DEL PONTI: 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.
What changed
DEL PONTI
NACE 22.260, Manufacture of rubber and plastic products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€923,634
2024 · €888,708+€34,925
Equity
€731,123
2024 · €757,490-€26,366
Cash
€398,273
2024 · €469,259-€70,986
Balance sheet total
€2.3m
2024 · €2.4m-€124,747
Largest movements
Assets
- Tangible fixed assets -€187,575
down €187,575 (-30.8%), from €608,941 to €421,366
of which Plant, machinery and equipment: -€167,414
- Stocks and contracts +€115,856
up €115,856 (+11.1%), from €1.0m to €1.2m
- Cash -€70,986
down €70,986 (-15.1%), from €469,259 to €398,273
mainly Contributions, distributions and other (-€950,000) and Debts after one year (-€116,515)
- Receivables within one year +€35,129
up €35,129 (+16.3%), from €215,203 to €250,332
of which Trade receivables: +€41,886
- Deferred charges and accrued income -€24,155
down €24,155 (-64.0%), from €37,735 to €13,580
Equity and liabilities
- Debts after one year -€116,515
down €116,515 (-50.4%), from €231,393 to €114,877
- Reserves -€26,366
down €26,366 (-3.6%), from €742,405 to €716,039
of which Distributable reserves: -€41,366
Income statement
- Staff costs -€25,620
down €25,620 (-6.9%), from €373,208 to €347,588
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.
Result 2024
€888,708
Gross operating margin
-€5,149
Staff costs
+€25,620
Depreciation
-€4,033
Other operating charges
-€1,296
Financial income
+€5,579
Financial charges
+€11,555
Taxes
+€7,649
Deferred taxes and other
-€5,000
Result 2025
€923,634
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.0m
Investment
-€39,944
Financing
-€1.1m
Cash 2024
€469,259
From operations (derived)
+€1.0m
Net result for the year
+€923,634
Depreciation
+€220,534
Stocks and contracts
-€115,856
Receivables within one year
-€35,129
Deferred charges and accrued income
+€24,155
Provisions
+€5,000
Trade debts
+€23,420
Tax, wage and social debts
+€2,400
Advances received
-€4,966
Accrued charges and deferred income
-€13,830
Investment (derived)
-€39,944
Investment in fixed assets (net)
-€39,944
Financing
-€1.1m
Debts after one year
-€116,515
Current portion of long-term debt
+€6,340
Short-term financial debts
-€229
Contributions, distributions and other
-€950,000
Cash 2025
€398,273
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,403,728 | €2,278,981 | -€124,747 | -5.2% |
| Fixed assets | 21/28 | €639,678 | €459,088 | -€180,590 | -28.2% |
| Intangible fixed assets | 21 | - | €6,985 | +€6,985 | |
| Tangible fixed assets | 22/27 | €608,941 | €421,366 | -€187,575 | -30.8% |
| Plant, machinery and equipment | 23 | €550,558 | €383,144 | -€167,414 | -30.4% |
| Furniture and vehicles | 24 | €48,053 | €29,798 | -€18,255 | -38.0% |
| Other tangible fixed assets | 26 | €10,330 | €8,424 | -€1,906 | -18.5% |
| Financial fixed assets | 28 | €30,737 | €30,737 | = | 0.0% |
| Current assets | 29/58 | €1,764,050 | €1,819,893 | +€55,844 | +3.2% |
| Stocks and contracts in progress | 3 | €1,041,853 | €1,157,709 | +€115,856 | +11.1% |
| Stocks | 30/36 | €1,041,853 | €1,157,709 | +€115,856 | +11.1% |
| Amounts receivable within one year | 40/41 | €215,203 | €250,332 | +€35,129 | +16.3% |
