PONTALIA: 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.
PONTALIA
Largest movements
- Tangible fixed assets +€24,986
up €24,986 (+5.5%), from €453,848 to €478,835
of which Plant, machinery and equipment: +€20,953
- Cash +€7,669
up €7,669 (+190.5%), from €4,026 to €11,694
mainly Other debts (+€26,001) and Depreciation (+€18,124)
- Other debts +€26,001
up €26,001 (+5.7%), from €454,948 to €480,949
- Trade debts +€9,556
up €9,556 (+359.3%), from €2,660 to €12,216
- Debts after one year -€7,457
down €7,457 (-8.5%), from €87,905 to €80,447
- Profit (loss) carried forward +€5,962
up €5,962 (+3.6%), from -€163,980 to -€158,018
- Gross operating margin +€35,331
up €35,331, from -€4,131 to €31,201
- Depreciation +€4,817
up €4,817 (+36.2%), from €13,308 to €18,124
- Financial charges +€1,010
up €1,010 (+28.6%), from €3,526 to €4,536
- Other operating charges +€488
up €488 (+23.3%), from €2,091 to €2,578
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 | €512,827 | €550,368 | +€37,541 | +7.3% |
| Fixed assets | 21/28 | €453,848 | €479,585 | +€25,736 | +5.7% |
| Tangible fixed assets | 22/27 | €453,848 | €478,835 | +€24,986 | +5.5% |
| Land and buildings | 22 | €400,950 | €400,950 | = | 0.0% |
| Plant, machinery and equipment | 23 | €27,841 | €48,794 | +€20,953 | +75.3% |
| Furniture and vehicles | 24 | €25,057 | €29,091 | +€4,034 | +16.1% |
| Financial fixed assets | 28 | - | €750 | +€750 | |
| Current assets | 29/58 | €58,978 | €70,783 | +€11,805 | +20.0% |
| Amounts receivable within one year | 40/41 | €54,953 | €59,089 | +€4,136 | +7.5% |
| Trade receivables | 40 | €70 | €4,913 | +€4,843 | +6918.0% |
| Other amounts receivable | 41 | €54,883 | €54,176 | -€707 | -1.3% |
| Cash at bank and in hand | 54/58 | €4,026 | €11,694 | +€7,669 | +190.5% |
| Total equity and liabilities | 10/49 | €512,827 | €550,368 | +€37,541 | +7.3% |
| Equity | 10/15 | -€40,033 | -€34,071 | +€5,962 | +14.9% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,980 | -€158,018 | +€5,962 | +3.6% |
| Amounts payable | 17/49 | €552,860 | €584,439 | +€31,579 | +5.7% |
| Amounts payable after more than one year | 17 | €87,905 | €80,447 | -€7,457 | -8.5% |
| Financial debts | 170/4 | €87,905 | €80,447 | -€7,457 | -8.5% |
| Amounts payable within one year | 42/48 | €464,955 | €503,991 | +€39,036 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €7,227 | €7,457 | +€230 | +3.2% |
| Financial debts | 43 | €120 | - | -€120 | |
| Other loans | 439 | €120 | - | -€120 | |
| Trade debts | 44 | €2,660 | €12,216 | +€9,556 | +359.3% |
| Suppliers | 440/4 | €2,660 | €12,216 | +€9,556 | +359.3% |
| Taxes, remuneration and social security | 45 | - | €3,369 | +€3,369 | |
| Taxes | 450/3 | - | €3,369 | +€3,369 | |
| Other amounts payable | 47/48 | €454,948 | €480,949 | +€26,001 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,308 | €18,124 | +€4,817 | +36.2% |
| Other operating charges | 640/8 | €2,091 | €2,578 | +€488 | +23.3% |
| Gross operating margin | 9900 | -€4,131 | €31,201 | +€35,331 | |
| Operating profit (loss) | 9901 | -€19,529 | €10,498 | +€30,027 | |
| Financial charges | 65/66B | €3,526 | €4,536 | +€1,010 | +28.6% |
| Recurring financial charges | 65 | €3,526 | €4,536 | +€1,010 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,055 | €5,962 | +€29,017 | |
| Profit (loss) for the period | 9904 | -€23,055 | €5,962 | +€29,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,055 | €5,962 | +€29,017 |
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.