Pondshopi: 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.
Pondshopi
Largest movements
- Receivables within one year -€310,225
down €310,225 (-100.0%), from €310,235 to €10
of which Other amounts receivable: -€300,000
- Deferred charges and accrued income +€231,013
up €231,013 (+92,676%), from €249 to €231,262
- Debts after one year -€186,740
down €186,740 (-11.8%), from €1.6m to €1.4m
- Reserves +€154,833
up €154,833 (+29.7%), from €521,058 to €675,891
- Financial charges -€28,973
down €28,973 (-27.0%), from €107,313 to €78,341
- Financial income -€8,941
down €8,941 (-3.7%), from €240,000 to €231,059
- Gross operating margin +€6,511
up €6,511 (+9.2%), from €71,154 to €77,665
- Taxes +€2,313
up €2,313 (+12.5%), from €18,464 to €20,777
- Depreciation +€1,498
up €1,498 (+442%), from €339 to €1,837
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 | €2,731,617 | €2,690,739 | -€40,878 | -1.5% |
| Fixed assets | 21/28 | €2,300,009 | €2,313,500 | +€13,491 | +0.6% |
| Tangible fixed assets | 22/27 | €900,009 | €913,500 | +€13,491 | +1.5% |
| Land and buildings | 22 | €900,000 | €913,500 | +€13,500 | +1.5% |
| Furniture and vehicles | 24 | €9 | - | -€9 | |
| Financial fixed assets | 28 | €1,400,000 | €1,400,000 | = | 0.0% |
| Current assets | 29/58 | €431,608 | €377,239 | -€54,369 | -12.6% |
| Amounts receivable within one year | 40/41 | €310,235 | €10 | -€310,225 | -100.0% |
| Trade receivables | 40 | €10,235 | €10 | -€10,225 | -99.9% |
| Other amounts receivable | 41 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €121,124 | €145,967 | +€24,843 | +20.5% |
| Deferred charges and accrued income | 490/1 | €249 | €231,262 | +€231,013 | +92,676% |
| Total equity and liabilities | 10/49 | €2,731,617 | €2,690,739 | -€40,878 | -1.5% |
| Equity | 10/15 | €541,058 | €695,891 | +€154,833 | +28.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €521,058 | €675,891 | +€154,833 | +29.7% |
| Distributable reserves | 133 | €521,058 | €675,891 | +€154,833 | +29.7% |
| Amounts payable | 17/49 | €2,190,559 | €1,994,848 | -€195,711 | -8.9% |
| Amounts payable after more than one year | 17 | €1,588,114 | €1,401,374 | -€186,740 | -11.8% |
| Financial debts | 170/4 | €1,588,114 | €1,401,374 | -€186,740 | -11.8% |
| Amounts payable within one year | 42/48 | €567,187 | €569,196 | +€2,009 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €190,215 | €197,455 | +€7,240 | +3.8% |
| Trade debts | 44 | €148 | €1,086 | +€937 | +631% |
| Suppliers | 440/4 | €148 | €1,086 | +€937 | +631% |
| Taxes, remuneration and social security | 45 | €10,967 | €28,447 | +€17,480 | +159% |
| Taxes | 450/3 | €10,967 | €28,447 | +€17,480 | +159% |
| Other amounts payable | 47/48 | €365,857 | €342,208 | -€23,649 | -6.5% |
| Accrued charges and deferred income | 492/3 | €35,258 | €24,278 | -€10,979 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €1,837 | +€1,498 | +442% |
| Other operating charges | 640/8 | €399 | - | -€399 | |
| Gross operating margin | 9900 | €71,154 | €77,665 | +€6,511 | +9.2% |
| Operating profit (loss) | 9901 | €70,417 | €75,828 | +€5,412 | +7.7% |
| Financial income | 75/76B | €240,000 | €231,059 | -€8,941 | -3.7% |
| Recurring financial income | 75 | €240,000 | €231,059 | -€8,941 | -3.7% |
| Financial charges | 65/66B | €107,313 | €78,341 | -€28,973 | -27.0% |
| Recurring financial charges | 65 | €107,313 | €78,341 | -€28,973 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €203,103 | €228,546 | +€25,443 | +12.5% |
| Income taxes | 67/77 | €18,464 | €20,777 | +€2,313 | +12.5% |
| Profit (loss) for the period | 9904 | €184,639 | €207,769 | +€23,130 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €184,639 | €207,769 | +€23,130 | +12.5% |
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 19 October 2026 via checked.be.