IMMO PONTILLO: what changed
Two fiscal 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.
IMMO PONTILLO
Largest movements
- Receivables within one year +€70,683
up €70,683 (+840.7%), from €8,408 to €79,091
of which Trade receivables: +€69,120
- Other debts +€34,767
up €34,767 (+33.9%), from €102,420 to €137,187
- Profit (loss) carried forward +€22,064
up €22,064 (+33.9%), from -€65,136 to -€43,072
- Trade debts +€7,965
up €7,965 (+44.6%), from €17,841 to €25,806
- Accrued charges and deferred income -€4,939
down €4,939 (-33.3%), from €14,818 to €9,879
- Gross operating margin +€34,027
up €34,027 (+109.5%), from €31,074 to €65,101
- Depreciation +€7,994
up €7,994 (+29.7%), from €26,917 to €34,911
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 | €320,075 | €388,331 | +€68,256 | +21.3% |
| Fixed assets | 21/28 | €304,552 | €306,631 | +€2,079 | +0.7% |
| Tangible fixed assets | 22/27 | €304,552 | €306,631 | +€2,079 | +0.7% |
| Land and buildings | 22 | €159,439 | €156,064 | -€3,375 | -2.1% |
| Plant, machinery and equipment | 23 | €124,420 | €109,147 | -€15,273 | -12.3% |
| Furniture and vehicles | 24 | €20,693 | €41,420 | +€20,727 | +100.2% |
| Current assets | 29/58 | €15,523 | €81,700 | +€66,177 | +426.3% |
| Stocks and contracts in progress | 3 | €5,725 | €1,934 | -€3,791 | -66.2% |
| Stocks | 30/36 | €5,725 | €1,934 | -€3,791 | -66.2% |
| Amounts receivable within one year | 40/41 | €8,408 | €79,091 | +€70,683 | +840.7% |
| Trade receivables | 40 | €7,000 | €76,120 | +€69,120 | +987.4% |
| Other amounts receivable | 41 | €1,408 | €2,971 | +€1,563 | +111.0% |
| Cash at bank and in hand | 54/58 | €1,390 | €675 | -€715 | -51.4% |
| Total equity and liabilities | 10/49 | €320,075 | €388,331 | +€68,256 | +21.3% |
| Equity | 10/15 | -€62,136 | -€40,072 | +€22,064 | +35.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,136 | -€43,072 | +€22,064 | +33.9% |
| Amounts payable | 17/49 | €382,211 | €428,403 | +€46,192 | +12.1% |
| Amounts payable after more than one year | 17 | €222,045 | €225,887 | +€3,842 | +1.7% |
| Financial debts | 170/4 | €222,045 | €225,887 | +€3,842 | +1.7% |
| Amounts payable within one year | 42/48 | €145,348 | €192,637 | +€47,289 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €24,056 | €25,747 | +€1,691 | +7.0% |
| Trade debts | 44 | €17,841 | €25,806 | +€7,965 | +44.6% |
| Suppliers | 440/4 | €17,841 | €25,806 | +€7,965 | +44.6% |
| Taxes, remuneration and social security | 45 | €1,031 | €3,897 | +€2,866 | +278.0% |
| Taxes | 450/3 | €1,031 | €3,897 | +€2,866 | +278.0% |
| Other amounts payable | 47/48 | €102,420 | €137,187 | +€34,767 | +33.9% |
| Accrued charges and deferred income | 492/3 | €14,818 | €9,879 | -€4,939 | -33.3% |
| Remuneration, social security and pensions | 62 | €62 | - | -€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,917 | €34,911 | +€7,994 | +29.7% |
| Other operating charges | 640/8 | €926 | €1,183 | +€257 | +27.8% |
| Gross operating margin | 9900 | €31,074 | €65,101 | +€34,027 | +109.5% |
| Operating profit (loss) | 9901 | €3,169 | €29,007 | +€25,838 | +815.3% |
| Financial charges | 65/66B | €6,338 | €6,943 | +€605 | +9.5% |
| Recurring financial charges | 65 | €6,338 | €6,943 | +€605 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,169 | €22,064 | +€25,233 | |
| Profit (loss) for the period | 9904 | -€3,169 | €22,064 | +€25,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,169 | €22,064 | +€25,233 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.