MAISON PONCELET: 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.
MAISON PONCELET
Largest movements
- Tangible fixed assets -€20,566
down €20,566 (-9.1%), from €226,672 to €206,106
of which Land and buildings: -€21,411
- Cash +€10,198
up €10,198 (+12.7%), from €79,993 to €90,192
mainly Depreciation (+€23,061) and Stocks and contracts (+€5,949)
- Stocks and contracts -€5,949
down €5,949 (-5.3%), from €112,466 to €106,517
- Debts after one year -€14,617
down €14,617 (-45.5%), from €32,096 to €17,479
- Gross operating margin +€13,393
up €13,393 (+31.3%), from €42,855 to €56,248
- Staff costs +€2,946
up €2,946 (+12.0%), from €24,586 to €27,532
- Depreciation +€1,714
up €1,714 (+8.0%), from €21,347 to €23,061
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 | €427,165 | €408,748 | -€18,417 | -4.3% |
| Fixed assets | 21/28 | €226,672 | €206,106 | -€20,566 | -9.1% |
| Tangible fixed assets | 22/27 | €226,672 | €206,106 | -€20,566 | -9.1% |
| Land and buildings | 22 | €215,029 | €193,618 | -€21,411 | -10.0% |
| Plant, machinery and equipment | 23 | €11,373 | €12,488 | +€1,115 | +9.8% |
| Furniture and vehicles | 24 | €270 | - | -€270 | |
| Current assets | 29/58 | €200,493 | €202,642 | +€2,149 | +1.1% |
| Stocks and contracts in progress | 3 | €112,466 | €106,517 | -€5,949 | -5.3% |
| Stocks | 30/36 | €112,466 | €106,517 | -€5,949 | -5.3% |
| Amounts receivable within one year | 40/41 | €7,896 | €5,934 | -€1,962 | -24.9% |
| Trade receivables | 40 | €5,396 | €3,434 | -€1,962 | -36.4% |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79,993 | €90,192 | +€10,198 | +12.7% |
| Deferred charges and accrued income | 490/1 | €138 | - | -€138 | |
| Total equity and liabilities | 10/49 | €427,165 | €408,748 | -€18,417 | -4.3% |
| Equity | 10/15 | €196,850 | €194,833 | -€2,017 | -1.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €68,168 | €68,168 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,168 | €37,168 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,360 | €17,360 | = | 0.0% |
| Other | 1319 | €19,808 | €19,808 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,182 | €65,165 | -€2,017 | -3.0% |
| Amounts payable | 17/49 | €230,315 | €213,915 | -€16,400 | -7.1% |
| Amounts payable after more than one year | 17 | €32,096 | €17,479 | -€14,617 | -45.5% |
| Financial debts | 170/4 | €32,096 | €17,479 | -€14,617 | -45.5% |
| Amounts payable within one year | 42/48 | €198,219 | €196,437 | -€1,783 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €14,288 | €14,617 | +€329 | +2.3% |
| Trade debts | 44 | €1,946 | €4,011 | +€2,065 | +106% |
| Suppliers | 440/4 | €1,946 | €4,011 | +€2,065 | +106% |
| Taxes, remuneration and social security | 45 | €16,188 | €12,332 | -€3,856 | -23.8% |
| Taxes | 450/3 | €8,099 | €4,050 | -€4,049 | -50.0% |
| Remuneration and social security | 454/9 | €8,089 | €8,282 | +€193 | +2.4% |
| Other amounts payable | 47/48 | €165,797 | €165,477 | -€321 | -0.2% |
| Remuneration, social security and pensions | 62 | €24,586 | €27,532 | +€2,946 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,347 | €23,061 | +€1,714 | +8.0% |
| Other operating charges | 640/8 | €6,398 | €6,614 | +€216 | +3.4% |
| Gross operating margin | 9900 | €42,855 | €56,248 | +€13,393 | +31.3% |
| Operating profit (loss) | 9901 | -€9,476 | -€959 | +€8,517 | +89.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,358 | €1,062 | -€296 | -21.8% |
| Recurring financial charges | 65 | €1,358 | €1,062 | -€296 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,834 | -€2,017 | +€8,817 | +81.4% |
| Profit (loss) for the period | 9904 | -€10,834 | -€2,017 | +€8,817 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,834 | -€2,017 | +€8,817 | +81.4% |
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 24 October 2026 via checked.be.