Pons Realty: 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.
Pons Realty
Largest movements
- Cash +€17,385
up €17,385 (+80.8%), from €21,524 to €38,910
mainly Net result for the year (+€23,909) and Tax, wage and social debts (+€18,423)
- Receivables within one year +€7,972
up €7,972 (+31.6%), from €25,188 to €33,159
of which Trade receivables: +€7,536
- Tax, wage and social debts +€18,423
up €18,423 (+1137.2%), from €1,620 to €20,043
of which Taxes: +€14,611
- Profit (loss) carried forward +€8,909
up €8,909 (+40.0%), from €22,270 to €31,179
- Other debts -€6,014
down €6,014 (-32.0%), from €18,764 to €12,750
- Short-term financial debts +€3,788
new in 2025: €3,788
- Gross operating margin +€28,738
up €28,738 (+909.7%), from €3,159 to €31,897
- Taxes +€6,200
new in 2025: €6,200
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 | €47,772 | €72,760 | +€24,988 | +52.3% |
| Fixed assets | 21/28 | €1,060 | €691 | -€369 | -34.8% |
| Tangible fixed assets | 22/27 | €1,060 | €691 | -€369 | -34.8% |
| Furniture and vehicles | 24 | €1,060 | €691 | -€369 | -34.8% |
| Current assets | 29/58 | €46,712 | €72,069 | +€25,357 | +54.3% |
| Amounts receivable within one year | 40/41 | €25,188 | €33,159 | +€7,972 | +31.6% |
| Trade receivables | 40 | €14,607 | €22,142 | +€7,536 | +51.6% |
| Other amounts receivable | 41 | €10,581 | €11,017 | +€436 | +4.1% |
| Cash at bank and in hand | 54/58 | €21,524 | €38,910 | +€17,385 | +80.8% |
| Total equity and liabilities | 10/49 | €47,772 | €72,760 | +€24,988 | +52.3% |
| Equity | 10/15 | €27,270 | €36,179 | +€8,909 | +32.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,270 | €31,179 | +€8,909 | +40.0% |
| Amounts payable | 17/49 | €20,502 | €36,581 | +€16,079 | +78.4% |
| Amounts payable within one year | 42/48 | €20,502 | €36,581 | +€16,079 | +78.4% |
| Financial debts | 43 | - | €3,788 | +€3,788 | |
| Credit institutions | 430/8 | - | €3,788 | +€3,788 | |
| Trade debts | 44 | €119 | - | -€119 | |
| Suppliers | 440/4 | €119 | - | -€119 | |
| Taxes, remuneration and social security | 45 | €1,620 | €20,043 | +€18,423 | +1137.2% |
| Taxes | 450/3 | €1,620 | €16,231 | +€14,611 | +901.9% |
| Remuneration and social security | 454/9 | - | €3,812 | +€3,812 | |
| Other amounts payable | 47/48 | €18,764 | €12,750 | -€6,014 | -32.0% |
| Remuneration, social security and pensions | 62 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €369 | = | 0.0% |
| Other operating charges | 640/8 | €1,419 | €1,364 | -€55 | -3.9% |
| Gross operating margin | 9900 | €3,159 | €31,897 | +€28,738 | +909.7% |
| Operating profit (loss) | 9901 | €1,371 | €30,164 | +€28,793 | +2099.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €63 | €56 | -€7 | -10.9% |
| Recurring financial charges | 65 | €63 | €56 | -€7 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €1,309 | €30,109 | +€28,800 | +2200.9% |
| Income taxes | 67/77 | - | €6,200 | +€6,200 | |
| Profit (loss) for the period | 9904 | €1,309 | €23,909 | +€22,600 | +1727.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,309 | €23,909 | +€22,600 | +1727.1% |
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 10 October 2026 via checked.be.