PONTUS 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.
PONTUS CONSULTING
Largest movements
- Receivables within one year -€1,047
down €1,047 (-1.3%), from €80,191 to €79,144
- Tax, wage and social debts -€5,052
no longer reported in 2022 (was €5,052)
- Profit (loss) carried forward +€3,415
up €3,415 (+82.5%), from €4,138 to €7,553
- Gross operating margin +€21,277
up €21,277 (+92.5%), from -€23,006 to -€1,730
- Other operating charges -€462
down €462 (-57.1%), from €809 to €348
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,191 | €79,144 | -€1,047 | -1.3% |
| Current assets | 29/58 | €80,191 | €79,144 | -€1,047 | -1.3% |
| Amounts receivable within one year | 40/41 | €80,191 | €79,144 | -€1,047 | -1.3% |
| Other amounts receivable | 41 | €80,191 | €79,144 | -€1,047 | -1.3% |
| Total equity and liabilities | 10/49 | €80,191 | €79,144 | -€1,047 | -1.3% |
| Equity | 10/15 | €74,069 | €77,484 | +€3,415 | +4.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €51,381 | €51,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €49,526 | €49,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,138 | €7,553 | +€3,415 | +82.5% |
| Amounts payable | 17/49 | €6,122 | €1,660 | -€4,462 | -72.9% |
| Amounts payable within one year | 42/48 | €6,122 | €1,660 | -€4,462 | -72.9% |
| Trade debts | 44 | €1,070 | €1,660 | +€590 | +55.2% |
| Suppliers | 440/4 | €1,070 | €1,660 | +€590 | +55.2% |
| Taxes, remuneration and social security | 45 | €5,052 | - | -€5,052 | |
| Taxes | 450/3 | €5,052 | - | -€5,052 | |
| Other operating charges | 640/8 | €809 | €348 | -€462 | -57.1% |
| Gross operating margin | 9900 | -€23,006 | -€1,730 | +€21,277 | +92.5% |
| Operating profit (loss) | 9901 | -€23,816 | -€2,077 | +€21,738 | +91.3% |
| Financial income | 75/76B | €5,600 | €5,492 | -€107 | -1.9% |
| Recurring financial income | 75 | €5,600 | €5,492 | -€107 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,216 | €3,415 | +€21,631 | |
| Profit (loss) for the period | 9904 | -€18,216 | €3,415 | +€21,631 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,216 | €3,415 | +€21,631 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.