PONTIS: 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.
PONTIS
Largest movements
- Cash -€35,793
down €35,793 (-67.8%), from €52,799 to €17,007
mainly Investment in fixed assets (net) (-€24,187) and Net result for the year (-€15,789)
- Tangible fixed assets +€18,892
up €18,892 (+1,487%), from €1,271 to €20,162
of which Furniture and vehicles: +€19,022
- Receivables within one year +€3,216
up €3,216 (+130%), from €2,474 to €5,691
of which Other amounts receivable: +€2,232
- Deferred charges and accrued income -€707
down €707 (-36.7%), from €1,927 to €1,220
- Profit (loss) carried forward -€15,789
down €15,789, from €71 to -€15,718
- Other debts -€7,986
down €7,986 (-100%), from €7,986 to €0
- Debts after one year +€6,021
new in 2025: €6,021
- Current portion of long-term debt +€4,969
new in 2025: €4,969
- Advances received -€1,500
down €1,500 (-100%), from €1,500 to €0
- Gross operating margin -€18,319
down €18,319, from €10,171 to -€8,149
- Depreciation +€2,570
up €2,570 (+83.7%), from €3,072 to €5,642
- Taxes -€703
down €703, from €634 to -€69
- Financial charges +€489
up €489 (+169%), from €289 to €778
- Write-downs -€279
down €279 (-100%), from €279 to €0
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 | €58,818 | €44,079 | -€14,739 | -25.1% |
| Fixed assets | 21/28 | €1,618 | €20,162 | +€18,545 | +1,146% |
| Intangible fixed assets | 21 | €347 | €0 | -€347 | -100% |
| Tangible fixed assets | 22/27 | €1,271 | €20,162 | +€18,892 | +1,487% |
| Plant, machinery and equipment | 23 | €130 | €0 | -€130 | -100% |
| Furniture and vehicles | 24 | €1,140 | €20,162 | +€19,022 | +1,668% |
| Current assets | 29/58 | €57,200 | €23,917 | -€33,283 | -58.2% |
| Amounts receivable within one year | 40/41 | €2,474 | €5,691 | +€3,216 | +130% |
| Trade receivables | 40 | €1,748 | €2,732 | +€985 | +56.4% |
| Other amounts receivable | 41 | €727 | €2,958 | +€2,232 | +307% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €52,799 | €17,007 | -€35,793 | -67.8% |
| Deferred charges and accrued income | 490/1 | €1,927 | €1,220 | -€707 | -36.7% |
| Total equity and liabilities | 10/49 | €58,818 | €44,079 | -€14,739 | -25.1% |
| Equity | 10/15 | €45,867 | €30,078 | -€15,789 | -34.4% |
| Contributions | 10/11 | €12,608 | €12,608 | = | 0.0% |
| Reserves | 13 | €33,188 | €33,188 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €33,188 | €33,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71 | -€15,718 | -€15,789 | |
| Amounts payable | 17/49 | €12,951 | €14,001 | +€1,050 | +8.1% |
| Amounts payable after more than one year | 17 | - | €6,021 | +€6,021 | |
| Financial debts | 170/4 | - | €6,021 | +€6,021 | |
| Amounts payable within one year | 42/48 | €12,951 | €6,881 | -€6,071 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,969 | +€4,969 | |
| Trade debts | 44 | €1,373 | €588 | -€785 | -57.2% |
| Suppliers | 440/4 | €1,373 | €588 | -€785 | -57.2% |
| Advances received on contracts in progress | 46 | €1,500 | €0 | -€1,500 | -100% |
| Taxes, remuneration and social security | 45 | €2,092 | €1,324 | -€768 | -36.7% |
| Taxes | 450/3 | €2,092 | €295 | -€1,797 | -85.9% |
| Remuneration and social security | 454/9 | - | €1,029 | +€1,029 | |
| Other amounts payable | 47/48 | €7,986 | €0 | -€7,986 | -100% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,072 | €5,642 | +€2,570 | +83.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €279 | €0 | -€279 | -100% |
| Other operating charges | 640/8 | €1,117 | €1,288 | +€171 | +15.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €10,171 | -€8,149 | -€18,319 | |
| Operating profit (loss) | 9901 | €5,703 | -€15,080 | -€20,782 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €289 | €778 | +€489 | +169% |
| Recurring financial charges | 65 | €289 | €778 | +€489 | +169% |
| Profit (loss) for the period before taxes | 9903 | €5,417 | -€15,858 | -€21,275 | |
| Income taxes | 67/77 | €634 | -€69 | -€703 | |
| Profit (loss) for the period | 9904 | €4,783 | -€15,789 | -€20,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,783 | -€15,789 | -€20,572 |
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 14 October 2026 via checked.be.