PONTBEEK: 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.
PONTBEEK
Largest movements
- Stocks and contracts -€2.0m
down €2.0m (-100.0%), from €2.0m to €0
of which Stocks: -€1.8m
- Receivables within one year +€25,296
up €25,296 (+38.0%), from €66,648 to €91,944
of which Other amounts receivable: +€81,069
- Short-term financial debts -€1.2m
down €1.2m (-98.6%), from €1.2m to €16,529
of which Credit institutions: -€990,000
- Other debts -€765,477
down €765,477 (-71.8%), from €1.1m to €300,486
- Profit (loss) carried forward -€26,482
down €26,482 (-10.0%), from -€263,957 to -€290,439
- Trade debts -€21,398
down €21,398 (-91.8%), from €23,315 to €1,916
- Write-downs +€43,639
new in 2025: €43,639
- Gross operating margin +€32,446
up €32,446, from -€3,758 to €28,688
- Financial charges -€1,219
down €1,219 (-11.0%), from €11,097 to €9,878
- Other operating charges +€494
up €494 (+42.6%), from €1,159 to €1,653
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 | €2,075,910 | €92,124 | -€2.0m | -95.6% |
| Current assets | 29/58 | €2,075,910 | €92,124 | -€2.0m | -95.6% |
| Stocks and contracts in progress | 3 | €2,008,829 | €0 | -€2.0m | -100.0% |
| Stocks | 30/36 | €1,834,060 | €0 | -€1.8m | -100.0% |
| Contracts in progress | 37 | €174,768 | €0 | -€174,768 | -100.0% |
| Amounts receivable within one year | 40/41 | €66,648 | €91,944 | +€25,296 | +38.0% |
| Trade receivables | 40 | €57,350 | €1,577 | -€55,773 | -97.3% |
| Other amounts receivable | 41 | €9,298 | €90,367 | +€81,069 | +871.9% |
| Cash at bank and in hand | 54/58 | €433 | €180 | -€253 | -58.5% |
| Total equity and liabilities | 10/49 | €2,075,910 | €92,124 | -€2.0m | -95.6% |
| Equity | 10/15 | -€200,335 | -€226,818 | -€26,482 | -13.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €44,622 | €44,622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €42,722 | €42,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,957 | -€290,439 | -€26,482 | -10.0% |
| Amounts payable | 17/49 | €2,276,245 | €318,941 | -€2.0m | -86.0% |
| Amounts payable within one year | 42/48 | €2,268,561 | €318,941 | -€1.9m | -85.9% |
| Financial debts | 43 | €1,179,274 | €16,529 | -€1.2m | -98.6% |
| Credit institutions | 430/8 | €990,000 | €0 | -€990,000 | -100.0% |
| Other loans | 439 | €189,274 | €16,529 | -€172,744 | -91.3% |
| Trade debts | 44 | €23,315 | €1,916 | -€21,398 | -91.8% |
| Suppliers | 440/4 | €23,315 | €1,916 | -€21,398 | -91.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9 | €9 | = | 0.0% |
| Taxes | 450/3 | €9 | €9 | = | 0.0% |
| Other amounts payable | 47/48 | €1,065,963 | €300,486 | -€765,477 | -71.8% |
| Accrued charges and deferred income | 492/3 | €7,684 | €0 | -€7,684 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €43,639 | +€43,639 | |
| Other operating charges | 640/8 | €1,159 | €1,653 | +€494 | +42.6% |
| Gross operating margin | 9900 | -€3,758 | €28,688 | +€32,446 | |
| Operating profit (loss) | 9901 | -€4,917 | -€16,604 | -€11,687 | -237.7% |
| Financial charges | 65/66B | €11,097 | €9,878 | -€1,219 | -11.0% |
| Recurring financial charges | 65 | €11,097 | €9,878 | -€1,219 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,015 | -€26,482 | -€10,468 | -65.4% |
| Profit (loss) for the period | 9904 | -€16,015 | -€26,482 | -€10,468 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,015 | -€26,482 | -€10,468 | -65.4% |
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 11 October 2026 via checked.be.