Pontima Gent: 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.
Pontima Gent
Largest movements
- Cash +€152,711
up €152,711 (+353%), from €43,215 to €195,926
mainly Investment in fixed assets (net) (+€80,135) and Net result for the year (+€60,096)
- Intangible fixed assets -€78,333
down €78,333 (-100%), from €78,333 to €0
- Receivables within one year -€27,541
down €27,541 (-86.2%), from €31,955 to €4,414
of which Other amounts receivable: -€27,541
- Tangible fixed assets -€2,222
down €2,222 (-42.5%), from €5,227 to €3,005
of which Land and buildings: -€2,738
- Reserves +€70,000
up €70,000 (+93.3%), from €75,000 to €145,000
of which Distributable reserves: +€70,000
- Other debts -€31,266
down €31,266 (-89.0%), from €35,149 to €3,884
- Profit (loss) carried forward -€9,904
down €9,904 (-45.8%), from €21,620 to €11,716
- Tax, wage and social debts +€9,881
up €9,881 (+50.1%), from €19,738 to €29,619
of which Taxes: +€6,814
- Trade debts +€5,570
up €5,570 (+545%), from €1,023 to €6,593
- Depreciation -€10,603
down €10,603 (-96.2%), from €11,024 to €421
- Gross operating margin +€9,494
up €9,494 (+11.3%), from €84,348 to €93,843
- Taxes +€5,756
up €5,756 (+34.3%), from €16,787 to €22,542
- Staff costs -€2,438
down €2,438 (-100%), from €2,438 to €0
- Other operating charges +€1,335
up €1,335 (+20.0%), from €6,664 to €7,999
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 | €158,730 | €203,345 | +€44,615 | +28.1% |
| Fixed assets | 21/28 | €83,560 | €3,005 | -€80,555 | -96.4% |
| Intangible fixed assets | 21 | €78,333 | €0 | -€78,333 | -100% |
| Tangible fixed assets | 22/27 | €5,227 | €3,005 | -€2,222 | -42.5% |
| Land and buildings | 22 | €2,738 | €0 | -€2,738 | -100% |
| Plant, machinery and equipment | 23 | €1,065 | €0 | -€1,065 | -100% |
| Furniture and vehicles | 24 | €1,424 | €3,005 | +€1,581 | +111% |
| Current assets | 29/58 | €75,170 | €200,340 | +€125,170 | +167% |
| Amounts receivable within one year | 40/41 | €31,955 | €4,414 | -€27,541 | -86.2% |
| Trade receivables | 40 | €4,114 | €4,114 | = | 0.0% |
| Other amounts receivable | 41 | €27,841 | €300 | -€27,541 | -98.9% |
| Cash at bank and in hand | 54/58 | €43,215 | €195,926 | +€152,711 | +353% |
| Total equity and liabilities | 10/49 | €158,730 | €203,345 | +€44,615 | +28.1% |
| Equity | 10/15 | €102,820 | €162,916 | +€60,096 | +58.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,000 | €145,000 | +€70,000 | +93.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €75,000 | €145,000 | +€70,000 | +93.3% |
| Profit (loss) carried forward | 14 | €21,620 | €11,716 | -€9,904 | -45.8% |
| Amounts payable | 17/49 | €55,910 | €40,429 | -€15,481 | -27.7% |
| Amounts payable within one year | 42/48 | €55,910 | €40,096 | -€15,814 | -28.3% |
| Trade debts | 44 | €1,023 | €6,593 | +€5,570 | +545% |
| Suppliers | 440/4 | €1,023 | €6,593 | +€5,570 | +545% |
| Taxes, remuneration and social security | 45 | €19,738 | €29,619 | +€9,881 | +50.1% |
| Taxes | 450/3 | €19,605 | €26,419 | +€6,814 | +34.8% |
| Remuneration and social security | 454/9 | €133 | €3,200 | +€3,067 | +2,308% |
| Other amounts payable | 47/48 | €35,149 | €3,884 | -€31,266 | -89.0% |
| Accrued charges and deferred income | 492/3 | - | €333 | +€333 | |
| Non-recurring operating income | 76A | - | €19,178 | +€19,178 | |
| Remuneration, social security and pensions | 62 | €2,438 | €0 | -€2,438 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,024 | €421 | -€10,603 | -96.2% |
| Other operating charges | 640/8 | €6,664 | €7,999 | +€1,335 | +20.0% |
| Non-recurring operating charges | 66A | - | €2,738 | +€2,738 | |
| Gross operating margin | 9900 | €84,348 | €93,843 | +€9,494 | +11.3% |
| Operating profit (loss) | 9901 | €64,222 | €82,685 | +€18,463 | +28.7% |
| Financial income | 75/76B | €28 | €0 | -€28 | -100% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100% |
| Financial charges | 65/66B | €55 | €47 | -€8 | -13.9% |
| Recurring financial charges | 65 | €55 | €47 | -€8 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €64,195 | €82,638 | +€18,443 | +28.7% |
| Income taxes | 67/77 | €16,787 | €22,542 | +€5,756 | +34.3% |
| Profit (loss) for the period | 9904 | €47,408 | €60,096 | +€12,687 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,408 | €60,096 | +€12,687 | +26.8% |
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 30 October 2026 via checked.be.