PONTON 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.
PONTON GENT
Largest movements
- Cash +€50,235
up €50,235 (+56.5%), from €88,867 to €139,102
mainly Net result for the year (+€77,297) and Current portion of long-term debt (+€28,426)
- Receivables within one year +€45,744
up €45,744 (+160%), from €28,524 to €74,268
of which Other amounts receivable: +€51,038
- Tangible fixed assets -€6,341
down €6,341 (-7.0%), from €90,941 to €84,600
of which Land and buildings: -€9,313
- Reserves +€77,297
up €77,297 (+59.5%), from €129,891 to €207,189
- Current portion of long-term debt +€28,426
up €28,426 (+68.7%), from €41,370 to €69,797
- Tax, wage and social debts -€13,665
down €13,665 (-75.4%), from €18,128 to €4,463
of which Remuneration and social security: -€11,946
- Debts after one year -€4,797
no longer reported in 2025 (was €4,797)
- Gross operating margin +€57,093
up €57,093 (+30.5%), from €186,964 to €244,057
- Staff costs +€32,521
up €32,521 (+41.7%), from €78,059 to €110,580
- Taxes +€7,314
up €7,314 (+31.2%), from €23,475 to €30,789
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 | €225,987 | €314,936 | +€88,949 | +39.4% |
| Fixed assets | 21/28 | €91,312 | €84,970 | -€6,341 | -6.9% |
| Tangible fixed assets | 22/27 | €90,941 | €84,600 | -€6,341 | -7.0% |
| Land and buildings | 22 | €62,854 | €53,541 | -€9,313 | -14.8% |
| Plant, machinery and equipment | 23 | €20,159 | €25,382 | +€5,223 | +25.9% |
| Furniture and vehicles | 24 | €7,928 | €5,677 | -€2,251 | -28.4% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €134,675 | €229,966 | +€95,290 | +70.8% |
| Stocks and contracts in progress | 3 | €16,125 | €16,595 | +€471 | +2.9% |
| Stocks | 30/36 | €16,125 | €16,595 | +€471 | +2.9% |
| Amounts receivable within one year | 40/41 | €28,524 | €74,268 | +€45,744 | +160% |
| Trade receivables | 40 | €5,294 | - | -€5,294 | |
| Other amounts receivable | 41 | €23,231 | €74,268 | +€51,038 | +220% |
| Cash at bank and in hand | 54/58 | €88,867 | €139,102 | +€50,235 | +56.5% |
| Deferred charges and accrued income | 490/1 | €1,159 | - | -€1,159 | |
| Total equity and liabilities | 10/49 | €225,987 | €314,936 | +€88,949 | +39.4% |
| Equity | 10/15 | €135,891 | €213,189 | +€77,297 | +56.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €129,891 | €207,189 | +€77,297 | +59.5% |
| Distributable reserves | 133 | €129,891 | €207,189 | +€77,297 | +59.5% |
| Amounts payable | 17/49 | €90,096 | €101,748 | +€11,652 | +12.9% |
| Amounts payable after more than one year | 17 | €4,797 | - | -€4,797 | |
| Financial debts | 170/4 | €4,797 | - | -€4,797 | |
| Amounts payable within one year | 42/48 | €85,299 | €101,748 | +€16,449 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €41,370 | €69,797 | +€28,426 | +68.7% |
| Trade debts | 44 | €25,800 | €27,488 | +€1,688 | +6.5% |
| Suppliers | 440/4 | €25,800 | €27,488 | +€1,688 | +6.5% |
| Taxes, remuneration and social security | 45 | €18,128 | €4,463 | -€13,665 | -75.4% |
| Taxes | 450/3 | €1,937 | €217 | -€1,720 | -88.8% |
| Remuneration and social security | 454/9 | €16,192 | €4,246 | -€11,946 | -73.8% |
| Remuneration, social security and pensions | 62 | €78,059 | €110,580 | +€32,521 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,533 | €23,236 | +€1,702 | +7.9% |
| Other operating charges | 640/8 | €2,162 | €2,385 | +€223 | +10.3% |
| Gross operating margin | 9900 | €186,964 | €244,057 | +€57,093 | +30.5% |
| Operating profit (loss) | 9901 | €85,210 | €107,856 | +€22,646 | +26.6% |
| Financial income | 75/76B | €186 | €1,195 | +€1,009 | +542% |
| Recurring financial income | 75 | €186 | €1,195 | +€1,009 | +542% |
| Financial charges | 65/66B | €1,061 | €965 | -€96 | -9.1% |
| Recurring financial charges | 65 | €1,061 | €965 | -€96 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €84,335 | €108,086 | +€23,751 | +28.2% |
| Income taxes | 67/77 | €23,475 | €30,789 | +€7,314 | +31.2% |
| Profit (loss) for the period | 9904 | €60,860 | €77,297 | +€16,437 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,860 | €77,297 | +€16,437 | +27.0% |
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 19 October 2026 via checked.be.