PONTOHI: 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.
PONTOHI
Largest movements
- Tangible fixed assets +€94,029
up €94,029 (+3,929%), from €2,393 to €96,422
of which Furniture and vehicles: +€92,622
- Cash +€67,387
up €67,387 (+7.6%), from €888,023 to €955,410
mainly Net result for the year (+€143,488) and Receivables within one year (+€24,813)
- Receivables within one year -€24,813
down €24,813 (-90.3%), from €27,475 to €2,662
of which Trade receivables: -€20,570
- Reserves +€143,488
up €143,488 (+13.6%), from €1.1m to €1.2m
- Depreciation +€10,879
up €10,879 (+871%), from €1,249 to €12,128
- Financial income +€5,574
up €5,574 (+26.0%), from €21,454 to €27,028
- Gross operating margin +€4,916
up €4,916 (+2.6%), from €192,077 to €196,993
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 | €1,116,766 | €1,253,369 | +€136,603 | +12.2% |
| Fixed assets | 21/28 | €2,393 | €96,422 | +€94,029 | +3,929% |
| Tangible fixed assets | 22/27 | €2,393 | €96,422 | +€94,029 | +3,929% |
| Plant, machinery and equipment | 23 | €2,393 | €3,800 | +€1,407 | +58.8% |
| Furniture and vehicles | 24 | - | €92,622 | +€92,622 | |
| Current assets | 29/58 | €1,114,373 | €1,156,947 | +€42,574 | +3.8% |
| Amounts receivable within one year | 40/41 | €27,475 | €2,662 | -€24,813 | -90.3% |
| Trade receivables | 40 | €23,232 | €2,662 | -€20,570 | -88.5% |
| Other amounts receivable | 41 | €4,243 | - | -€4,243 | |
| Current investments | 50/53 | €198,875 | €198,875 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €888,023 | €955,410 | +€67,387 | +7.6% |
| Total equity and liabilities | 10/49 | €1,116,766 | €1,253,369 | +€136,603 | +12.2% |
| Equity | 10/15 | €1,086,240 | €1,229,728 | +€143,488 | +13.2% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €1,053,000 | €1,196,488 | +€143,488 | +13.6% |
| Distributable reserves | 133 | €1,053,000 | €1,196,488 | +€143,488 | +13.6% |
| Profit (loss) carried forward | 14 | €240 | €240 | = | 0.0% |
| Amounts payable | 17/49 | €30,526 | €23,641 | -€6,885 | -22.6% |
| Amounts payable within one year | 42/48 | €30,526 | €23,641 | -€6,885 | -22.6% |
| Trade debts | 44 | - | €183 | +€183 | |
| Suppliers | 440/4 | - | €183 | +€183 | |
| Taxes, remuneration and social security | 45 | €30,526 | €22,925 | -€7,601 | -24.9% |
| Taxes | 450/3 | €30,526 | €22,925 | -€7,601 | -24.9% |
| Other amounts payable | 47/48 | - | €533 | +€533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,249 | €12,128 | +€10,879 | +871% |
| Other operating charges | 640/8 | €804 | €491 | -€313 | -38.9% |
| Gross operating margin | 9900 | €192,077 | €196,993 | +€4,916 | +2.6% |
| Operating profit (loss) | 9901 | €190,024 | €184,374 | -€5,650 | -3.0% |
| Financial income | 75/76B | €21,454 | €27,028 | +€5,574 | +26.0% |
| Recurring financial income | 75 | €21,454 | €27,028 | +€5,574 | +26.0% |
| Financial charges | 65/66B | €60 | €62 | +€2 | +3.3% |
| Recurring financial charges | 65 | €60 | €62 | +€2 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €211,418 | €211,340 | -€78 | 0.0% |
| Income taxes | 67/77 | €66,332 | €67,852 | +€1,520 | +2.3% |
| Profit (loss) for the period | 9904 | €145,086 | €143,488 | -€1,598 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €145,086 | €143,488 | -€1,598 | -1.1% |
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 14 October 2026 via checked.be.