PONSAR AUTOMATION: 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.
PONSAR AUTOMATION
Largest movements
- Tangible fixed assets +€43,554
up €43,554 (+342%), from €12,725 to €56,279
of which Furniture and vehicles: +€44,578
- Receivables within one year +€14,226
up €14,226 (+517%), from €2,751 to €16,977
of which Trade receivables: +€9,610
- Cash +€1,840
up €1,840 (+3.7%), from €49,906 to €51,746
mainly Net result for the year (+€28,471) and Debts after one year (+€27,914)
- Profit (loss) carried forward +€28,471
up €28,471 (+70.9%), from €40,150 to €68,621
- Debts after one year +€27,914
new in 2025: €27,914
- Tax, wage and social debts -€8,027
down €8,027 (-42.7%), from €18,789 to €10,762
of which Taxes: -€6,027
- Current portion of long-term debt +€7,217
new in 2025: €7,217
- Trade debts +€2,074
up €2,074 (+145%), from €1,434 to €3,508
of which Bills of exchange payable: +€2,931
- Gross operating margin -€13,408
down €13,408 (-25.6%), from €52,311 to €38,904
- Taxes -€2,680
down €2,680 (-26.6%), from €10,064 to €7,384
- Depreciation +€1,433
up €1,433 (+180%), from €798 to €2,231
- Write-downs -€889
no longer reported in 2025 (was €889)
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 | €66,302 | €125,263 | +€58,961 | +88.9% |
| Fixed assets | 21/28 | €12,725 | €56,279 | +€43,554 | +342% |
| Tangible fixed assets | 22/27 | €12,725 | €56,279 | +€43,554 | +342% |
| Plant, machinery and equipment | 23 | €2,192 | €1,168 | -€1,024 | -46.7% |
| Furniture and vehicles | 24 | €10,532 | €55,111 | +€44,578 | +423% |
| Current assets | 29/58 | €53,577 | €68,984 | +€15,407 | +28.8% |
| Amounts receivable within one year | 40/41 | €2,751 | €16,977 | +€14,226 | +517% |
| Trade receivables | 40 | €2,751 | €12,361 | +€9,610 | +349% |
| Other amounts receivable | 41 | - | €4,616 | +€4,616 | |
| Cash at bank and in hand | 54/58 | €49,906 | €51,746 | +€1,840 | +3.7% |
| Deferred charges and accrued income | 490/1 | €920 | €261 | -€659 | -71.7% |
| Total equity and liabilities | 10/49 | €66,302 | €125,263 | +€58,961 | +88.9% |
| Equity | 10/15 | €45,150 | €73,621 | +€28,471 | +63.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,150 | €68,621 | +€28,471 | +70.9% |
| Amounts payable | 17/49 | €21,151 | €51,642 | +€30,490 | +144% |
| Amounts payable after more than one year | 17 | - | €27,914 | +€27,914 | |
| Financial debts | 170/4 | - | €27,914 | +€27,914 | |
| Amounts payable within one year | 42/48 | €20,223 | €21,704 | +€1,481 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,217 | +€7,217 | |
| Trade debts | 44 | €1,434 | €3,508 | +€2,074 | +145% |
| Suppliers | 440/4 | €1,434 | €577 | -€857 | -59.8% |
| Bills of exchange payable | 441 | - | €2,931 | +€2,931 | |
| Taxes, remuneration and social security | 45 | €18,789 | €10,762 | -€8,027 | -42.7% |
| Taxes | 450/3 | €16,789 | €10,762 | -€6,027 | -35.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | - | €217 | +€217 | |
| Accrued charges and deferred income | 492/3 | €929 | €2,024 | +€1,096 | +118% |
| Non-recurring operating income | 76A | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €2,231 | +€1,433 | +180% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €889 | - | -€889 | |
| Other operating charges | 640/8 | €405 | €667 | +€262 | +64.7% |
| Gross operating margin | 9900 | €52,311 | €38,904 | -€13,408 | -25.6% |
| Operating profit (loss) | 9901 | €50,219 | €36,005 | -€14,214 | -28.3% |
| Financial charges | 65/66B | €5 | €150 | +€146 | +3,218% |
| Recurring financial charges | 65 | €5 | €150 | +€146 | +3,218% |
| Profit (loss) for the period before taxes | 9903 | €50,215 | €35,855 | -€14,360 | -28.6% |
| Income taxes | 67/77 | €10,064 | €7,384 | -€2,680 | -26.6% |
| Profit (loss) for the period | 9904 | €40,150 | €28,471 | -€11,680 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,150 | €28,471 | -€11,680 | -29.1% |
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 15 October 2026 via checked.be.