Le 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 Pont
Largest movements
- Receivables within one year +€150,353
up €150,353 (+85.0%), from €176,901 to €327,254
of which Other amounts receivable: +€125,838
- Tangible fixed assets -€97,117
down €97,117 (-10.3%), from €939,646 to €842,529
of which Land and buildings: -€123,512
- Cash -€41,635
down €41,635 (-16.3%), from €255,350 to €213,715
- Debts after one year -€83,711
down €83,711 (-16.3%), from €514,389 to €430,678
of which Financial debts: -€56,394
- Trade debts +€40,647
up €40,647 (+169%), from €23,994 to €64,641
- Profit (loss) carried forward +€40,121
up €40,121 (+49.8%), from €80,629 to €120,750
- Gross operating margin +€111,233
up €111,233 (+13.6%), from €818,457 to €929,690
- Staff costs +€101,469
up €101,469 (+14.0%), from €726,553 to €828,022
- Depreciation -€17,732
down €17,732 (-15.6%), from €113,510 to €95,778
- Financial income +€10,802
up €10,802 (+704%), from €1,535 to €12,337
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,411,801 | €1,422,477 | +€10,676 | +0.8% |
| Fixed assets | 21/28 | €943,523 | €844,903 | -€98,620 | -10.5% |
| Intangible fixed assets | 21 | €2,254 | €751 | -€1,503 | -66.7% |
| Tangible fixed assets | 22/27 | €939,646 | €842,529 | -€97,117 | -10.3% |
| Land and buildings | 22 | €909,070 | €785,557 | -€123,512 | -13.6% |
| Plant, machinery and equipment | 23 | €15,530 | €8,503 | -€7,027 | -45.3% |
| Furniture and vehicles | 24 | €15,046 | €48,469 | +€33,423 | +222% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,623 | €1,623 | = | 0.0% |
| Current assets | 29/58 | €468,278 | €577,574 | +€109,296 | +23.3% |
| Stocks and contracts in progress | 3 | €26,728 | €29,131 | +€2,402 | +9.0% |
| Stocks | 30/36 | €26,728 | €29,131 | +€2,402 | +9.0% |
| Amounts receivable within one year | 40/41 | €176,901 | €327,254 | +€150,353 | +85.0% |
| Trade receivables | 40 | €51,280 | €75,795 | +€24,515 | +47.8% |
| Other amounts receivable | 41 | €125,621 | €251,458 | +€125,838 | +100% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €255,350 | €213,715 | -€41,635 | -16.3% |
| Deferred charges and accrued income | 490/1 | €9,299 | €7,475 | -€1,824 | -19.6% |
| Total equity and liabilities | 10/49 | €1,411,801 | €1,422,477 | +€10,676 | +0.8% |
| Equity | 10/15 | €688,331 | €739,452 | +€51,121 | +7.4% |
| Contributions | 10/11 | €55,738 | €55,738 | = | 0.0% |
| Capital | 10 | €55,738 | €55,738 | = | 0.0% |
| Revaluation surpluses | 12 | €480,956 | €480,956 | = | 0.0% |
| Reserves | 13 | €47,008 | €47,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,629 | €120,750 | +€40,121 | +49.8% |
| Investment grants | 15 | €24,000 | €35,000 | +€11,000 | +45.8% |
| Provisions and deferred taxes | 16 | €30,762 | €30,762 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,762 | €30,762 | = | 0.0% |
| Major repairs and maintenance | 162 | €30,762 | €30,762 | = | 0.0% |
| Amounts payable | 17/49 | €692,708 | €652,263 | -€40,445 | -5.8% |
| Amounts payable after more than one year | 17 | €514,389 | €430,678 | -€83,711 | -16.3% |
| Financial debts | 170/4 | €487,073 | €430,678 | -€56,394 | -11.6% |
| Other amounts payable | 178/9 | €27,317 | €0 | -€27,317 | -100% |
| Amounts payable within one year | 42/48 | €177,222 | €221,584 | +€44,362 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €42,558 | €42,370 | -€187 | -0.4% |
| Trade debts | 44 | €23,994 | €64,641 | +€40,647 | +169% |
| Suppliers | 440/4 | €23,994 | €64,641 | +€40,647 | +169% |
| Taxes, remuneration and social security | 45 | €110,670 | €114,572 | +€3,902 | +3.5% |
| Taxes | 450/3 | €1,341 | €80 | -€1,261 | -94.0% |
| Remuneration and social security | 454/9 | €109,329 | €114,492 | +€5,163 | +4.7% |
| Accrued charges and deferred income | 492/3 | €1,097 | €0 | -€1,097 | -100% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €726,553 | €828,022 | +€101,469 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,510 | €95,778 | -€17,732 | -15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €349 | +€349 | |
| Other operating charges | 640/8 | €3,491 | €2,058 | -€1,433 | -41.0% |
| Gross operating margin | 9900 | €818,457 | €929,690 | +€111,233 | +13.6% |
| Operating profit (loss) | 9901 | €300 | €3,483 | +€3,183 | +1,063% |
| Financial income | 75/76B | €1,535 | €12,337 | +€10,802 | +704% |
| Recurring financial income | 75 | €1,535 | €12,337 | +€10,802 | +704% |
| Financial charges | 65/66B | €16,708 | €15,161 | -€1,547 | -9.3% |
| Recurring financial charges | 65 | €16,708 | €15,161 | -€1,547 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,873 | €658 | +€15,531 | |
| Profit (loss) for the period | 9904 | -€14,873 | €658 | +€15,531 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,873 | €658 | +€15,531 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.