PONCIN Assurances: 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.
PONCIN Assurances
Largest movements
- Cash +€28,618
up €28,618 (+1,863%), from €1,536 to €30,154
mainly Net result for the year (+€31,353) and Depreciation (+€27,600)
- Receivables within one year +€24,867
up €24,867 (+95.7%), from €25,985 to €50,852
of which Trade receivables: +€49,480
- Intangible fixed assets -€20,397
down €20,397 (-39.2%), from €51,969 to €31,571
- Tangible fixed assets +€6,943
up €6,943 (+48.1%), from €14,421 to €21,364
of which Furniture and vehicles: +€9,245
- Current portion of long-term debt +€14,490
new in 2025: €14,490
- Profit (loss) carried forward +€12,781
up €12,781 (+37.6%), from €34,013 to €46,795
- Trade debts +€9,217
new in 2025: €9,217
- Tax, wage and social debts +€3,242
up €3,242 (+57.5%), from €5,637 to €8,879
of which Remuneration and social security: +€2,000
- Turnover -€151,521
no longer reported in 2025 (was €151,521)
- Purchases and services -€151,503
no longer reported in 2025 (was €151,503)
- Gross operating margin +€61,977
up €61,977 (+2,021%), from €3,066 to €65,043
- Other operating charges +€4,698
new in 2025: €4,698
- Depreciation -€3,781
down €3,781 (-12.0%), from €31,381 to €27,600
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 | €93,910 | €133,942 | +€40,031 | +42.6% |
| Fixed assets | 21/28 | €66,389 | €52,936 | -€13,454 | -20.3% |
| Intangible fixed assets | 21 | €51,969 | €31,571 | -€20,397 | -39.2% |
| Tangible fixed assets | 22/27 | €14,421 | €21,364 | +€6,943 | +48.1% |
| Furniture and vehicles | 24 | €2,703 | €11,947 | +€9,245 | +342% |
| Other tangible fixed assets | 26 | €11,718 | €9,417 | -€2,301 | -19.6% |
| Current assets | 29/58 | €27,521 | €81,006 | +€53,485 | +194% |
| Amounts receivable within one year | 40/41 | €25,985 | €50,852 | +€24,867 | +95.7% |
| Trade receivables | 40 | - | €49,480 | +€49,480 | |
| Other amounts receivable | 41 | €25,985 | €1,372 | -€24,613 | -94.7% |
| Cash at bank and in hand | 54/58 | €1,536 | €30,154 | +€28,618 | +1,863% |
| Total equity and liabilities | 10/49 | €93,910 | €133,942 | +€40,031 | +42.6% |
| Equity | 10/15 | €88,273 | €101,055 | +€12,781 | +14.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Distributable reserves | 133 | €41,860 | €41,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,013 | €46,795 | +€12,781 | +37.6% |
| Amounts payable | 17/49 | €5,637 | €32,887 | +€27,250 | +483% |
| Amounts payable within one year | 42/48 | €5,637 | €32,887 | +€27,250 | +483% |
| Current portion of amounts payable after more than one year | 42 | - | €14,490 | +€14,490 | |
| Trade debts | 44 | - | €9,217 | +€9,217 | |
| Suppliers | 440/4 | - | €9,217 | +€9,217 | |
| Taxes, remuneration and social security | 45 | €5,637 | €8,879 | +€3,242 | +57.5% |
| Taxes | 450/3 | €5,637 | €6,879 | +€1,242 | +22.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €301 | +€301 | |
| Turnover | 70 | €151,521 | - | -€151,521 | |
| Goods, raw materials, services and sundry goods | 60/61 | €151,503 | - | -€151,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,381 | €27,600 | -€3,781 | -12.0% |
| Other operating charges | 640/8 | - | €4,698 | +€4,698 | |
| Gross operating margin | 9900 | €3,066 | €65,043 | +€61,977 | +2,021% |
| Operating profit (loss) | 9901 | -€28,315 | €32,745 | +€61,060 | |
| Financial charges | 65/66B | €84 | €84 | = | 0.0% |
| Recurring financial charges | 65 | €84 | €84 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,399 | €32,661 | +€61,060 | |
| Income taxes | 67/77 | €128 | €1,308 | +€1,180 | +922% |
| Profit (loss) for the period | 9904 | -€28,527 | €31,353 | +€59,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,527 | €31,353 | +€59,880 |
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.