PONCELET Louise: 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.
PONCELET Louise
Largest movements
- Tangible fixed assets -€8,734
down €8,734 (-2.6%), from €340,014 to €331,280
of which Furniture and vehicles: -€7,672
- Cash +€7,427
up €7,427 (+41.0%), from €18,099 to €25,526
mainly Depreciation (+€22,391) and Net result for the year (+€20,888)
- Debts after one year -€20,937
down €20,937 (-6.9%), from €301,319 to €280,382
- Profit (loss) carried forward +€20,888
up €20,888 (+47.0%), from €44,449 to €65,338
- Gross operating margin +€18,629
up €18,629 (+42.8%), from €43,541 to €62,170
- Depreciation -€4,258
down €4,258 (-16.0%), from €26,650 to €22,391
- Taxes +€4,242
up €4,242 (+154%), from €2,757 to €6,999
- Financial charges +€1,626
up €1,626 (+18.9%), from €8,612 to €10,237
- Other operating charges +€713
up €713 (+75.8%), from €940 to €1,653
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 | €376,693 | €375,636 | -€1,057 | -0.3% |
| Fixed assets | 21/28 | €340,014 | €331,280 | -€8,734 | -2.6% |
| Tangible fixed assets | 22/27 | €340,014 | €331,280 | -€8,734 | -2.6% |
| Land and buildings | 22 | €310,777 | €309,715 | -€1,062 | -0.3% |
| Furniture and vehicles | 24 | €29,238 | €21,566 | -€7,672 | -26.2% |
| Current assets | 29/58 | €36,679 | €44,355 | +€7,677 | +20.9% |
| Amounts receivable within one year | 40/41 | €18,506 | €18,244 | -€262 | -1.4% |
| Trade receivables | 40 | €13,756 | €15,244 | +€1,488 | +10.8% |
| Other amounts receivable | 41 | €4,750 | €3,000 | -€1,750 | -36.8% |
| Cash at bank and in hand | 54/58 | €18,099 | €25,526 | +€7,427 | +41.0% |
| Deferred charges and accrued income | 490/1 | €73 | €585 | +€512 | +697% |
| Total equity and liabilities | 10/49 | €376,693 | €375,636 | -€1,057 | -0.3% |
| Equity | 10/15 | €46,949 | €67,838 | +€20,888 | +44.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,449 | €65,338 | +€20,888 | +47.0% |
| Amounts payable | 17/49 | €329,743 | €307,798 | -€21,946 | -6.7% |
| Amounts payable after more than one year | 17 | €301,319 | €280,382 | -€20,937 | -6.9% |
| Financial debts | 170/4 | €301,319 | €280,382 | -€20,937 | -6.9% |
| Amounts payable within one year | 42/48 | €28,425 | €26,076 | -€2,349 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €17,279 | €17,937 | +€657 | +3.8% |
| Trade debts | 44 | €1,826 | €347 | -€1,479 | -81.0% |
| Suppliers | 440/4 | €1,826 | €347 | -€1,479 | -81.0% |
| Taxes, remuneration and social security | 45 | €7,760 | €7,792 | +€33 | +0.4% |
| Taxes | 450/3 | €6,510 | €6,542 | +€33 | +0.5% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €1,560 | - | -€1,560 | |
| Accrued charges and deferred income | 492/3 | - | €1,340 | +€1,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,650 | €22,391 | -€4,258 | -16.0% |
| Other operating charges | 640/8 | €940 | €1,653 | +€713 | +75.8% |
| Gross operating margin | 9900 | €43,541 | €62,170 | +€18,629 | +42.8% |
| Operating profit (loss) | 9901 | €15,951 | €38,125 | +€22,174 | +139% |
| Financial income | 75/76B | €2 | €0 | -€2 | -95.9% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -95.9% |
| Financial charges | 65/66B | €8,612 | €10,237 | +€1,626 | +18.9% |
| Recurring financial charges | 65 | €8,612 | €10,237 | +€1,626 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €7,342 | €27,888 | +€20,546 | +280% |
| Income taxes | 67/77 | €2,757 | €6,999 | +€4,242 | +154% |
| Profit (loss) for the period | 9904 | €4,585 | €20,888 | +€16,304 | +356% |
| Profit (loss) for the period to be appropriated | 9905 | €4,585 | €20,888 | +€16,304 | +356% |
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.