Marie PONNET: 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.
Marie PONNET
Largest movements
- Cash -€5,182
down €5,182 (-21.1%), from €24,583 to €19,401
mainly Contributions, distributions and other (-€52,846) and Deferred charges and accrued income (-€1,580)
- Intangible fixed assets -€5,000
down €5,000 (-15.2%), from €32,983 to €27,983
- Tangible fixed assets -€1,602
down €1,602 (-45.1%), from €3,551 to €1,950
of which Plant, machinery and equipment: -€825
- Deferred charges and accrued income +€1,580
up €1,580 (+14.7%), from €10,746 to €12,326
- Profit (loss) carried forward -€17,348
down €17,348 (-38.7%), from €44,780 to €27,433
- Other debts +€4,640
up €4,640 (+17.3%), from €26,849 to €31,489
- Tax, wage and social debts +€1,639
up €1,639 (+40.6%), from €4,032 to €5,672
- Trade debts +€895
up €895 (+6,024%), from €15 to €910
- Gross operating margin -€5,043
down €5,043 (-8.6%), from €58,619 to €53,577
- Taxes -€1,247
down €1,247 (-11.6%), from €10,723 to €9,476
- Other operating charges +€663
up €663 (+132%), from €503 to €1,166
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 | €78,177 | €68,003 | -€10,173 | -13.0% |
| Fixed assets | 21/28 | €36,534 | €29,933 | -€6,602 | -18.1% |
| Intangible fixed assets | 21 | €32,983 | €27,983 | -€5,000 | -15.2% |
| Tangible fixed assets | 22/27 | €3,551 | €1,950 | -€1,602 | -45.1% |
| Plant, machinery and equipment | 23 | €1,650 | €825 | -€825 | -50.0% |
| Furniture and vehicles | 24 | €1,901 | €1,125 | -€777 | -40.8% |
| Current assets | 29/58 | €41,642 | €38,071 | -€3,571 | -8.6% |
| Amounts receivable within one year | 40/41 | €6,314 | €6,344 | +€30 | +0.5% |
| Other amounts receivable | 41 | €6,314 | €6,344 | +€30 | +0.5% |
| Cash at bank and in hand | 54/58 | €24,583 | €19,401 | -€5,182 | -21.1% |
| Deferred charges and accrued income | 490/1 | €10,746 | €12,326 | +€1,580 | +14.7% |
| Total equity and liabilities | 10/49 | €78,177 | €68,003 | -€10,173 | -13.0% |
| Equity | 10/15 | €47,280 | €29,933 | -€17,348 | -36.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,780 | €27,433 | -€17,348 | -38.7% |
| Amounts payable | 17/49 | €30,896 | €38,071 | +€7,175 | +23.2% |
| Amounts payable within one year | 42/48 | €30,896 | €38,071 | +€7,175 | +23.2% |
| Trade debts | 44 | €15 | €910 | +€895 | +6,024% |
| Suppliers | 440/4 | €15 | €910 | +€895 | +6,024% |
| Taxes, remuneration and social security | 45 | €4,032 | €5,672 | +€1,639 | +40.6% |
| Taxes | 450/3 | €4,032 | €5,672 | +€1,639 | +40.6% |
| Other amounts payable | 47/48 | €26,849 | €31,489 | +€4,640 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,305 | €6,602 | +€297 | +4.7% |
| Other operating charges | 640/8 | €503 | €1,166 | +€663 | +132% |
| Gross operating margin | 9900 | €58,619 | €53,577 | -€5,043 | -8.6% |
| Operating profit (loss) | 9901 | €51,812 | €45,809 | -€6,003 | -11.6% |
| Financial income | 75/76B | €30 | €115 | +€85 | +286% |
| Recurring financial income | 75 | €30 | €115 | +€85 | +286% |
| Financial charges | 65/66B | €1,157 | €949 | -€208 | -18.0% |
| Recurring financial charges | 65 | €1,157 | €949 | -€208 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €50,685 | €44,974 | -€5,710 | -11.3% |
| Income taxes | 67/77 | €10,723 | €9,476 | -€1,247 | -11.6% |
| Profit (loss) for the period | 9904 | €39,962 | €35,498 | -€4,463 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,962 | €35,498 | -€4,463 | -11.2% |
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 30 October 2026 via checked.be.