PONT DE DEULIN: 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.
PONT DE DEULIN
Largest movements
- Receivables within one year -€54,902
down €54,902 (-39.4%), from €139,453 to €84,551
of which Other amounts receivable: -€50,696
- Tangible fixed assets -€8,575
down €8,575 (-5.6%), from €153,827 to €145,252
of which Land and buildings: -€7,769
- Reserves -€48,078
down €48,078 (-90.5%), from €53,145 to €5,066
of which Distributable reserves: -€48,078
- Other debts +€37,156
up €37,156 (+121.3%), from €30,631 to €67,786
- Profit (loss) carried forward -€30,053
down €30,053 (-93.5%), from €32,131 to €2,079
- Debts after one year -€23,192
down €23,192 (-40.7%), from €57,028 to €33,836
- Current portion of long-term debt -€20,827
down €20,827 (-45.1%), from €46,227 to €25,400
- Gross operating margin -€50,295
down €50,295 (-44.4%), from €113,218 to €62,923
- Staff costs -€18,547
down €18,547 (-93.8%), from €19,770 to €1,224
- Taxes -€8,185
down €8,185 (-79.8%), from €10,262 to €2,077
- Other operating charges +€4,521
up €4,521 (+35.7%), from €12,662 to €17,183
- Financial charges +€4,218
up €4,218 (+64.6%), from €6,528 to €10,747
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 | €296,867 | €238,950 | -€57,918 | -19.5% |
| Fixed assets | 21/28 | €153,857 | €145,282 | -€8,575 | -5.6% |
| Tangible fixed assets | 22/27 | €153,827 | €145,252 | -€8,575 | -5.6% |
| Land and buildings | 22 | €127,232 | €119,463 | -€7,769 | -6.1% |
| Plant, machinery and equipment | 23 | €16,424 | €12,305 | -€4,118 | -25.1% |
| Furniture and vehicles | 24 | €4,934 | €9,528 | +€4,594 | +93.1% |
| Leasing and similar rights | 25 | €5,237 | €3,955 | -€1,283 | -24.5% |
| Financial fixed assets | 28 | €31 | €31 | = | 0.0% |
| Current assets | 29/58 | €143,010 | €93,667 | -€49,343 | -34.5% |
| Stocks and contracts in progress | 3 | €2,261 | €2,387 | +€125 | +5.5% |
| Stocks | 30/36 | €2,261 | €2,387 | +€125 | +5.5% |
| Amounts receivable within one year | 40/41 | €139,453 | €84,551 | -€54,902 | -39.4% |
| Trade receivables | 40 | €4,278 | €72 | -€4,207 | -98.3% |
| Other amounts receivable | 41 | €135,175 | €84,479 | -€50,696 | -37.5% |
| Cash at bank and in hand | 54/58 | €702 | €3,581 | +€2,879 | +409.8% |
| Deferred charges and accrued income | 490/1 | €593 | €3,149 | +€2,555 | +430.7% |
| Total equity and liabilities | 10/49 | €296,867 | €238,950 | -€57,918 | -19.5% |
| Equity | 10/15 | €140,856 | €67,360 | -€73,495 | -52.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,145 | €5,066 | -€48,078 | -90.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,206 | €3,206 | = | 0.0% |
| Distributable reserves | 133 | €48,078 | - | -€48,078 | |
| Profit (loss) carried forward | 14 | €32,131 | €2,079 | -€30,053 | -93.5% |
| Investment grants | 15 | €36,980 | €41,615 | +€4,635 | +12.5% |
| Amounts payable | 17/49 | €156,012 | €171,589 | +€15,578 | +10.0% |
| Amounts payable after more than one year | 17 | €57,028 | €33,836 | -€23,192 | -40.7% |
| Financial debts | 170/4 | €57,028 | €33,836 | -€23,192 | -40.7% |
| Amounts payable within one year | 42/48 | €98,984 | €137,753 | +€38,769 | +39.2% |
| Current portion of amounts payable after more than one year | 42 | €46,227 | €25,400 | -€20,827 | -45.1% |
| Trade debts | 44 | €2,369 | €17,683 | +€15,314 | +646.4% |
| Suppliers | 440/4 | €2,369 | €17,683 | +€15,314 | +646.4% |
| Advances received on contracts in progress | 46 | - | €9,952 | +€9,952 | |
| Taxes, remuneration and social security | 45 | €19,757 | €16,932 | -€2,825 | -14.3% |
| Taxes | 450/3 | €15,850 | €15,390 | -€461 | -2.9% |
| Remuneration and social security | 454/9 | €3,907 | €1,542 | -€2,365 | -60.5% |
| Other amounts payable | 47/48 | €30,631 | €67,786 | +€37,156 | +121.3% |
| Remuneration, social security and pensions | 62 | €19,770 | €1,224 | -€18,547 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,790 | €37,205 | +€1,415 | +4.0% |
| Other operating charges | 640/8 | €12,662 | €17,183 | +€4,521 | +35.7% |
| Non-recurring operating charges | 66A | €3,729 | - | -€3,729 | |
| Gross operating margin | 9900 | €113,218 | €62,923 | -€50,295 | -44.4% |
| Operating profit (loss) | 9901 | €41,266 | €7,311 | -€33,955 | -82.3% |
| Financial income | 75/76B | €10,862 | €7,591 | -€3,271 | -30.1% |
| Recurring financial income | 75 | €10,862 | €7,591 | -€3,271 | -30.1% |
| Financial charges | 65/66B | €6,528 | €10,747 | +€4,218 | +64.6% |
| Recurring financial charges | 65 | €6,528 | €10,747 | +€4,218 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | €45,600 | €4,156 | -€41,444 | -90.9% |
| Transfer to deferred taxes | 680 | €3,206 | - | -€3,206 | |
| Income taxes | 67/77 | €10,262 | €2,077 | -€8,185 | -79.8% |
| Profit (loss) for the period | 9904 | €32,131 | €2,079 | -€30,053 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,131 | €2,079 | -€30,053 | -93.5% |
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 8 October 2026 via checked.be.