PONDEROSA: 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.
PONDEROSA
Largest movements
- Tangible fixed assets -€13,777
down €13,777 (-3.1%), from €440,206 to €426,429
- Debts after one year -€36,500
down €36,500 (-21.1%), from €173,375 to €136,875
- Profit (loss) carried forward +€27,537
up €27,537 (+12.5%), from €221,013 to €248,550
- Tax, wage and social debts -€6,300
down €6,300 (-100%), from €6,300 to €0
- Gross operating margin -€24,133
down €24,133 (-29.5%), from €81,788 to €57,655
- Taxes -€6,318
down €6,318 (-41.4%), from €15,276 to €8,958
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 | €502,542 | €487,797 | -€14,745 | -2.9% |
| Fixed assets | 21/28 | €440,206 | €426,429 | -€13,777 | -3.1% |
| Tangible fixed assets | 22/27 | €440,206 | €426,429 | -€13,777 | -3.1% |
| Land and buildings | 22 | €440,206 | €426,429 | -€13,777 | -3.1% |
| Current assets | 29/58 | €62,336 | €61,368 | -€968 | -1.6% |
| Cash at bank and in hand | 54/58 | €62,336 | €61,368 | -€968 | -1.6% |
| Total equity and liabilities | 10/49 | €502,542 | €487,797 | -€14,745 | -2.9% |
| Equity | 10/15 | €248,609 | €276,147 | +€27,537 | +11.1% |
| Contributions | 10/11 | €4,434 | €4,434 | = | 0.0% |
| Reserves | 13 | €23,162 | €23,162 | = | 0.0% |
| Distributable reserves | 133 | €23,162 | €23,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,013 | €248,550 | +€27,537 | +12.5% |
| Amounts payable | 17/49 | €253,932 | €211,650 | -€42,282 | -16.7% |
| Amounts payable after more than one year | 17 | €173,375 | €136,875 | -€36,500 | -21.1% |
| Financial debts | 170/4 | €173,375 | €136,875 | -€36,500 | -21.1% |
| Amounts payable within one year | 42/48 | €70,558 | €64,775 | -€5,782 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €36,500 | €36,500 | = | 0.0% |
| Trade debts | 44 | €18,150 | €18,150 | = | 0.0% |
| Suppliers | 440/4 | €18,150 | €18,150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,300 | €0 | -€6,300 | -100% |
| Taxes | 450/3 | €6,300 | €0 | -€6,300 | -100% |
| Other amounts payable | 47/48 | €9,608 | €10,125 | +€518 | +5.4% |
| Accrued charges and deferred income | 492/3 | €10,000 | €10,000 | = | 0.0% |
| Non-recurring operating income | 76A | €24,927 | €0 | -€24,927 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,777 | €13,777 | = | 0.0% |
| Other operating charges | 640/8 | €4,703 | €4,592 | -€111 | -2.4% |
| Gross operating margin | 9900 | €81,788 | €57,655 | -€24,133 | -29.5% |
| Operating profit (loss) | 9901 | €63,307 | €39,285 | -€24,022 | -37.9% |
| Financial charges | 65/66B | €3,098 | €2,789 | -€309 | -10.0% |
| Recurring financial charges | 65 | €3,098 | €2,789 | -€309 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €60,209 | €36,496 | -€23,713 | -39.4% |
| Income taxes | 67/77 | €15,276 | €8,958 | -€6,318 | -41.4% |
| Profit (loss) for the period | 9904 | €44,933 | €27,537 | -€17,395 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,933 | €27,537 | -€17,395 | -38.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.