| Trade receivables | 40 | €194,899 | €236,785 | +€41,886 | +21.5% |
| Other amounts receivable | 41 | €20,304 | €13,547 | -€6,758 | -33.3% |
| Cash at bank and in hand | 54/58 | €469,259 | €398,273 | -€70,986 | -15.1% |
| Deferred charges and accrued income | 490/1 | €37,735 | €13,580 | -€24,155 | -64.0% |
| Total equity and liabilities | 10/49 | €2,403,728 | €2,278,981 | -€124,747 | -5.2% |
| Equity | 10/15 | €757,490 | €731,123 | -€26,366 | -3.5% |
| Contributions | 10/11 | €15,084 | €15,084 | = | 0.0% |
| Reserves | 13 | €742,405 | €716,039 | -€26,366 | -3.6% |
| Tax-exempt reserves | 132 | €464,184 | €479,184 | +€15,000 | +3.2% |
| Distributable reserves | 133 | €278,222 | €236,855 | -€41,366 | -14.9% |
| Provisions and deferred taxes | 16 | - | €5,000 | +€5,000 | |
| Deferred taxes | 168 | - | €5,000 | +€5,000 | |
| Amounts payable | 17/49 | €1,646,238 | €1,542,858 | -€103,380 | -6.3% |
| Amounts payable after more than one year | 17 | €231,393 | €114,877 | -€116,515 | -50.4% |
| Financial debts | 170/4 | €231,393 | €114,877 | -€116,515 | -50.4% |
| Amounts payable within one year | 42/48 | €1,397,776 | €1,424,741 | +€26,966 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €116,232 | €122,572 | +€6,340 | +5.5% |
| Financial debts | 43 | €44,416 | €44,187 | -€229 | -0.5% |
| Credit institutions | 430/8 | €44,416 | €44,187 | -€229 | -0.5% |
| Trade debts | 44 | €121,687 | €145,107 | +€23,420 | +19.2% |
| Suppliers | 440/4 | €121,687 | €145,107 | +€23,420 | +19.2% |
| Advances received on contracts in progress | 46 | €14,966 | €10,000 | -€4,966 | -33.2% |
| Taxes, remuneration and social security | 45 | €141,475 | €143,875 | +€2,400 | +1.7% |
| Taxes | 450/3 | €104,878 | €104,586 | -€292 | -0.3% |
| Remuneration and social security | 454/9 | €36,597 | €39,290 | +€2,692 | +7.4% |
| Other amounts payable | 47/48 | €959,000 | €959,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €17,069 | €3,239 | -€13,830 | -81.0% |
| Non-recurring operating income | 76A | €11,500 | €20,000 | +€8,500 | +73.9% |
| Remuneration, social security and pensions | 62 | €373,208 | €347,588 | -€25,620 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216,502 | €220,534 | +€4,033 | +1.9% |
| Other operating charges | 640/8 | €10,548 | €11,844 | +€1,296 | +12.3% |
| Gross operating margin | 9900 | €1,734,639 | €1,729,490 | -€5,149 | -0.3% |
| Operating profit (loss) | 9901 | €1,134,381 | €1,149,523 | +€15,142 | +1.3% |
| Financial income | 75/76B | €14,598 | €20,177 | +€5,579 | +38.2% |
| Recurring financial income | 75 | €14,598 | €20,177 | +€5,579 | +38.2% |
| Financial charges | 65/66B | €35,183 | €23,628 | -€11,555 | -32.8% |
| Recurring financial charges | 65 | €35,183 | €23,628 | -€11,555 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €1,113,795 | €1,146,072 | +€32,277 | +2.9% |
| Transfer to deferred taxes | 680 | - | €5,000 | +€5,000 | |
| Income taxes | 67/77 | €225,087 | €217,439 | -€7,649 | -3.4% |
| Profit (loss) for the period | 9904 | €888,708 | €923,634 | +€34,925 | +3.9% |
| Transfer to tax-exempt reserves | 689 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €888,708 | €908,634 | +€19,925 | +2.2% |
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 27 October 2026 via checked.be.