41 | €12,232 | €3,915 | -€8,317 | -68.0% |
| Cash at bank and in hand | 54/58 | €69,573 | €92,774 | +€23,201 | +33.3% |
| Deferred charges and accrued income | 490/1 | €3,018 | €2,331 | -€687 | -22.8% |
| Total equity and liabilities | 10/49 | €299,898 | €292,922 | -€6,976 | -2.3% |
| Equity | 10/15 | €37,078 | €58,031 | +€20,953 | +56.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,478 | €39,431 | +€20,953 | +113% |
| Provisions and deferred taxes | 16 | €74,870 | €69,209 | -€5,661 | -7.6% |
| Provisions for liabilities and charges | 160/5 | €74,870 | €69,209 | -€5,661 | -7.6% |
| Other liabilities and charges | 164/5 | €74,870 | €69,209 | -€5,661 | -7.6% |
| Amounts payable | 17/49 | €187,950 | €165,682 | -€22,268 | -11.8% |
| Amounts payable after more than one year | 17 | €119,240 | €109,947 | -€9,293 | -7.8% |
| Financial debts | 170/4 | €119,240 | €109,947 | -€9,293 | -7.8% |
| Amounts payable within one year | 42/48 | €68,710 | €55,294 | -€13,416 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €9,087 | €9,293 | +€206 | +2.3% |
| Trade debts | 44 | €4,834 | €3,412 | -€1,422 | -29.4% |
| Suppliers | 440/4 | €4,834 | €3,412 | -€1,422 | -29.4% |
| Advances received on contracts in progress | 46 | - | €162 | +€162 | |
| Taxes, remuneration and social security | 45 | €9,796 | €8,412 | -€1,384 | -14.1% |
| Taxes | 450/3 | €9,796 | €8,412 | -€1,384 | -14.1% |
| Other amounts payable | 47/48 | €44,993 | €34,015 | -€10,978 | -24.4% |
| Accrued charges and deferred income | 492/3 | - | €441 | +€441 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,358 | €21,173 | -€185 | -0.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,338 | -€5,661 | -€323 | -6.1% |
| Other operating charges | 640/8 | €1,212 | €2,522 | +€1,310 | +108% |
| Gross operating margin | 9900 | €91,565 | €115,758 | +€24,193 | +26.4% |
| Operating profit (loss) | 9901 | €74,333 | €97,724 | +€23,391 | +31.5% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €12,843 | €14,582 | +€1,739 | +13.5% |
| Recurring financial charges | 65 | €12,843 | €14,582 | +€1,739 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €61,499 | €83,142 | +€21,643 | +35.2% |
| Income taxes | 67/77 | €13,592 | €18,085 | +€4,493 | +33.1% |
| Profit (loss) for the period | 9904 | €47,907 | €65,057 | +€17,150 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,907 | €65,057 | +€17,150 | +35.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.