Ponari Clean: 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.
Ponari Clean
Largest movements
- Receivables within one year +€57,428
up €57,428 (+266%), from €21,577 to €79,005
of which Trade receivables: +€33,560
- Cash -€20,334
down €20,334 (-69.2%), from €29,366 to €9,032
mainly Receivables within one year (-€57,428) and Investment in fixed assets (net) (-€16,873)
- Tangible fixed assets +€5,554
up €5,554 (+15.6%), from €35,582 to €41,136
of which Furniture and vehicles: +€4,431
- Profit (loss) carried forward +€43,357
up €43,357 (+4,753%), from €912 to €44,269
- Tax, wage and social debts +€19,189
up €19,189 (+75.2%), from €25,533 to €44,721
of which Taxes: +€15,810
- Trade debts -€14,981
down €14,981 (-93.6%), from €16,014 to €1,032
- Debts after one year -€5,090
down €5,090 (-56.3%), from €9,045 to €3,954
- Gross operating margin +€117,334
up €117,334 (+90.5%), from €129,699 to €247,032
- Staff costs +€82,644
up €82,644 (+95.9%), from €86,208 to €168,852
- Depreciation +€7,278
up €7,278 (+180%), from €4,042 to €11,319
- Taxes +€4,500
up €4,500 (+35.4%), from €12,713 to €17,213
- Financial charges +€3,892
up €3,892 (+1,212%), from €321 to €4,213
of which Non-recurring financial charges: +€3,590
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 | €87,025 | €129,672 | +€42,648 | +49.0% |
| Fixed assets | 21/28 | €36,082 | €41,636 | +€5,554 | +15.4% |
| Tangible fixed assets | 22/27 | €35,582 | €41,136 | +€5,554 | +15.6% |
| Plant, machinery and equipment | 23 | - | €1,124 | +€1,124 | |
| Furniture and vehicles | 24 | €35,582 | €40,012 | +€4,431 | +12.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €50,943 | €88,037 | +€37,094 | +72.8% |
| Amounts receivable within one year | 40/41 | €21,577 | €79,005 | +€57,428 | +266% |
| Trade receivables | 40 | €16,752 | €50,312 | +€33,560 | +200% |
| Other amounts receivable | 41 | €4,825 | €28,693 | +€23,868 | +495% |
| Cash at bank and in hand | 54/58 | €29,366 | €9,032 | -€20,334 | -69.2% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €87,025 | €129,672 | +€42,648 | +49.0% |
| Equity | 10/15 | €28,912 | €72,269 | +€43,357 | +150% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €912 | €44,269 | +€43,357 | +4,753% |
| Amounts payable | 17/49 | €58,113 | €57,403 | -€709 | -1.2% |
| Amounts payable after more than one year | 17 | €9,045 | €3,954 | -€5,090 | -56.3% |
| Financial debts | 170/4 | €9,045 | €3,954 | -€5,090 | -56.3% |
| Amounts payable within one year | 42/48 | €46,817 | €50,844 | +€4,027 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €4,890 | €5,090 | +€200 | +4.1% |
| Trade debts | 44 | €16,014 | €1,032 | -€14,981 | -93.6% |
| Suppliers | 440/4 | €16,014 | €1,032 | -€14,981 | -93.6% |
| Taxes, remuneration and social security | 45 | €25,533 | €44,721 | +€19,189 | +75.2% |
| Taxes | 450/3 | €4,217 | €20,027 | +€15,810 | +375% |
| Remuneration and social security | 454/9 | €21,316 | €24,695 | +€3,379 | +15.9% |
| Other amounts payable | 47/48 | €380 | - | -€380 | |
| Accrued charges and deferred income | 492/3 | €2,251 | €2,606 | +€354 | +15.7% |
| Remuneration, social security and pensions | 62 | €86,208 | €168,852 | +€82,644 | +95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,042 | €11,319 | +€7,278 | +180% |
| Other operating charges | 640/8 | €503 | €2,078 | +€1,575 | +313% |
| Gross operating margin | 9900 | €129,699 | €247,032 | +€117,334 | +90.5% |
| Operating profit (loss) | 9901 | €38,947 | €64,783 | +€25,837 | +66.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €321 | €4,213 | +€3,892 | +1,212% |
| Recurring financial charges | 65 | €321 | €624 | +€303 | +94.3% |
| Non-recurring financial charges | 66B | - | €3,590 | +€3,590 | |
| Profit (loss) for the period before taxes | 9903 | €38,625 | €60,570 | +€21,944 | +56.8% |
| Income taxes | 67/77 | €12,713 | €17,213 | +€4,500 | +35.4% |
| Profit (loss) for the period | 9904 | €25,912 | €43,357 | +€17,445 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,912 | €43,357 | +€17,445 | +67.3% |
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 31 October 2026 via checked.be.