LE PETIT PONT: 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.
LE PETIT PONT
Largest movements
- Cash -€41,309
down €41,309 (-85.4%), from €48,356 to €7,048
mainly Net result for the year (-€150,196) and Investment in fixed assets (net) (-€32,693)
- Tangible fixed assets +€29,828
up €29,828 (+548%), from €5,446 to €35,275
of which Plant, machinery and equipment: +€29,122
- Stocks and contracts -€6,825
down €6,825 (-71.7%), from €9,525 to €2,700
- Receivables within one year +€3,479
up €3,479 (+97.7%), from €3,559 to €7,039
of which Trade receivables: +€3,397
- Profit (loss) carried forward -€150,196
down €150,196 (-50.6%), from -€296,644 to -€446,840
- Tax, wage and social debts +€64,687
up €64,687 (+24.2%), from €266,957 to €331,644
of which Remuneration and social security: +€40,166
- Trade debts +€25,221
up €25,221 (+37.7%), from €66,938 to €92,158
- Debts after one year +€24,813
new in 2025: €24,813
- Other debts +€20,650
up €20,650 (+4,599%), from €449 to €21,099
- Staff costs +€87,361
up €87,361 (+41.3%), from €211,365 to €298,726
- Gross operating margin -€73,262
down €73,262 (-29.4%), from €248,874 to €175,611
- Financial charges -€20,265
down €20,265 (-80.8%), from €25,084 to €4,819
- Other operating charges +€3,396
up €3,396 (+21.2%), from €15,992 to €19,388
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,833 | €58,007 | -€14,826 | -20.4% |
| Fixed assets | 21/28 | €11,392 | €41,221 | +€29,828 | +262% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €5,446 | €35,275 | +€29,828 | +548% |
| Plant, machinery and equipment | 23 | €2,851 | €31,973 | +€29,122 | +1,022% |
| Furniture and vehicles | 24 | €442 | €2,348 | +€1,906 | +431% |
| Other tangible fixed assets | 26 | €2,153 | €953 | -€1,200 | -55.7% |
| Financial fixed assets | 28 | €5,946 | €5,946 | = | 0.0% |
| Current assets | 29/58 | €61,441 | €16,786 | -€44,654 | -72.7% |
| Stocks and contracts in progress | 3 | €9,525 | €2,700 | -€6,825 | -71.7% |
| Stocks | 30/36 | €9,525 | €2,700 | -€6,825 | -71.7% |
| Amounts receivable within one year | 40/41 | €3,559 | €7,039 | +€3,479 | +97.7% |
| Trade receivables | 40 | €1,000 | €4,397 | +€3,397 | +340% |
| Other amounts receivable | 41 | €2,559 | €2,642 | +€82 | +3.2% |
| Cash at bank and in hand | 54/58 | €48,356 | €7,048 | -€41,309 | -85.4% |
| Total equity and liabilities | 10/49 | €72,833 | €58,007 | -€14,826 | -20.4% |
| Equity | 10/15 | -€274,644 | -€424,840 | -€150,196 | -54.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€296,644 | -€446,840 | -€150,196 | -50.6% |
| Amounts payable | 17/49 | €347,477 | €482,847 | +€135,370 | +39.0% |
| Amounts payable after more than one year | 17 | - | €24,813 | +€24,813 | |
| Trade debts | 175 | - | €24,813 | +€24,813 | |
| Amounts payable within one year | 42/48 | €347,477 | €458,034 | +€110,558 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €13,133 | €13,133 | = | 0.0% |
| Trade debts | 44 | €66,938 | €92,158 | +€25,221 | +37.7% |
| Suppliers | 440/4 | €66,938 | €92,158 | +€25,221 | +37.7% |
| Taxes, remuneration and social security | 45 | €266,957 | €331,644 | +€64,687 | +24.2% |
| Taxes | 450/3 | €124,714 | €149,235 | +€24,521 | +19.7% |
| Remuneration and social security | 454/9 | €142,243 | €182,408 | +€40,166 | +28.2% |
| Other amounts payable | 47/48 | €449 | €21,099 | +€20,650 | +4,599% |
| Remuneration, social security and pensions | 62 | €211,365 | €298,726 | +€87,361 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,466 | €2,865 | -€1,601 | -35.9% |
| Other operating charges | 640/8 | €15,992 | €19,388 | +€3,396 | +21.2% |
| Gross operating margin | 9900 | €248,874 | €175,611 | -€73,262 | -29.4% |
| Operating profit (loss) | 9901 | €17,051 | -€145,367 | -€162,419 | |
| Financial income | 75/76B | €36 | €0 | -€35 | -99.5% |
| Recurring financial income | 75 | €36 | €0 | -€35 | -99.5% |
| Financial charges | 65/66B | €25,084 | €4,819 | -€20,265 | -80.8% |
| Recurring financial charges | 65 | €25,084 | €4,819 | -€20,265 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,997 | -€150,186 | -€142,189 | -1,778% |
| Income taxes | 67/77 | €164 | €10 | -€154 | -93.9% |
| Profit (loss) for the period | 9904 | -€8,161 | -€150,196 | -€142,035 | -1,740% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,161 | -€150,196 | -€142,035 | -1,740% |
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 28 October 2026 via checked.be.