PONSLET: 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.
PONSLET
Largest movements
- Cash +€5,166
up €5,166 (+20.4%), from €25,273 to €30,439
mainly Depreciation (+€4,598) and Net result for the year (+€1,009)
- Tangible fixed assets -€2,599
down €2,599 (-10.1%), from €25,617 to €23,018
of which Land and buildings: -€4,483
- Receivables within one year -€664
down €664 (-44.7%), from €1,485 to €822
- Reserves +€1,000
up €1,000 (+2.2%), from €45,453 to €46,453
- Other debts +€952
up €952 (+857.3%), from €111 to €1,063
- Gross operating margin -€1,880
down €1,880 (-17.4%), from €10,776 to €8,896
- Depreciation -€381
down €381 (-7.7%), from €4,979 to €4,598
- Taxes -€355
down €355 (-51.0%), from €696 to €342
- Other operating charges -€301
down €301 (-9.0%), from €3,331 to €3,030
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 | €55,585 | €57,390 | +€1,805 | +3.2% |
| Fixed assets | 21/28 | €26,237 | €23,637 | -€2,599 | -9.9% |
| Tangible fixed assets | 22/27 | €25,617 | €23,018 | -€2,599 | -10.1% |
| Land and buildings | 22 | €25,617 | €21,134 | -€4,483 | -17.5% |
| Furniture and vehicles | 24 | - | €1,884 | +€1,884 | |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €29,348 | €33,752 | +€4,404 | +15.0% |
| Amounts receivable within one year | 40/41 | €1,485 | €822 | -€664 | -44.7% |
| Trade receivables | 40 | €1,485 | €822 | -€664 | -44.7% |
| Current investments | 50/53 | €2,412 | €2,412 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,273 | €30,439 | +€5,166 | +20.4% |
| Deferred charges and accrued income | 490/1 | €178 | €80 | -€98 | -55.1% |
| Total equity and liabilities | 10/49 | €55,585 | €57,390 | +€1,805 | +3.2% |
| Equity | 10/15 | €54,325 | €55,333 | +€1,009 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,453 | €46,453 | +€1,000 | +2.2% |
| Distributable reserves | 133 | €45,453 | €46,453 | +€1,000 | +2.2% |
| Profit (loss) carried forward | 14 | €2,671 | €2,680 | +€9 | +0.3% |
| Amounts payable | 17/49 | €1,260 | €2,057 | +€797 | +63.2% |
| Amounts payable within one year | 42/48 | €1,260 | €2,057 | +€797 | +63.2% |
| Trade debts | 44 | €467 | €654 | +€187 | +40.0% |
| Suppliers | 440/4 | €467 | €654 | +€187 | +40.0% |
| Taxes, remuneration and social security | 45 | €682 | €340 | -€342 | -50.1% |
| Taxes | 450/3 | €682 | €340 | -€342 | -50.1% |
| Other amounts payable | 47/48 | €111 | €1,063 | +€952 | +857.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,979 | €4,598 | -€381 | -7.7% |
| Other operating charges | 640/8 | €3,331 | €3,030 | -€301 | -9.0% |
| Gross operating margin | 9900 | €10,776 | €8,896 | -€1,880 | -17.4% |
| Operating profit (loss) | 9901 | €2,465 | €1,267 | -€1,198 | -48.6% |
| Financial income | 75/76B | €51 | €128 | +€77 | +151.9% |
| Recurring financial income | 75 | €51 | €128 | +€77 | +151.9% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.2% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €2,473 | €1,350 | -€1,122 | -45.4% |
| Income taxes | 67/77 | €696 | €342 | -€355 | -51.0% |
| Profit (loss) for the period | 9904 | €1,776 | €1,009 | -€767 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,776 | €1,009 | -€767 | -43.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.