PONTI COFFEE: 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.
PONTI COFFEE
Largest movements
- Receivables within one year +€29,401
up €29,401 (+73.4%), from €40,033 to €69,434
of which Other amounts receivable: +€22,916
- Receivables after one year -€18,000
down €18,000 (-100%), from €18,000 to €0
- Stocks and contracts -€7,514
down €7,514 (-26.7%), from €28,168 to €20,654
- Tangible fixed assets -€4,975
down €4,975 (-70.7%), from €7,032 to €2,057
of which Plant, machinery and equipment: -€4,809
- Cash -€4,885
down €4,885 (-81.9%), from €5,962 to €1,077
mainly Receivables within one year (-€29,401) and Other debts (-€16,713)
- Other debts -€16,713
down €16,713 (-15.2%), from €110,000 to €93,287
- Profit (loss) carried forward +€6,781
up €6,781 (+4.9%), from -€137,124 to -€130,343
- Tax, wage and social debts +€6,221
up €6,221 (+119%), from €5,221 to €11,441
- Trade debts +€3,597
up €3,597 (+5.3%), from €67,291 to €70,888
- Current portion of long-term debt -€2,794
no longer reported in 2022 (was €2,794)
- Gross operating margin +€5,055
up €5,055 (+36.5%), from €13,838 to €18,893
- Financial charges -€2,186
down €2,186 (-28.2%), from €7,749 to €5,562
- Other operating charges -€1,799
down €1,799 (-48.8%), from €3,684 to €1,885
- Write-downs +€1,603
up €1,603, from -€1,603 to €0
- Financial income +€1,510
up €1,510 (+196%), from €769 to €2,280
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,030 | €121,056 | -€4,974 | -3.9% |
| Fixed assets | 21/28 | €33,666 | €29,892 | -€3,775 | -11.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €7,032 | €2,057 | -€4,975 | -70.7% |
| Plant, machinery and equipment | 23 | €6,644 | €1,835 | -€4,809 | -72.4% |
| Furniture and vehicles | 24 | €388 | €222 | -€166 | -42.7% |
| Financial fixed assets | 28 | €26,634 | €27,834 | +€1,200 | +4.5% |
| Current assets | 29/58 | €92,364 | €91,165 | -€1,199 | -1.3% |
| Amounts receivable after more than one year | 29 | €18,000 | €0 | -€18,000 | -100% |
| Other amounts receivable | 291 | €18,000 | €0 | -€18,000 | -100% |
| Stocks and contracts in progress | 3 | €28,168 | €20,654 | -€7,514 | -26.7% |
| Stocks | 30/36 | €28,168 | €20,654 | -€7,514 | -26.7% |
| Amounts receivable within one year | 40/41 | €40,033 | €69,434 | +€29,401 | +73.4% |
| Trade receivables | 40 | €26,768 | €33,253 | +€6,485 | +24.2% |
| Other amounts receivable | 41 | €13,265 | €36,181 | +€22,916 | +173% |
| Cash at bank and in hand | 54/58 | €5,962 | €1,077 | -€4,885 | -81.9% |
| Deferred charges and accrued income | 490/1 | €200 | - | -€200 | |
| Total equity and liabilities | 10/49 | €126,030 | €121,056 | -€4,974 | -3.9% |
| Equity | 10/15 | -€92,124 | -€85,343 | +€6,781 | +7.4% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,124 | -€130,343 | +€6,781 | +4.9% |
| Amounts payable | 17/49 | €218,154 | €206,399 | -€11,755 | -5.4% |
| Amounts payable after more than one year | 17 | €900 | €0 | -€900 | -100% |
| Other amounts payable | 178/9 | €900 | €0 | -€900 | -100% |
| Amounts payable within one year | 42/48 | €217,254 | €206,399 | -€10,855 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €2,794 | - | -€2,794 | |
| Financial debts | 43 | €31,949 | €30,783 | -€1,166 | -3.6% |
| Credit institutions | 430/8 | €31,949 | €30,783 | -€1,166 | -3.6% |
| Trade debts | 44 | €67,291 | €70,888 | +€3,597 | +5.3% |
| Suppliers | 440/4 | €67,291 | €70,888 | +€3,597 | +5.3% |
| Taxes, remuneration and social security | 45 | €5,221 | €11,441 | +€6,221 | +119% |
| Taxes | 450/3 | €5,221 | €11,441 | +€6,221 | +119% |
| Other amounts payable | 47/48 | €110,000 | €93,287 | -€16,713 | -15.2% |
| Non-recurring operating income | 76A | €11,209 | €7,900 | -€3,309 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,154 | €6,947 | -€207 | -2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,603 | €0 | +€1,603 | |
| Other operating charges | 640/8 | €3,684 | €1,885 | -€1,799 | -48.8% |
| Gross operating margin | 9900 | €13,838 | €18,893 | +€5,055 | +36.5% |
| Operating profit (loss) | 9901 | €4,604 | €10,061 | +€5,457 | +119% |
| Financial income | 75/76B | €769 | €2,280 | +€1,510 | +196% |
| Recurring financial income | 75 | €769 | €2,280 | +€1,510 | +196% |
| Financial charges | 65/66B | €7,749 | €5,562 | -€2,186 | -28.2% |
| Recurring financial charges | 65 | €7,749 | €5,562 | -€2,186 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,375 | €6,778 | +€9,154 | |
| Income taxes | 67/77 | €117 | -€3 | -€120 | |
| Profit (loss) for the period | 9904 | -€2,492 | €6,781 | +€9,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,492 | €6,781 | +€9,274 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.