PONTE LUNGARNO: 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.
PONTE LUNGARNO
Largest movements
- Current investments +€120,216
up €120,216 (+60.1%), from €200,000 to €320,216
- Receivables after one year -€39,288
down €39,288 (-49.9%), from €78,771 to €39,483
- Cash +€20,476
up €20,476 (+55.7%), from €36,753 to €57,229
mainly Net result for the year (+€146,279) and Receivables after one year (+€39,288)
- Receivables within one year -€15,809
down €15,809 (-41.3%), from €38,239 to €22,430
of which Other amounts receivable: -€11,318
- Tangible fixed assets -€5,350
down €5,350 (-28.0%), from €19,122 to €13,772
of which Furniture and vehicles: -€2,695
- Reserves +€131,476
up €131,476 (+51.3%), from €256,506 to €387,982
of which Distributable reserves: +€133,336
- Other debts -€53,109
down €53,109 (-85.3%), from €62,225 to €9,116
- Tax, wage and social debts +€9,372
up €9,372 (+25.7%), from €36,499 to €45,871
- Trade debts -€7,542
down €7,542 (-69.8%), from €10,799 to €3,257
- Gross operating margin +€117,757
up €117,757 (+120%), from €98,236 to €215,992
- Taxes +€40,102
up €40,102 (+159%), from €25,169 to €65,271
- Other operating charges -€10,501
down €10,501 (-93.9%), from €11,188 to €687
- Depreciation -€3,218
down €3,218 (-37.6%), from €8,568 to €5,350
- Staff costs -€3,000
no longer reported in 2025 (was €3,000)
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 | €372,885 | €453,461 | +€80,577 | +21.6% |
| Fixed assets | 21/28 | €19,122 | €13,772 | -€5,350 | -28.0% |
| Tangible fixed assets | 22/27 | €19,122 | €13,772 | -€5,350 | -28.0% |
| Furniture and vehicles | 24 | €6,035 | €3,340 | -€2,695 | -44.7% |
| Other tangible fixed assets | 26 | €13,087 | €10,432 | -€2,655 | -20.3% |
| Current assets | 29/58 | €353,762 | €439,689 | +€85,927 | +24.3% |
| Amounts receivable after more than one year | 29 | €78,771 | €39,483 | -€39,288 | -49.9% |
| Other amounts receivable | 291 | €78,771 | €39,483 | -€39,288 | -49.9% |
| Amounts receivable within one year | 40/41 | €38,239 | €22,430 | -€15,809 | -41.3% |
| Trade receivables | 40 | €23,532 | €19,041 | -€4,491 | -19.1% |
| Other amounts receivable | 41 | €14,706 | €3,388 | -€11,318 | -77.0% |
| Current investments | 50/53 | €200,000 | €320,216 | +€120,216 | +60.1% |
| Cash at bank and in hand | 54/58 | €36,753 | €57,229 | +€20,476 | +55.7% |
| Deferred charges and accrued income | 490/1 | - | €332 | +€332 | |
| Total equity and liabilities | 10/49 | €372,885 | €453,461 | +€80,577 | +21.6% |
| Equity | 10/15 | €263,362 | €394,917 | +€131,555 | +50.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €256,506 | €387,982 | +€131,476 | +51.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €254,646 | €387,982 | +€133,336 | +52.4% |
| Profit (loss) carried forward | 14 | €656 | €735 | +€79 | +12.0% |
| Amounts payable | 17/49 | €109,522 | €58,544 | -€50,979 | -46.5% |
| Amounts payable within one year | 42/48 | €109,522 | €58,244 | -€51,278 | -46.8% |
| Trade debts | 44 | €10,799 | €3,257 | -€7,542 | -69.8% |
| Suppliers | 440/4 | €10,799 | €3,257 | -€7,542 | -69.8% |
| Taxes, remuneration and social security | 45 | €36,499 | €45,871 | +€9,372 | +25.7% |
| Taxes | 450/3 | €36,499 | €45,871 | +€9,372 | +25.7% |
| Other amounts payable | 47/48 | €62,225 | €9,116 | -€53,109 | -85.3% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,568 | €5,350 | -€3,218 | -37.6% |
| Other operating charges | 640/8 | €11,188 | €687 | -€10,501 | -93.9% |
| Gross operating margin | 9900 | €98,236 | €215,992 | +€117,757 | +120% |
| Operating profit (loss) | 9901 | €75,480 | €209,955 | +€134,475 | +178% |
| Financial income | 75/76B | €1,683 | €1,765 | +€82 | +4.9% |
| Recurring financial income | 75 | €1,683 | €1,765 | +€82 | +4.9% |
| Financial charges | 65/66B | €1,307 | €170 | -€1,136 | -87.0% |
| Recurring financial charges | 65 | €1,307 | €170 | -€1,136 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €75,856 | €211,550 | +€135,694 | +179% |
| Income taxes | 67/77 | €25,169 | €65,271 | +€40,102 | +159% |
| Profit (loss) for the period | 9904 | €50,687 | €146,279 | +€95,592 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €50,687 | €146,279 | +€95,592 | +189% |
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.