L'Atelier Ponsar: what changed
What changed
L'Atelier Ponsar
NACE 10.712, Artisanal bread and fresh pastry making
filed annual accounts (NBB)
Net result for the year
€86,656
2024 · -€111,934+€198,589
Equity
€127,633
2024 · €40,977+€86,656
Cash
€10,308
2024 · €46,435-€36,127
Balance sheet total
€1.7m
2024 · €1.9m-€172,459
Largest movements
Assets
- Receivables within one year -€164,861
down €164,861 (-44.8%), from €368,129 to €203,268
of which Trade receivables: -€172,674
- Tangible fixed assets +€76,416
up €76,416 (+10.4%), from €732,637 to €809,053
of which Leasing and similar rights: +€125,800
- Intangible fixed assets -€53,088
down €53,088 (-11.7%), from €454,771 to €401,683
- Cash -€36,127
down €36,127 (-77.8%), from €46,435 to €10,308
mainly Tax, wage and social debts (-€217,206) and Debts after one year (-€163,599)
Equity and liabilities
- Tax, wage and social debts -€217,206
down €217,206 (-70.2%), from €309,427 to €92,221
of which Remuneration and social security: -€185,413
- Debts after one year -€163,599
down €163,599 (-22.5%), from €726,604 to €563,004
- Other debts +€92,509
up €92,509 (+37.1%), from €249,360 to €341,868
- Profit (loss) carried forward +€86,656
up €86,656 (+87.7%), from -€98,798 to -€12,143
- Short-term financial debts +€19,707
up €19,707 (+19.7%), from €100,000 to €119,707
Income statement
- Staff costs -€313,108
down €313,108 (-32.4%), from €967,555 to €654,447
- Financial charges -€32,841
down €32,841 (-33.5%), from €98,063 to €65,222
- Gross operating margin -€16,412
down €16,412 (-1.5%), from €1.1m to €1.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€111,934
Gross operating margin
-€16,412
Staff costs
+€313,108
Depreciation
+€11,069
Other operating charges
+€7,620
Other operating items
-€148,550
Financial income
+€2,159
Financial charges
+€32,841
Taxes
-€3,245
Result 2025
€86,656
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€232,405
Investment
-€136,985
Financing
-€131,547
Cash 2024
€46,435
From operations (derived)
+€232,405
Net result for the year
+€86,656
Depreciation
+€113,657
Stocks and contracts
-€8,701
Receivables within one year
+€164,861
Deferred charges and accrued income
+€3,499
Trade debts
+€130
Tax, wage and social debts
-€217,206
Other debts
+€92,509
Accrued charges and deferred income
-€3,000
Investment (derived)
-€136,985
Investment in fixed assets (net)
-€136,985
Financing
-€131,547
Debts after one year
-€163,599
Current portion of long-term debt
+€12,345
Short-term financial debts
+€19,707
Cash 2025
€10,308
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,879,645 | €1,707,186 | -€172,459 | -9.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,346,072 | €1,369,400 | +€23,328 | +1.7% |
| Intangible fixed assets | 21 | €454,771 | €401,683 | -€53,088 | -11.7% |
| Tangible fixed assets | 22/27 | €732,637 | €809,053 | +€76,416 | +10.4% |
| Land and buildings | 22 | €499,414 | €484,448 | -€14,966 | -3.0% |
| Plant, machinery and equipment | 23 | €103,358 | €89,449 | -€13,909 | -13.5% |
| Furniture and vehicles | 24 | €45,816 | €38,009 | -€7,806 | -17.0% |
| Leasing and similar rights | 25 | - | €125,800 | +€125,800 | |
| Other tangible fixed assets | 26 | €84,050 | €71,348 | -€12,702 | -15.1% |
| Financial fixed assets | 28 | €158,664 | €158,664 | = | 0.0% |
| Current assets | 29/58 | €533,573 | €337,786 | -€195,787 | -36.7% |
| Stocks and contracts in progress | 3 | €115,509 | €124,210 | +€8,701 | +7.5% |
| Stocks | 30/36 | €115,509 | €124,210 | +€8,701 | +7.5% |
| Amounts receivable within one year | 40/41 | €368,129 | €203,268 | -€164,861 | -44.8% |
| Trade receivables | 40 | €368,128 | €195,454 | -€172,674 | -46.9% |
| Other amounts receivable | 41 | €1 | €7,814 | +€7,813 | +651,049% |
| Cash at bank and in hand | 54/58 | €46,435 | €10,308 | -€36,127 | -77.8% |
| Deferred charges and accrued income | 490/1 | €3,499 | - | -€3,499 | |
| Total equity and liabilities | 10/49 | €1,879,645 | €1,707,186 | -€172,459 | -9.2% |
| Equity | 10/15 | €40,977 | €127,633 | +€86,656 | +211% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €117,775 | €117,775 | = | 0.0% |
| Distributable reserves | 133 | €117,775 | €117,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,798 | -€12,143 | +€86,656 | +87.7% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €1,838,668 | €1,579,554 | -€259,114 | -14.1% |
| Amounts payable after more than one year | 17 | €726,604 | €563,004 | -€163,599 | -22.5% |
| Financial debts | 170/4 | €726,604 | €563,004 | -€163,599 | -22.5% |
| Amounts payable within one year | 42/48 | €1,109,064 | €1,016,549 | -€92,515 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €160,948 | €173,293 | +€12,345 | +7.7% |
| Financial debts | 43 | €100,000 | €119,707 | +€19,707 | +19.7% |
| Credit institutions | 430/8 | €100,000 | €119,707 | +€19,707 | +19.7% |
| Trade debts | 44 | €289,329 | €289,459 | +€130 | 0.0% |
| Suppliers | 440/4 | €289,329 | €289,459 | +€130 | 0.0% |
| Taxes, remuneration and social security | 45 | €309,427 | €92,221 | -€217,206 | -70.2% |
| Taxes | 450/3 | €51,641 | €19,848 | -€31,793 | -61.6% |
| Remuneration and social security | 454/9 | €257,786 | €72,373 | -€185,413 | -71.9% |
| Other amounts payable | 47/48 | €249,360 | €341,868 | +€92,509 | +37.1% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Remuneration, social security and pensions | 62 | €967,555 | €654,447 | -€313,108 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,725 | €113,657 | -€11,069 | -8.9% |
| Other operating charges | 640/8 | €33,113 | €25,493 | -€7,620 | -23.0% |
| Non-recurring operating charges | 66A | €4,000 | €152,550 | +€148,550 | +3,714% |
| Gross operating margin | 9900 | €1,116,777 | €1,100,365 | -€16,412 | -1.5% |
| Operating profit (loss) | 9901 | -€12,616 | €154,218 | +€166,834 | |
| Financial income | 75/76B | - | €2,159 | +€2,159 | |
| Recurring financial income | 75 | - | €918 | +€918 | |
| Non-recurring financial income | 76B | - | €1,241 | +€1,241 | |
| Financial charges | 65/66B | €98,063 | €65,222 | -€32,841 | -33.5% |
| Recurring financial charges | 65 | €98,063 | €65,222 | -€32,841 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€110,679 | €91,156 | +€201,834 | |
| Income taxes | 67/77 | €1,255 | €4,500 | +€3,245 | +259% |
| Profit (loss) for the period | 9904 | -€111,934 | €86,656 | +€198,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€111,934 | €86,656 | +€198,589 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.