PONTZEELE: 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.
PONTZEELE
Largest movements
- Tangible fixed assets -€13,541
down €13,541 (-22.4%), from €60,542 to €47,001
of which Furniture and vehicles: -€13,362
- Cash -€8,398
down €8,398 (-94.3%), from €8,903 to €505
mainly Net result for the year (-€23,584) and Other debts (-€6,136)
- Deferred charges and accrued income +€2,167
up €2,167 (+201%), from €1,078 to €3,244
- Receivables within one year +€904
up €904 (+8.7%), from €10,337 to €11,241
of which Other amounts receivable: +€2,140
- Profit (loss) carried forward -€20,984
down €20,984 (-152%), from -€13,810 to -€34,793
- Short-term financial debts +€7,866
new in 2025: €7,866
- Other debts -€6,136
down €6,136 (-17.6%), from €34,917 to €28,781
- Accrued charges and deferred income -€5,154
down €5,154 (-100%), from €5,154 to €0
- Trade debts +€4,569
up €4,569, from €0 to €4,569
- Gross operating margin -€21,683
down €21,683 (-74.4%), from €29,128 to €7,444
- Depreciation +€8,908
up €8,908 (+192%), from €4,633 to €13,541
- Taxes -€3,470
down €3,470 (-88.2%), from €3,933 to €462
- Other operating charges -€1,341
down €1,341 (-58.8%), from €2,282 to €941
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 | €80,860 | €61,991 | -€18,868 | -23.3% |
| Fixed assets | 21/28 | €60,542 | €47,001 | -€13,541 | -22.4% |
| Tangible fixed assets | 22/27 | €60,542 | €47,001 | -€13,541 | -22.4% |
| Plant, machinery and equipment | 23 | €517 | €338 | -€179 | -34.6% |
| Furniture and vehicles | 24 | €60,025 | €46,663 | -€13,362 | -22.3% |
| Current assets | 29/58 | €20,318 | €14,991 | -€5,328 | -26.2% |
| Amounts receivable within one year | 40/41 | €10,337 | €11,241 | +€904 | +8.7% |
| Trade receivables | 40 | €9,569 | €8,333 | -€1,236 | -12.9% |
| Other amounts receivable | 41 | €768 | €2,908 | +€2,140 | +279% |
| Cash at bank and in hand | 54/58 | €8,903 | €505 | -€8,398 | -94.3% |
| Deferred charges and accrued income | 490/1 | €1,078 | €3,244 | +€2,167 | +201% |
| Total equity and liabilities | 10/49 | €80,860 | €61,991 | -€18,868 | -23.3% |
| Equity | 10/15 | €38,790 | €15,207 | -€23,584 | -60.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,600 | €0 | -€2,600 | -100% |
| Non-distributable reserves | 130/1 | €2,600 | €0 | -€2,600 | -100% |
| Reserves not available under the articles | 1311 | €2,600 | €0 | -€2,600 | -100% |
| Profit (loss) carried forward | 14 | -€13,810 | -€34,793 | -€20,984 | -152% |
| Amounts payable | 17/49 | €42,070 | €46,785 | +€4,715 | +11.2% |
| Amounts payable within one year | 42/48 | €36,916 | €46,785 | +€9,869 | +26.7% |
| Financial debts | 43 | - | €7,866 | +€7,866 | |
| Credit institutions | 430/8 | - | €7,866 | +€7,866 | |
| Trade debts | 44 | €0 | €4,569 | +€4,569 | |
| Suppliers | 440/4 | €0 | €4,569 | +€4,569 | |
| Taxes, remuneration and social security | 45 | €1,998 | €5,570 | +€3,571 | +179% |
| Taxes | 450/3 | €1,998 | €5,570 | +€3,571 | +179% |
| Other amounts payable | 47/48 | €34,917 | €28,781 | -€6,136 | -17.6% |
| Accrued charges and deferred income | 492/3 | €5,154 | €0 | -€5,154 | -100% |
| Non-recurring operating income | 76A | €4,711 | €0 | -€4,711 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,633 | €13,541 | +€8,908 | +192% |
| Other operating charges | 640/8 | €2,282 | €941 | -€1,341 | -58.8% |
| Non-recurring operating charges | 66A | €3,475 | €15,434 | +€11,959 | +344% |
| Gross operating margin | 9900 | €29,128 | €7,444 | -€21,683 | -74.4% |
| Operating profit (loss) | 9901 | €18,737 | -€22,472 | -€41,209 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,200% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,200% |
| Financial charges | 65/66B | €570 | €650 | +€81 | +14.2% |
| Recurring financial charges | 65 | €570 | €650 | +€81 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €18,167 | -€23,121 | -€41,289 | |
| Income taxes | 67/77 | €3,933 | €462 | -€3,470 | -88.2% |
| Profit (loss) for the period | 9904 | €14,235 | -€23,584 | -€37,818 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,235 | -€23,584 | -€37,818 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.