PASCAL PONCELET SRL: 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.
PASCAL PONCELET SRL
Largest movements
- Cash +€117,070
up €117,070 (+77.7%), from €150,717 to €267,787
mainly Net result for the year (+€82,707) and Depreciation (+€44,196)
- Stocks and contracts -€30,777
down €30,777 (-83.4%), from €36,903 to €6,126
- Receivables within one year +€14,001
up €14,001 (+22.6%), from €61,962 to €75,963
of which Trade receivables: +€18,350
- Profit (loss) carried forward +€82,707
up €82,707 (+21.0%), from €393,868 to €476,575
- Tax, wage and social debts +€23,082
up €23,082 (+115.9%), from €19,913 to €42,995
of which Taxes: +€26,288
- Debts after one year -€15,760
down €15,760 (-8.6%), from €183,508 to €167,749
- Advances received +€10,305
up €10,305 (+262.1%), from €3,932 to €14,237
- Gross operating margin +€109,666
up €109,666 (+45.7%), from €239,949 to €349,615
- Staff costs +€19,796
up €19,796 (+12.3%), from €160,677 to €180,473
- Taxes +€18,990
up €18,990 (+242.4%), from €7,835 to €26,825
- Depreciation +€4,510
up €4,510 (+11.4%), from €39,686 to €44,196
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.
Cash bridge derived
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 | €713,309 | €819,175 | +€105,866 | +14.8% |
| Fixed assets | 21/28 | €461,182 | €465,269 | +€4,087 | +0.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €461,182 | €465,269 | +€4,087 | +0.9% |
| Land and buildings | 22 | €392,951 | €372,597 | -€20,355 | -5.2% |
| Plant, machinery and equipment | 23 | €721 | €405 | -€316 | -43.8% |
| Furniture and vehicles | 24 | €67,510 | €92,267 | +€24,757 | +36.7% |
| Current assets | 29/58 | €252,127 | €353,906 | +€101,779 | +40.4% |
| Stocks and contracts in progress | 3 | €36,903 | €6,126 | -€30,777 | -83.4% |
| Stocks | 30/36 | €36,903 | €6,126 | -€30,777 | -83.4% |
| Amounts receivable within one year | 40/41 | €61,962 | €75,963 | +€14,001 | +22.6% |
| Trade receivables | 40 | €52,521 | €70,871 | +€18,350 | +34.9% |
| Other amounts receivable | 41 | €9,441 | €5,092 | -€4,349 | -46.1% |
| Cash at bank and in hand | 54/58 | €150,717 | €267,787 | +€117,070 | +77.7% |
| Deferred charges and accrued income | 490/1 | €2,545 | €4,031 | +€1,486 | +58.4% |
| Total equity and liabilities | 10/49 | €713,309 | €819,175 | +€105,866 | +14.8% |
| Equity | 10/15 | €437,868 | €520,575 | +€82,707 | +18.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €393,868 | €476,575 | +€82,707 | +21.0% |
| Amounts payable | 17/49 | €275,441 | €298,600 | +€23,159 | +8.4% |
| Amounts payable after more than one year | 17 | €183,508 | €167,749 | -€15,760 | -8.6% |
| Financial debts | 170/4 | €183,508 | €167,749 | -€15,760 | -8.6% |
| Amounts payable within one year | 42/48 | €87,620 | €127,725 | +€40,105 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €21,899 | €24,385 | +€2,486 | +11.4% |
| Trade debts | 44 | €34,409 | €38,093 | +€3,685 | +10.7% |
| Suppliers | 440/4 | €34,409 | €38,093 | +€3,685 | +10.7% |
| Advances received on contracts in progress | 46 | €3,932 | €14,237 | +€10,305 | +262.1% |
| Taxes, remuneration and social security | 45 | €19,913 | €42,995 | +€23,082 | +115.9% |
| Taxes | 450/3 | €9,303 | €35,591 | +€26,288 | +282.6% |
| Remuneration and social security | 454/9 | €10,610 | €7,403 | -€3,207 | -30.2% |
| Other amounts payable | 47/48 | €7,466 | €8,014 | +€548 | +7.3% |
| Accrued charges and deferred income | 492/3 | €4,313 | €3,126 | -€1,187 | -27.5% |
| Non-recurring operating income | 76A | €3,320 | €901 | -€2,419 | -72.9% |
| Remuneration, social security and pensions | 62 | €160,677 | €180,473 | +€19,796 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,686 | €44,196 | +€4,510 | +11.4% |
| Other operating charges | 640/8 | €3,379 | €5,486 | +€2,107 | +62.4% |
| Non-recurring operating charges | 66A | €1,052 | €5,577 | +€4,525 | +430.3% |
| Gross operating margin | 9900 | €239,949 | €349,615 | +€109,666 | +45.7% |
| Operating profit (loss) | 9901 | €35,156 | €113,883 | +€78,727 | +223.9% |
| Financial income | 75/76B | €3,455 | €4,871 | +€1,415 | +41.0% |
| Recurring financial income | 75 | €3,455 | €4,871 | +€1,415 | +41.0% |
| Financial charges | 65/66B | €9,525 | €9,221 | -€304 | -3.2% |
| Recurring financial charges | 65 | €9,525 | €9,221 | -€304 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €29,087 | €109,533 | +€80,446 | +276.6% |
| Income taxes | 67/77 | €7,835 | €26,825 | +€18,990 | +242.4% |
| Profit (loss) for the period | 9904 | €21,251 | €82,707 | +€61,456 | +289.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,251 | €82,707 | +€61,456 | +289.2% |
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 11 October 2026 via checked.be.