Pierre PONETTE - Concept: what changed
What changed
Pierre PONETTE - Concept
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
-€21,133
2024 · -€28,438+€7,305
Equity
-€37,898
2024 · -€16,765-€21,133
Cash
€56,778
2024 · €50,040+€6,738
Balance sheet total
€651,153
2024 · €718,682-€67,529
Largest movements
Assets
- Tangible fixed assets -€63,738
down €63,738 (-10.6%), from €602,611 to €538,874
of which Land and buildings: -€51,073
- Receivables within one year -€15,238
down €15,238 (-33.7%), from €45,255 to €30,017
of which Trade receivables: -€13,160
Equity and liabilities
- Debts after one year -€29,351
down €29,351 (-4.6%), from €640,138 to €610,787
of which Financial debts: -€29,351
- Profit (loss) carried forward -€21,133
down €21,133 (-97.1%), from -€21,765 to -€42,898
- Trade debts -€15,692
down €15,692 (-75.6%), from €20,750 to €5,058
Income statement
- Gross operating margin +€30,091
up €30,091 (+39.7%), from €75,785 to €105,877
- Staff costs +€21,953
up €21,953 (+114%), from €19,337 to €41,290
- Depreciation +€1,557
up €1,557 (+2.1%), from €73,529 to €75,087
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€28,438
Gross operating margin
+€30,091
Staff costs
-€21,953
Depreciation
-€1,557
Other operating charges
+€223
Financial income
-€33
Financial charges
+€534
Result 2025
-€21,133
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€46,888
Investment
-€11,349
Financing
-€28,800
Cash 2024
€50,040
From operations (derived)
+€46,888
Net result for the year
-€21,133
Depreciation
+€75,087
Stocks and contracts
-€4,231
Receivables within one year
+€15,238
Deferred charges and accrued income
-€478
Trade debts
-€15,692
Tax, wage and social debts
-€2,675
Other debts
-€6,312
Accrued charges and deferred income
+€7,083
Investment (derived)
-€11,349
Investment in fixed assets (net)
-€11,349
Financing
-€28,800
Debts after one year
-€29,351
Current portion of long-term debt
+€551
Cash 2025
€56,778
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €718,682 | €651,153 | -€67,529 | -9.4% |
| Fixed assets | 21/28 | €602,611 | €538,874 | -€63,738 | -10.6% |
| Tangible fixed assets | 22/27 | €602,611 | €538,874 | -€63,738 | -10.6% |
| Land and buildings | 22 | €566,177 | €515,104 | -€51,073 | -9.0% |
| Plant, machinery and equipment | 23 | €5,540 | €4,306 | -€1,234 | -22.3% |
| Furniture and vehicles | 24 | €30,894 | €19,464 | -€11,430 | -37.0% |
| Current assets | 29/58 | €116,071 | €112,279 | -€3,792 | -3.3% |
| Stocks and contracts in progress | 3 | €19,750 | €23,981 | +€4,231 | +21.4% |
| Stocks | 30/36 | €19,750 | €23,981 | +€4,231 | +21.4% |
| Amounts receivable within one year | 40/41 | €45,255 | €30,017 | -€15,238 | -33.7% |
| Trade receivables | 40 | €39,229 | €26,069 | -€13,160 | -33.5% |
| Other amounts receivable | 41 | €6,026 | €3,948 | -€2,078 | -34.5% |
| Cash at bank and in hand | 54/58 | €50,040 | €56,778 | +€6,738 | +13.5% |
| Deferred charges and accrued income | 490/1 | €1,025 | €1,503 | +€478 | +46.6% |
| Total equity and liabilities | 10/49 | €718,682 | €651,153 | -€67,529 | -9.4% |
| Equity | 10/15 | -€16,765 | -€37,898 | -€21,133 | -126% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,765 | -€42,898 | -€21,133 | -97.1% |
| Amounts payable | 17/49 | €735,447 | €689,051 | -€46,396 | -6.3% |
| Amounts payable after more than one year | 17 | €640,138 | €610,787 | -€29,351 | -4.6% |
| Financial debts | 170/4 | €340,138 | €310,787 | -€29,351 | -8.6% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €77,563 | €53,435 | -€24,128 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €28,800 | €29,351 | +€551 | +1.9% |
| Trade debts | 44 | €20,750 | €5,058 | -€15,692 | -75.6% |
| Suppliers | 440/4 | €20,750 | €5,058 | -€15,692 | -75.6% |
| Taxes, remuneration and social security | 45 | €13,111 | €10,436 | -€2,675 | -20.4% |
| Taxes | 450/3 | €6,253 | €3,384 | -€2,870 | -45.9% |
| Remuneration and social security | 454/9 | €6,857 | €7,052 | +€195 | +2.8% |
| Other amounts payable | 47/48 | €14,901 | €8,590 | -€6,312 | -42.4% |
| Accrued charges and deferred income | 492/3 | €17,746 | €24,829 | +€7,083 | +39.9% |
| Remuneration, social security and pensions | 62 | €19,337 | €41,290 | +€21,953 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,529 | €75,087 | +€1,557 | +2.1% |
| Other operating charges | 640/8 | €4,801 | €4,578 | -€223 | -4.6% |
| Gross operating margin | 9900 | €75,785 | €105,877 | +€30,091 | +39.7% |
| Operating profit (loss) | 9901 | -€21,883 | -€15,079 | +€6,804 | +31.1% |
| Financial income | 75/76B | €263 | €230 | -€33 | -12.6% |
| Recurring financial income | 75 | €216 | €230 | +€14 | +6.5% |
| Non-recurring financial income | 76B | €47 | - | -€47 | |
| Financial charges | 65/66B | €6,818 | €6,284 | -€534 | -7.8% |
| Recurring financial charges | 65 | €6,818 | €6,284 | -€534 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,438 | -€21,133 | +€7,305 | +25.7% |
| Profit (loss) for the period | 9904 | -€28,438 | -€21,133 | +€7,305 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,438 | -€21,133 | +€7,305 | +25.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.