PONTO CONSULTING: 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.
PONTO CONSULTING
Largest movements
- Cash +€12,126
up €12,126 (+31.8%), from €38,124 to €50,250
mainly Net result for the year (+€42,970) and Depreciation (+€9,627)
- Tangible fixed assets -€9,627
down €9,627 (-20.4%), from €47,239 to €37,613
- Receivables within one year -€5,584
down €5,584 (-33.1%), from €16,883 to €11,299
of which Other amounts receivable: -€5,077
- Deferred charges and accrued income +€1,071
up €1,071 (+39.4%), from €2,717 to €3,788
- Short-term financial debts -€4,333
down €4,333 (-100%), from €4,333 to €0
- Current portion of long-term debt -€4,164
down €4,164 (-100%), from €4,164 to €0
- Other debts +€3,646
up €3,646 (+5.2%), from €70,259 to €73,905
- Tax, wage and social debts +€2,358
up €2,358 (+35.7%), from €6,599 to €8,958
- Gross operating margin +€7,308
up €7,308 (+12.5%), from €58,287 to €65,595
- Taxes +€2,354
up €2,354 (+24.8%), from €9,496 to €11,850
- Depreciation -€2,015
down €2,015 (-17.3%), from €11,642 to €9,627
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 | €104,964 | €102,950 | -€2,014 | -1.9% |
| Fixed assets | 21/28 | €47,239 | €37,613 | -€9,627 | -20.4% |
| Tangible fixed assets | 22/27 | €47,239 | €37,613 | -€9,627 | -20.4% |
| Plant, machinery and equipment | 23 | €1,081 | €685 | -€396 | -36.7% |
| Furniture and vehicles | 24 | €4,489 | €0 | -€4,489 | -100% |
| Other tangible fixed assets | 26 | €41,670 | €36,928 | -€4,741 | -11.4% |
| Current assets | 29/58 | €57,724 | €65,337 | +€7,613 | +13.2% |
| Amounts receivable within one year | 40/41 | €16,883 | €11,299 | -€5,584 | -33.1% |
| Trade receivables | 40 | €10,669 | €10,162 | -€507 | -4.8% |
| Other amounts receivable | 41 | €6,213 | €1,136 | -€5,077 | -81.7% |
| Cash at bank and in hand | 54/58 | €38,124 | €50,250 | +€12,126 | +31.8% |
| Deferred charges and accrued income | 490/1 | €2,717 | €3,788 | +€1,071 | +39.4% |
| Total equity and liabilities | 10/49 | €104,964 | €102,950 | -€2,014 | -1.9% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €86,414 | €84,400 | -€2,014 | -2.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €86,350 | €84,400 | -€1,950 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €4,164 | €0 | -€4,164 | -100% |
| Financial debts | 43 | €4,333 | €0 | -€4,333 | -100% |
| Credit institutions | 430/8 | €4,333 | €0 | -€4,333 | -100% |
| Trade debts | 44 | €994 | €1,537 | +€543 | +54.7% |
| Suppliers | 440/4 | €994 | €1,537 | +€543 | +54.7% |
| Taxes, remuneration and social security | 45 | €6,599 | €8,958 | +€2,358 | +35.7% |
| Taxes | 450/3 | €6,599 | €8,958 | +€2,358 | +35.7% |
| Other amounts payable | 47/48 | €70,259 | €73,905 | +€3,646 | +5.2% |
| Accrued charges and deferred income | 492/3 | €64 | €0 | -€64 | -100% |
| Non-recurring operating income | 76A | - | €3,963 | +€3,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,642 | €9,627 | -€2,015 | -17.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €360 | +€360 | |
| Gross operating margin | 9900 | €58,287 | €65,595 | +€7,308 | +12.5% |
| Operating profit (loss) | 9901 | €46,140 | €55,089 | +€8,949 | +19.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €298 | €269 | -€29 | -9.8% |
| Recurring financial charges | 65 | €298 | €269 | -€29 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €45,841 | €54,820 | +€8,978 | +19.6% |
| Income taxes | 67/77 | €9,496 | €11,850 | +€2,354 | +24.8% |
| Profit (loss) for the period | 9904 | €36,345 | €42,970 | +€6,625 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,345 | €42,970 | +€6,625 | +18.2% |
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 30 October 2026 via checked.be.