PONT FILLING & PACKAGING: 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.
PONT FILLING & PACKAGING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€6,094
down €6,094 (-4.5%), from €136,289 to €130,195
- Gross operating margin +€4,179
up €4,179, from -€661 to €3,518
- Depreciation -€2,653
no longer reported in 2025 (was €2,653)
- Other operating charges -€492
down €492 (-41.6%), from €1,183 to €691
- Taxes -€95
down €95 (-21.1%), from €450 to €355
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 | €550,417 | €545,481 | -€4,936 | -0.9% |
| Current assets | 29/58 | €550,417 | €545,481 | -€4,936 | -0.9% |
| Amounts receivable within one year | 40/41 | €548,947 | €544,756 | -€4,191 | -0.8% |
| Trade receivables | 40 | €548,947 | €544,756 | -€4,191 | -0.8% |
| Cash at bank and in hand | 54/58 | €1,470 | €726 | -€745 | -50.6% |
| Total equity and liabilities | 10/49 | €550,417 | €545,481 | -€4,936 | -0.9% |
| Equity | 10/15 | -€65,824 | -€63,421 | +€2,403 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,424 | -€82,021 | +€2,403 | +2.8% |
| Amounts payable | 17/49 | €616,242 | €608,903 | -€7,339 | -1.2% |
| Amounts payable after more than one year | 17 | €4,106 | €4,106 | = | 0.0% |
| Other amounts payable | 178/9 | €4,106 | €4,106 | = | 0.0% |
| Amounts payable within one year | 42/48 | €612,136 | €604,797 | -€7,339 | -1.2% |
| Trade debts | 44 | €136,289 | €130,195 | -€6,094 | -4.5% |
| Suppliers | 440/4 | €136,289 | €130,195 | -€6,094 | -4.5% |
| Advances received on contracts in progress | 46 | €473,900 | €473,900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,946 | €702 | -€1,244 | -63.9% |
| Taxes | 450/3 | €1,946 | €702 | -€1,244 | -63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,653 | - | -€2,653 | |
| Other operating charges | 640/8 | €1,183 | €691 | -€492 | -41.6% |
| Gross operating margin | 9900 | -€661 | €3,518 | +€4,179 | |
| Operating profit (loss) | 9901 | -€4,497 | €2,827 | +€7,324 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €52 | €69 | +€16 | +30.9% |
| Recurring financial charges | 65 | €52 | €69 | +€16 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,550 | €2,758 | +€7,308 | |
| Income taxes | 67/77 | €450 | €355 | -€95 | -21.1% |
| Profit (loss) for the period | 9904 | -€4,999 | €2,403 | +€7,402 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,999 | €2,403 | +€7,402 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.