PONTIBUS: 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.
PONTIBUS
Largest movements
- Cash -€13,829
down €13,829 (-27.7%), from €50,000 to €36,171
mainly Net result for the year (-€11,868) and Tax, wage and social debts (-€1,771)
- Profit (loss) carried forward -€11,868
down €11,868 (-3.5%), from -€343,214 to -€355,082
- Gross operating margin -€5,909
down €5,909 (-153.0%), from -€3,861 to -€9,770
- Other operating charges +€256
up €256 (+14.4%), from €1,771 to €2,026
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 | €1,013,990 | €1,000,161 | -€13,829 | -1.4% |
| Fixed assets | 21/28 | €962,750 | €962,750 | = | 0.0% |
| Tangible fixed assets | 22/27 | €962,750 | €962,750 | = | 0.0% |
| Land and buildings | 22 | €962,750 | €962,750 | = | 0.0% |
| Current assets | 29/58 | €51,240 | €37,411 | -€13,829 | -27.0% |
| Amounts receivable within one year | 40/41 | €1,240 | €1,240 | = | 0.0% |
| Other amounts receivable | 41 | €1,240 | €1,240 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,000 | €36,171 | -€13,829 | -27.7% |
| Total equity and liabilities | 10/49 | €1,013,990 | €1,000,161 | -€13,829 | -1.4% |
| Equity | 10/15 | €1,006,786 | €994,918 | -€11,868 | -1.2% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Revaluation surpluses | 12 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€343,214 | -€355,082 | -€11,868 | -3.5% |
| Amounts payable | 17/49 | €7,204 | €5,243 | -€1,960 | -27.2% |
| Amounts payable after more than one year | 17 | €1,572 | €0 | -€1,572 | -100.0% |
| Other amounts payable | 178/9 | €1,572 | €0 | -€1,572 | -100.0% |
| Amounts payable within one year | 42/48 | €5,632 | €5,243 | -€388 | -6.9% |
| Trade debts | 44 | €3,861 | €2,283 | -€1,578 | -40.9% |
| Suppliers | 440/4 | €3,861 | €2,283 | -€1,578 | -40.9% |
| Taxes, remuneration and social security | 45 | €1,771 | €0 | -€1,771 | -100.0% |
| Taxes | 450/3 | €1,383 | €0 | -€1,383 | -100.0% |
| Remuneration and social security | 454/9 | €387 | €0 | -€387 | -100.0% |
| Other amounts payable | 47/48 | - | €2,961 | +€2,961 | |
| Other operating charges | 640/8 | €1,771 | €2,026 | +€256 | +14.4% |
| Non-recurring operating charges | 66A | €10,544 | €0 | -€10,544 | -100.0% |
| Gross operating margin | 9900 | -€3,861 | -€9,770 | -€5,909 | -153.0% |
| Operating profit (loss) | 9901 | -€16,176 | -€11,796 | +€4,379 | +27.1% |
| Financial charges | 65/66B | €0 | €72 | +€72 | |
| Recurring financial charges | 65 | €0 | €72 | +€72 | |
| Profit (loss) for the period before taxes | 9903 | -€16,176 | -€11,868 | +€4,307 | +26.6% |
| Profit (loss) for the period | 9904 | -€16,176 | -€11,868 | +€4,307 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,176 | -€11,868 | +€4,307 | +26.6% |
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.