Pontifex: 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.
Pontifex
Largest movements
- Cash +€173,771
up €173,771 (+434%), from €40,060 to €213,830
mainly Net result for the year (+€217,360) and Other debts (+€166,778)
- Receivables within one year -€29,018
down €29,018 (-98.6%), from €29,445 to €427
of which Trade receivables: -€29,343
- Tangible fixed assets -€15,139
down €15,139 (-49.1%), from €30,816 to €15,678
- Other debts +€166,778
up €166,778 (+909%), from €18,339 to €185,117
- Tax, wage and social debts -€34,443
down €34,443 (-55.7%), from €61,801 to €27,358
- Trade debts -€4,288
down €4,288 (-100%), from €4,288 to €0
- Gross operating margin -€149,918
down €149,918 (-33.2%), from €452,129 to €302,211
- Taxes -€38,058
down €38,058 (-35.7%), from €106,631 to €68,573
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 | €103,029 | €231,075 | +€128,046 | +124% |
| Fixed assets | 21/28 | €30,816 | €15,678 | -€15,139 | -49.1% |
| Tangible fixed assets | 22/27 | €30,816 | €15,678 | -€15,139 | -49.1% |
| Furniture and vehicles | 24 | €30,816 | €15,678 | -€15,139 | -49.1% |
| Current assets | 29/58 | €72,212 | €215,397 | +€143,185 | +198% |
| Amounts receivable within one year | 40/41 | €29,445 | €427 | -€29,018 | -98.6% |
| Trade receivables | 40 | €29,343 | €0 | -€29,343 | -100% |
| Other amounts receivable | 41 | €103 | €427 | +€324 | +316% |
| Cash at bank and in hand | 54/58 | €40,060 | €213,830 | +€173,771 | +434% |
| Deferred charges and accrued income | 490/1 | €2,708 | €1,140 | -€1,567 | -57.9% |
| Total equity and liabilities | 10/49 | €103,029 | €231,075 | +€128,046 | +124% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,429 | €212,475 | +€128,046 | +152% |
| Amounts payable within one year | 42/48 | €84,429 | €212,475 | +€128,046 | +152% |
| Trade debts | 44 | €4,288 | €0 | -€4,288 | -100% |
| Suppliers | 440/4 | €4,288 | €0 | -€4,288 | -100% |
| Taxes, remuneration and social security | 45 | €61,801 | €27,358 | -€34,443 | -55.7% |
| Taxes | 450/3 | €61,801 | €27,358 | -€34,443 | -55.7% |
| Other amounts payable | 47/48 | €18,339 | €185,117 | +€166,778 | +909% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,915 | €15,139 | -€776 | -4.9% |
| Other operating charges | 640/8 | €1,138 | €1,031 | -€106 | -9.3% |
| Gross operating margin | 9900 | €452,129 | €302,211 | -€149,918 | -33.2% |
| Operating profit (loss) | 9901 | €435,077 | €286,041 | -€149,036 | -34.3% |
| Financial charges | 65/66B | €107 | €108 | +€2 | +1.6% |
| Recurring financial charges | 65 | €107 | €108 | +€2 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €434,970 | €285,933 | -€149,038 | -34.3% |
| Income taxes | 67/77 | €106,631 | €68,573 | -€38,058 | -35.7% |
| Profit (loss) for the period | 9904 | €328,339 | €217,360 | -€110,980 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €328,339 | €217,360 | -€110,980 | -33.8% |
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 17 October 2026 via checked.be.