Pond Technics & Training: 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.
Pond Technics & Training
Largest movements
- Cash -€100,934
down €100,934 (-22.3%), from €452,290 to €351,356
mainly Net result for the year (-€60,321) and Receivables within one year (-€27,612)
- Receivables within one year +€27,612
up €27,612 (+97.3%), from €28,376 to €55,988
of which Trade receivables: +€16,252
- Profit (loss) carried forward -€60,321
down €60,321 (-86.1%), from €70,032 to €9,711
- Trade debts -€14,555
down €14,555 (-92.5%), from €15,728 to €1,173
- Tax, wage and social debts -€7,738
down €7,738 (-43.2%), from €17,920 to €10,182
of which Remuneration and social security: -€4,191
- Accrued charges and deferred income +€6,071
up €6,071 (+96.6%), from €6,285 to €12,356
- Turnover +€52,432
up €52,432 (+20.8%), from €252,378 to €304,810
- Goods and materials +€51,839
up €51,839 (+102%), from €50,666 to €102,505
of which Purchases: +€65,819
- Staff costs +€7,086
up €7,086 (+4.3%), from €164,043 to €171,129
- Depreciation -€3,357
down €3,357 (-100%), from €3,357 to €0
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 | €490,253 | €413,709 | -€76,544 | -15.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €490,253 | €413,709 | -€76,544 | -15.6% |
| Stocks and contracts in progress | 3 | - | €1,401 | +€1,401 | |
| Stocks | 30/36 | - | €1,401 | +€1,401 | |
| Goods purchased for resale | 34 | - | €1,401 | +€1,401 | |
| Amounts receivable within one year | 40/41 | €28,376 | €55,988 | +€27,612 | +97.3% |
| Trade receivables | 40 | €28,376 | €44,628 | +€16,252 | +57.3% |
| Other amounts receivable | 41 | - | €11,359 | +€11,359 | |
| Cash at bank and in hand | 54/58 | €452,290 | €351,356 | -€100,934 | -22.3% |
| Deferred charges and accrued income | 490/1 | €9,587 | €4,965 | -€4,622 | -48.2% |
| Total equity and liabilities | 10/49 | €490,253 | €413,709 | -€76,544 | -15.6% |
| Equity | 10/15 | €450,320 | €389,999 | -€60,321 | -13.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €355,287 | €355,287 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €352,787 | €352,787 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €70,032 | €9,711 | -€60,321 | -86.1% |
| Amounts payable | 17/49 | €39,933 | €23,711 | -€16,222 | -40.6% |
| Amounts payable within one year | 42/48 | €33,648 | €11,355 | -€22,293 | -66.3% |
| Trade debts | 44 | €15,728 | €1,173 | -€14,555 | -92.5% |
| Suppliers | 440/4 | €15,728 | €1,173 | -€14,555 | -92.5% |
| Taxes, remuneration and social security | 45 | €17,920 | €10,182 | -€7,738 | -43.2% |
| Taxes | 450/3 | €3,644 | €97 | -€3,547 | -97.3% |
| Remuneration and social security | 454/9 | €14,277 | €10,086 | -€4,191 | -29.4% |
| Accrued charges and deferred income | 492/3 | €6,285 | €12,356 | +€6,071 | +96.6% |
| Operating income | 70/76A | €258,270 | €311,776 | +€53,506 | +20.7% |
| Turnover | 70 | €252,378 | €304,810 | +€52,432 | +20.8% |
| Other operating income | 74 | €5,892 | €6,966 | +€1,074 | +18.2% |
| Operating charges | 60/66A | €313,051 | €371,143 | +€58,092 | +18.6% |
| Goods for resale, raw materials and consumables | 60 | €50,666 | €102,505 | +€51,839 | +102% |
| Purchases | 600/8 | €38,087 | €103,906 | +€65,819 | +173% |
| Change in stocks: decrease (increase) | 609 | €12,580 | -€1,401 | -€13,981 | |
| Services and other goods | 61 | €93,391 | €96,018 | +€2,627 | +2.8% |
| Remuneration, social security and pensions | 62 | €164,043 | €171,129 | +€7,086 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,357 | €0 | -€3,357 | -100% |
| Other operating charges | 640/8 | €1,594 | €1,491 | -€103 | -6.5% |
| Operating profit (loss) | 9901 | -€54,781 | -€59,367 | -€4,586 | -8.4% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Other financial income | 752/9 | €29 | - | -€29 | |
| Financial charges | 65/66B | €683 | €1,212 | +€529 | +77.6% |
| Recurring financial charges | 65 | €683 | €1,212 | +€529 | +77.6% |
| Other financial charges | 652/9 | €683 | €1,212 | +€529 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | -€55,435 | -€60,579 | -€5,144 | -9.3% |
| Income taxes | 67/77 | €592 | -€258 | -€850 | |
| Taxes | 670/3 | €592 | €97 | -€495 | -83.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €354 | +€354 | |
| Profit (loss) for the period | 9904 | -€56,027 | -€60,321 | -€4,294 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,027 | -€60,321 | -€4,294 | -7.7% |
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 13 October 2026 via checked.be.