PONCIN-SIMON: what changed
PONCIN-SIMON
Largest movements
- Tangible fixed assets -€8,412
down €8,412 (-37.6%), from €22,375 to €13,963
- Cash +€2,066
up €2,066 (+632%), from €327 to €2,393
mainly Other debts (+€10,257) and Depreciation (+€8,412)
- Profit (loss) carried forward -€12,379
down €12,379 (-35.8%), from -€34,553 to -€46,932
- Other debts +€10,257
up €10,257 (+22.0%), from €46,695 to €56,952
- Debts after one year -€4,101
down €4,101 (-56.7%), from €7,232 to €3,131
- Gross operating margin +€1,848
up €1,848, from -€871 to €977
- Taxes -€391
down €391 (-54.6%), from €716 to €325
- Financial charges -€156
down €156 (-26.5%), from €587 to €431
- Other operating charges -€88
down €88 (-2.1%), from €4,277 to €4,189
- Depreciation -€25
down €25 (-0.3%), from €8,437 to €8,412
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,501 | €25,156 | -€6,346 | -20.1% |
| Fixed assets | 21/28 | €22,375 | €13,963 | -€8,412 | -37.6% |
| Tangible fixed assets | 22/27 | €22,375 | €13,963 | -€8,412 | -37.6% |
| Furniture and vehicles | 24 | €22,375 | €13,963 | -€8,412 | -37.6% |
| Current assets | 29/58 | €9,127 | €11,193 | +€2,066 | +22.6% |
| Current investments | 50/53 | €8,800 | €8,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €327 | €2,393 | +€2,066 | +632% |
| Total equity and liabilities | 10/49 | €31,501 | €25,156 | -€6,346 | -20.1% |
| Equity | 10/15 | -€28,353 | -€40,732 | -€12,379 | -43.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,553 | -€46,932 | -€12,379 | -35.8% |
| Amounts payable | 17/49 | €59,854 | €65,888 | +€6,033 | +10.1% |
| Amounts payable after more than one year | 17 | €7,232 | €3,131 | -€4,101 | -56.7% |
| Financial debts | 170/4 | €7,232 | €3,131 | -€4,101 | -56.7% |
| Amounts payable within one year | 42/48 | €52,623 | €62,757 | +€10,134 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €4,019 | €4,101 | +€82 | +2.0% |
| Trade debts | 44 | €1,189 | €1,189 | = | 0.0% |
| Suppliers | 440/4 | €1,189 | €1,189 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €720 | €515 | -€205 | -28.5% |
| Taxes | 450/3 | €720 | €515 | -€205 | -28.5% |
| Other amounts payable | 47/48 | €46,695 | €56,952 | +€10,257 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,437 | €8,412 | -€25 | -0.3% |
| Other operating charges | 640/8 | €4,277 | €4,189 | -€88 | -2.1% |
| Gross operating margin | 9900 | -€871 | €977 | +€1,848 | |
| Operating profit (loss) | 9901 | -€13,585 | -€11,623 | +€1,962 | +14.4% |
| Financial charges | 65/66B | €587 | €431 | -€156 | -26.5% |
| Recurring financial charges | 65 | €587 | €431 | -€156 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,172 | -€12,054 | +€2,117 | +14.9% |
| Income taxes | 67/77 | €716 | €325 | -€391 | -54.6% |
| Profit (loss) for the period | 9904 | -€14,887 | -€12,379 | +€2,508 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,887 | -€12,379 | +€2,508 | +16.8% |
Next steps
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 7 November 2026 via checked.be.