PONTUS: what changed
Two fiscal 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.
PONTUS
Largest movements
- Receivables within one year -€17,911
down €17,911 (-17.4%), from €102,952 to €85,041
of which Trade receivables: -€10,773
- Deferred charges and accrued income -€6,644
down €6,644 (-98.4%), from €6,750 to €105
- Cash -€5,292
down €5,292 (-77.3%), from €6,843 to €1,551
mainly Net result for the year (-€55,026) and Tax, wage and social debts (-€4,095)
- Tangible fixed assets -€1,410
down €1,410 (-9.0%), from €15,656 to €14,246
- Profit (loss) carried forward -€55,026
down €55,026, from €2,182 to -€52,844
- Other debts +€16,585
new in 2024: €16,585
- Trade debts +€11,279
up €11,279 (+117.1%), from €9,633 to €20,912
- Tax, wage and social debts -€4,095
down €4,095 (-9.2%), from €44,385 to €40,290
- Gross operating margin -€259,833
down €259,833, from €212,592 to -€47,241
- Staff costs -€50,431
no longer reported in 2024 (was €50,431)
- Financial charges -€40,784
down €40,784 (-93.6%), from €43,584 to €2,799
- Taxes -€39,161
down €39,161 (-98.6%), from €39,725 to €564
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,200 | €100,943 | -€31,257 | -23.6% |
| Fixed assets | 21/28 | €15,656 | €14,246 | -€1,410 | -9.0% |
| Tangible fixed assets | 22/27 | €15,656 | €14,246 | -€1,410 | -9.0% |
| Furniture and vehicles | 24 | €15,656 | €14,246 | -€1,410 | -9.0% |
| Current assets | 29/58 | €116,544 | €86,697 | -€29,847 | -25.6% |
| Amounts receivable within one year | 40/41 | €102,952 | €85,041 | -€17,911 | -17.4% |
| Trade receivables | 40 | €17,392 | €6,619 | -€10,773 | -61.9% |
| Other amounts receivable | 41 | €85,560 | €78,422 | -€7,138 | -8.3% |
| Cash at bank and in hand | 54/58 | €6,843 | €1,551 | -€5,292 | -77.3% |
| Deferred charges and accrued income | 490/1 | €6,750 | €105 | -€6,644 | -98.4% |
| Total equity and liabilities | 10/49 | €132,200 | €100,943 | -€31,257 | -23.6% |
| Equity | 10/15 | €78,182 | €23,156 | -€55,026 | -70.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €71,000 | €71,000 | = | 0.0% |
| Distributable reserves | 133 | €71,000 | €71,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,182 | -€52,844 | -€55,026 | |
| Amounts payable | 17/49 | €54,018 | €77,787 | +€23,769 | +44.0% |
| Amounts payable within one year | 42/48 | €54,018 | €77,787 | +€23,769 | +44.0% |
| Trade debts | 44 | €9,633 | €20,912 | +€11,279 | +117.1% |
| Suppliers | 440/4 | €9,633 | €20,912 | +€11,279 | +117.1% |
| Taxes, remuneration and social security | 45 | €44,385 | €40,290 | -€4,095 | -9.2% |
| Taxes | 450/3 | €44,385 | €40,290 | -€4,095 | -9.2% |
| Other amounts payable | 47/48 | - | €16,585 | +€16,585 | |
| Remuneration, social security and pensions | 62 | €50,431 | - | -€50,431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,464 | €1,965 | -€499 | -20.3% |
| Other operating charges | 640/8 | €3,205 | €2,458 | -€748 | -23.3% |
| Gross operating margin | 9900 | €212,592 | -€47,241 | -€259,833 | |
| Operating profit (loss) | 9901 | €156,492 | -€51,663 | -€208,155 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +2200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2200.0% |
| Financial charges | 65/66B | €43,584 | €2,799 | -€40,784 | -93.6% |
| Recurring financial charges | 65 | €43,584 | €2,799 | -€40,784 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €112,908 | -€54,462 | -€167,370 | |
| Income taxes | 67/77 | €39,725 | €564 | -€39,161 | -98.6% |
| Profit (loss) for the period | 9904 | €73,182 | -€55,026 | -€128,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,182 | -€55,026 | -€128,209 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.