i - pons: 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.
i - pons
Largest movements
- Receivables within one year -€23,015
down €23,015 (-66.7%), from €34,519 to €11,504
of which Other amounts receivable: -€24,149
- Tangible fixed assets -€14,260
down €14,260 (-6.7%), from €213,280 to €199,020
of which Land and buildings: -€10,750
- Profit (loss) carried forward -€39,826
down €39,826, from €21,460 to -€18,366
- Other debts +€17,548
up €17,548, from €0 to €17,548
- Debts after one year -€12,835
down €12,835 (-7.3%), from €176,396 to €163,561
- Trade debts +€2,923
up €2,923 (+75.0%), from €3,897 to €6,820
- Staff costs +€41,444
new in 2025: €41,444
- Gross operating margin +€12,691
up €12,691 (+100.7%), from €12,602 to €25,293
- Depreciation +€1,475
up €1,475 (+11.5%), from €12,785 to €14,260
- Financial income -€736
down €736 (-100.0%), from €736 to €0
- Financial charges -€350
down €350 (-3.8%), from €9,258 to €8,908
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.
Cash bridge derived
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 | €251,305 | €213,800 | -€37,504 | -14.9% |
| Fixed assets | 21/28 | €213,280 | €199,020 | -€14,260 | -6.7% |
| Tangible fixed assets | 22/27 | €213,280 | €199,020 | -€14,260 | -6.7% |
| Land and buildings | 22 | €199,273 | €188,522 | -€10,750 | -5.4% |
| Furniture and vehicles | 24 | €14,007 | €10,497 | -€3,510 | -25.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €38,025 | €14,781 | -€23,244 | -61.1% |
| Stocks and contracts in progress | 3 | €2,687 | €1,993 | -€694 | -25.8% |
| Stocks | 30/36 | €2,687 | €1,993 | -€694 | -25.8% |
| Amounts receivable within one year | 40/41 | €34,519 | €11,504 | -€23,015 | -66.7% |
| Trade receivables | 40 | €10,313 | €11,447 | +€1,134 | +11.0% |
| Other amounts receivable | 41 | €24,206 | €57 | -€24,149 | -99.8% |
| Cash at bank and in hand | 54/58 | €0 | €954 | +€954 | |
| Deferred charges and accrued income | 490/1 | €819 | €330 | -€489 | -59.7% |
| Total equity and liabilities | 10/49 | €251,305 | €213,800 | -€37,504 | -14.9% |
| Equity | 10/15 | €40,124 | €298 | -€39,826 | -99.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64 | €64 | = | 0.0% |
| Non-distributable reserves | 130/1 | €64 | €64 | = | 0.0% |
| Reserves not available under the articles | 1311 | €64 | €64 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,460 | -€18,366 | -€39,826 | |
| Amounts payable | 17/49 | €211,181 | €213,503 | +€2,322 | +1.1% |
| Amounts payable after more than one year | 17 | €176,396 | €163,561 | -€12,835 | -7.3% |
| Financial debts | 170/4 | €176,396 | €163,561 | -€12,835 | -7.3% |
| Amounts payable within one year | 42/48 | €34,785 | €49,941 | +€15,156 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €14,813 | €12,835 | -€1,978 | -13.4% |
| Financial debts | 43 | €2,048 | €961 | -€1,087 | -53.1% |
| Credit institutions | 430/8 | €2,048 | €961 | -€1,087 | -53.1% |
| Trade debts | 44 | €3,897 | €6,820 | +€2,923 | +75.0% |
| Suppliers | 440/4 | €3,897 | €6,820 | +€2,923 | +75.0% |
| Taxes, remuneration and social security | 45 | €14,027 | €11,778 | -€2,249 | -16.0% |
| Taxes | 450/3 | €14,027 | €3,751 | -€10,276 | -73.3% |
| Remuneration and social security | 454/9 | - | €8,027 | +€8,027 | |
| Other amounts payable | 47/48 | €0 | €17,548 | +€17,548 | |
| Remuneration, social security and pensions | 62 | - | €41,444 | +€41,444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,785 | €14,260 | +€1,475 | +11.5% |
| Other operating charges | 640/8 | €583 | €508 | -€75 | -12.8% |
| Gross operating margin | 9900 | €12,602 | €25,293 | +€12,691 | +100.7% |
| Operating profit (loss) | 9901 | -€765 | -€30,918 | -€30,153 | -3940.9% |
| Financial income | 75/76B | €736 | €0 | -€736 | -100.0% |
| Recurring financial income | 75 | €736 | €0 | -€736 | -100.0% |
| Financial charges | 65/66B | €9,258 | €8,908 | -€350 | -3.8% |
| Recurring financial charges | 65 | €9,258 | €8,908 | -€350 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,287 | -€39,826 | -€30,539 | -328.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,287 | -€39,826 | -€30,539 | -328.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,287 | -€39,826 | -€30,539 | -328.9% |
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 11 October 2026 via checked.be.