PONTON: 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.
PONTON
Largest movements
- Cash +€12,848
up €12,848 (+78.6%), from €16,348 to €29,196
mainly Net result for the year (+€29,250) and Receivables within one year (+€12,766)
- Receivables within one year -€12,766
down €12,766 (-17.3%), from €73,615 to €60,849
of which Trade receivables: -€38,115
- Deferred charges and accrued income -€1,073
down €1,073 (-17.5%), from €6,149 to €5,076
- Reserves +€29,240
up €29,240 (+29.8%), from €98,021 to €127,261
- Trade debts -€15,740
down €15,740 (-86.6%), from €18,183 to €2,443
- Tax, wage and social debts -€7,226
down €7,226 (-71.0%), from €10,174 to €2,948
- Other debts -€6,087
no longer reported in 2025 (was €6,087)
- Gross operating margin +€86,103
up €86,103, from -€50,915 to €35,188
- Taxes +€2,748
up €2,748 (+484%), from €567 to €3,315
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 | €102,302 | €102,301 | -€1 | 0.0% |
| Fixed assets | 21/28 | €6,190 | €7,181 | +€990 | +16.0% |
| Tangible fixed assets | 22/27 | €6,190 | €7,181 | +€990 | +16.0% |
| Plant, machinery and equipment | 23 | €2,833 | €1,998 | -€834 | -29.5% |
| Furniture and vehicles | 24 | €3,358 | €5,182 | +€1,824 | +54.3% |
| Current assets | 29/58 | €96,112 | €95,121 | -€991 | -1.0% |
| Amounts receivable within one year | 40/41 | €73,615 | €60,849 | -€12,766 | -17.3% |
| Trade receivables | 40 | €38,115 | - | -€38,115 | |
| Other amounts receivable | 41 | €35,500 | €60,849 | +€25,349 | +71.4% |
| Cash at bank and in hand | 54/58 | €16,348 | €29,196 | +€12,848 | +78.6% |
| Deferred charges and accrued income | 490/1 | €6,149 | €5,076 | -€1,073 | -17.5% |
| Total equity and liabilities | 10/49 | €102,302 | €102,301 | -€1 | 0.0% |
| Equity | 10/15 | €66,925 | €96,175 | +€29,250 | +43.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €98,021 | €127,261 | +€29,240 | +29.8% |
| Distributable reserves | 133 | €98,021 | €127,261 | +€29,240 | +29.8% |
| Profit (loss) carried forward | 14 | -€43,496 | -€43,486 | +€10 | 0.0% |
| Amounts payable | 17/49 | €35,377 | €6,126 | -€29,251 | -82.7% |
| Amounts payable within one year | 42/48 | €34,444 | €5,391 | -€29,053 | -84.3% |
| Trade debts | 44 | €18,183 | €2,443 | -€15,740 | -86.6% |
| Suppliers | 440/4 | €18,183 | €2,443 | -€15,740 | -86.6% |
| Taxes, remuneration and social security | 45 | €10,174 | €2,948 | -€7,226 | -71.0% |
| Taxes | 450/3 | €10,174 | €2,948 | -€7,226 | -71.0% |
| Other amounts payable | 47/48 | €6,087 | - | -€6,087 | |
| Accrued charges and deferred income | 492/3 | €934 | €735 | -€198 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,427 | €2,451 | +€24 | +1.0% |
| Other operating charges | 640/8 | €181 | €236 | +€55 | +30.5% |
| Gross operating margin | 9900 | -€50,915 | €35,188 | +€86,103 | |
| Operating profit (loss) | 9901 | -€53,523 | €32,500 | +€86,023 | |
| Financial income | 75/76B | €382 | €167 | -€215 | -56.2% |
| Recurring financial income | 75 | €382 | €167 | -€215 | -56.2% |
| Financial charges | 65/66B | €77 | €102 | +€25 | +31.7% |
| Recurring financial charges | 65 | €77 | €102 | +€25 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€53,219 | €32,565 | +€85,784 | |
| Income taxes | 67/77 | €567 | €3,315 | +€2,748 | +484% |
| Profit (loss) for the period | 9904 | -€53,786 | €29,250 | +€83,036 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,786 | €29,250 | +€83,036 |
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.