pongit: what changed
Two fiscal 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.
pongit
Largest movements
- Receivables within one year +€66,887
up €66,887 (+176.2%), from €37,959 to €104,847
of which Trade receivables: +€66,892
- Tangible fixed assets +€44,589
up €44,589 (+14.1%), from €316,667 to €361,256
of which Land and buildings: +€49,859
- Cash -€28,806
down €28,806 (-31.8%), from €90,581 to €61,775
mainly Contributions, distributions and other (-€99,711) and Receivables within one year (-€66,887)
- Other debts +€51,458
up €51,458 (+113.4%), from €45,374 to €96,833
- Tax, wage and social debts +€36,282
up €36,282 (+118.9%), from €30,505 to €66,787
- Debts after one year +€16,584
up €16,584 (+25.9%), from €63,970 to €80,553
- Reserves -€16,158
down €16,158 (-6.1%), from €266,798 to €250,640
- Gross operating margin +€73,318
up €73,318 (+110.8%), from €66,141 to €139,459
- Taxes +€21,350
up €21,350 (+133.4%), from €16,005 to €37,355
- Financial charges +€1,782
up €1,782 (+85.6%), from €2,082 to €3,865
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.
Cash bridge derived
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 | €445,207 | €530,629 | +€85,423 | +19.2% |
| Fixed assets | 21/28 | €316,667 | €361,256 | +€44,589 | +14.1% |
| Tangible fixed assets | 22/27 | €316,667 | €361,256 | +€44,589 | +14.1% |
| Land and buildings | 22 | €296,464 | €346,324 | +€49,859 | +16.8% |
| Furniture and vehicles | 24 | €20,202 | €14,932 | -€5,270 | -26.1% |
| Current assets | 29/58 | €128,540 | €169,373 | +€40,833 | +31.8% |
| Amounts receivable within one year | 40/41 | €37,959 | €104,847 | +€66,887 | +176.2% |
| Trade receivables | 40 | €37,955 | €104,847 | +€66,892 | +176.2% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €90,581 | €61,775 | -€28,806 | -31.8% |
| Deferred charges and accrued income | 490/1 | - | €2,752 | +€2,752 | |
| Total equity and liabilities | 10/49 | €445,207 | €530,629 | +€85,423 | +19.2% |
| Equity | 10/15 | €279,198 | €263,040 | -€16,158 | -5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €266,798 | €250,640 | -€16,158 | -6.1% |
| Distributable reserves | 133 | €266,798 | €250,640 | -€16,158 | -6.1% |
| Amounts payable | 17/49 | €166,009 | €267,590 | +€101,581 | +61.2% |
| Amounts payable after more than one year | 17 | €63,970 | €80,553 | +€16,584 | +25.9% |
| Financial debts | 170/4 | €63,970 | €80,553 | +€16,584 | +25.9% |
| Amounts payable within one year | 42/48 | €102,039 | €187,036 | +€84,997 | +83.3% |
| Current portion of amounts payable after more than one year | 42 | €22,902 | €23,093 | +€191 | +0.8% |
| Trade debts | 44 | €3,258 | €324 | -€2,934 | -90.1% |
| Suppliers | 440/4 | €3,258 | €324 | -€2,934 | -90.1% |
| Taxes, remuneration and social security | 45 | €30,505 | €66,787 | +€36,282 | +118.9% |
| Taxes | 450/3 | €30,505 | €66,787 | +€36,282 | +118.9% |
| Other amounts payable | 47/48 | €45,374 | €96,833 | +€51,458 | +113.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,626 | €13,241 | +€614 | +4.9% |
| Other operating charges | 640/8 | €2,339 | €1,446 | -€893 | -38.2% |
| Gross operating margin | 9900 | €66,141 | €139,459 | +€73,318 | +110.8% |
| Operating profit (loss) | 9901 | €51,176 | €124,772 | +€73,596 | +143.8% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €2,082 | €3,865 | +€1,782 | +85.6% |
| Recurring financial charges | 65 | €2,082 | €3,865 | +€1,782 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €49,104 | €120,908 | +€71,804 | +146.2% |
| Income taxes | 67/77 | €16,005 | €37,355 | +€21,350 | +133.4% |
| Profit (loss) for the period | 9904 | €33,099 | €83,552 | +€50,454 | +152.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,099 | €83,552 | +€50,454 | +152.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.