Poney Pub: 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.
Poney Pub
Largest movements
- Receivables within one year +€18,882
up €18,882 (+26.2%), from €72,046 to €90,928
of which Other amounts receivable: +€23,313
- Tangible fixed assets -€10,820
down €10,820 (-4.7%), from €232,674 to €221,854
of which Other tangible fixed assets: -€9,508
- Cash -€9,190
down €9,190 (-54.9%), from €16,740 to €7,550
mainly Tax, wage and social debts (-€19,528) and Receivables within one year (-€18,882)
- Reserves +€97,405
up €97,405 (+51.0%), from €190,850 to €288,255
of which Distributable reserves: +€97,405
- Profit (loss) carried forward -€89,913
down €89,913 (-100%), from €89,913 to €0
- Tax, wage and social debts -€19,528
down €19,528 (-73.3%), from €26,635 to €7,107
of which Taxes: -€18,498
- Trade debts +€3,915
up €3,915 (+335%), from €1,169 to €5,084
- Taxes +€29,405
up €29,405 (+738%), from €3,982 to €33,387
- Staff costs -€11,859
down €11,859 (-75.6%), from €15,697 to €3,838
- Gross operating margin -€10,498
down €10,498 (-14.6%), from €71,712 to €61,214
- Financial charges +€1,247
up €1,247 (+147%), from €846 to €2,093
of which Non-recurring financial charges: +€665
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 | €327,160 | €320,449 | -€6,711 | -2.1% |
| Fixed assets | 21/28 | €235,674 | €221,854 | -€13,820 | -5.9% |
| Tangible fixed assets | 22/27 | €232,674 | €221,854 | -€10,820 | -4.7% |
| Plant, machinery and equipment | 23 | €312 | €0 | -€312 | -100% |
| Furniture and vehicles | 24 | €1,000 | €0 | -€1,000 | -100% |
| Other tangible fixed assets | 26 | €231,362 | €221,854 | -€9,508 | -4.1% |
| Financial fixed assets | 28 | €3,000 | €0 | -€3,000 | -100% |
| Current assets | 29/58 | €91,486 | €98,595 | +€7,109 | +7.8% |
| Stocks and contracts in progress | 3 | €2,700 | €0 | -€2,700 | -100% |
| Stocks | 30/36 | €2,700 | €0 | -€2,700 | -100% |
| Amounts receivable within one year | 40/41 | €72,046 | €90,928 | +€18,882 | +26.2% |
| Trade receivables | 40 | €7,901 | €3,470 | -€4,431 | -56.1% |
| Other amounts receivable | 41 | €64,145 | €87,458 | +€23,313 | +36.3% |
| Cash at bank and in hand | 54/58 | €16,740 | €7,550 | -€9,190 | -54.9% |
| Deferred charges and accrued income | 490/1 | - | €117 | +€117 | |
| Total equity and liabilities | 10/49 | €327,160 | €320,449 | -€6,711 | -2.1% |
| Equity | 10/15 | €299,355 | €306,847 | +€7,492 | +2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €190,850 | €288,255 | +€97,405 | +51.0% |
| Tax-exempt reserves | 132 | €12,909 | €12,909 | = | 0.0% |
| Distributable reserves | 133 | €177,942 | €275,347 | +€97,405 | +54.7% |
| Profit (loss) carried forward | 14 | €89,913 | €0 | -€89,913 | -100% |
| Amounts payable | 17/49 | €27,804 | €13,602 | -€14,202 | -51.1% |
| Amounts payable within one year | 42/48 | €27,804 | €12,192 | -€15,613 | -56.2% |
| Trade debts | 44 | €1,169 | €5,084 | +€3,915 | +335% |
| Suppliers | 440/4 | €1,169 | €5,084 | +€3,915 | +335% |
| Taxes, remuneration and social security | 45 | €26,635 | €7,107 | -€19,528 | -73.3% |
| Taxes | 450/3 | €25,605 | €7,107 | -€18,498 | -72.2% |
| Remuneration and social security | 454/9 | €1,030 | €0 | -€1,030 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €1,410 | +€1,410 | |
| Non-recurring operating income | 76A | €45,615 | €18,000 | -€27,615 | -60.5% |
| Remuneration, social security and pensions | 62 | €15,697 | €3,838 | -€11,859 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,634 | €9,131 | -€503 | -5.2% |
| Other operating charges | 640/8 | €4,591 | €4,052 | -€539 | -11.7% |
| Non-recurring operating charges | 66A | - | €4,388 | +€4,388 | |
| Gross operating margin | 9900 | €71,712 | €61,214 | -€10,498 | -14.6% |
| Operating profit (loss) | 9901 | €41,790 | €39,804 | -€1,985 | -4.8% |
| Financial income | 75/76B | €2,861 | €3,168 | +€307 | +10.7% |
| Recurring financial income | 75 | €2,861 | €3,168 | +€307 | +10.7% |
| Financial charges | 65/66B | €846 | €2,093 | +€1,247 | +147% |
| Recurring financial charges | 65 | €846 | €1,428 | +€582 | +68.8% |
| Non-recurring financial charges | 66B | - | €665 | +€665 | |
| Profit (loss) for the period before taxes | 9903 | €43,804 | €40,879 | -€2,926 | -6.7% |
| Income taxes | 67/77 | €3,982 | €33,387 | +€29,405 | +738% |
| Profit (loss) for the period | 9904 | €39,822 | €7,492 | -€32,330 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,822 | €7,492 | -€32,330 | -81.2% |
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 23 October 2026 via checked.be.