de Pon André: 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.
de Pon André
Largest movements
- Cash -€3,488
down €3,488 (-78.1%), from €4,467 to €979
mainly Tax, wage and social debts (-€3,507) and Net result for the year (-€2,042)
- Tangible fixed assets -€868
down €868 (-31.1%), from €2,789 to €1,921
- Receivables within one year +€658
up €658 (+1.7%), from €37,675 to €38,334
of which Trade receivables: +€5,876
- Tax, wage and social debts -€3,507
down €3,507 (-29.4%), from €11,948 to €8,441
- Reserves -€2,042
down €2,042 (-6.8%), from €30,192 to €28,150
- Trade debts +€1,904
up €1,904 (+118.0%), from €1,614 to €3,518
- Gross operating margin -€19,322
down €19,322, from €19,214 to -€109
- Taxes -€3,611
down €3,611 (-95.0%), from €3,801 to €190
- Financial charges -€1,621
down €1,621 (-74.2%), from €2,184 to €563
- Other operating charges -€1,157
down €1,157 (-37.4%), from €3,090 to €1,933
- Financial income +€301
up €301 (+22.8%), from €1,319 to €1,620
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,754 | €42,109 | -€3,645 | -8.0% |
| Fixed assets | 21/28 | €3,129 | €2,261 | -€868 | -27.7% |
| Tangible fixed assets | 22/27 | €2,789 | €1,921 | -€868 | -31.1% |
| Furniture and vehicles | 24 | €2,789 | €1,921 | -€868 | -31.1% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €42,625 | €39,848 | -€2,777 | -6.5% |
| Amounts receivable within one year | 40/41 | €37,675 | €38,334 | +€658 | +1.7% |
| Trade receivables | 40 | - | €5,876 | +€5,876 | |
| Other amounts receivable | 41 | €37,675 | €32,458 | -€5,218 | -13.8% |
| Cash at bank and in hand | 54/58 | €4,467 | €979 | -€3,488 | -78.1% |
| Deferred charges and accrued income | 490/1 | €482 | €534 | +€52 | +10.8% |
| Total equity and liabilities | 10/49 | €45,754 | €42,109 | -€3,645 | -8.0% |
| Equity | 10/15 | €32,192 | €30,150 | -€2,042 | -6.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,192 | €28,150 | -€2,042 | -6.8% |
| Distributable reserves | 133 | €30,192 | €28,150 | -€2,042 | -6.8% |
| Amounts payable | 17/49 | €13,562 | €11,959 | -€1,603 | -11.8% |
| Amounts payable within one year | 42/48 | €13,562 | €11,959 | -€1,603 | -11.8% |
| Trade debts | 44 | €1,614 | €3,518 | +€1,904 | +118.0% |
| Suppliers | 440/4 | €1,614 | €3,518 | +€1,904 | +118.0% |
| Taxes, remuneration and social security | 45 | €11,948 | €8,441 | -€3,507 | -29.4% |
| Taxes | 450/3 | €11,948 | €8,441 | -€3,507 | -29.4% |
| Non-recurring operating income | 76A | €989 | - | -€989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €868 | = | 0.0% |
| Other operating charges | 640/8 | €3,090 | €1,933 | -€1,157 | -37.4% |
| Gross operating margin | 9900 | €19,214 | -€109 | -€19,322 | |
| Operating profit (loss) | 9901 | €15,255 | -€2,910 | -€18,165 | |
| Financial income | 75/76B | €1,319 | €1,620 | +€301 | +22.8% |
| Recurring financial income | 75 | €1,319 | €1,620 | +€301 | +22.8% |
| Financial charges | 65/66B | €2,184 | €563 | -€1,621 | -74.2% |
| Recurring financial charges | 65 | €2,184 | €563 | -€1,621 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €14,391 | -€1,852 | -€16,243 | |
| Income taxes | 67/77 | €3,801 | €190 | -€3,611 | -95.0% |
| Profit (loss) for the period | 9904 | €10,590 | -€2,042 | -€12,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,590 | -€2,042 | -€12,632 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.