PONTZEELE INTERIEUR: what changed
What changed
PONTZEELE INTERIEUR
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
€253,428
2024 · €499,518-€246,091
Equity
€1.8m
2024 · €1.8m+€53,428
Cash
€474,545
2024 · €737,612-€263,067
Balance sheet total
€4.1m
2024 · €4.3m-€207,040
Largest movements
Assets
- Cash -€263,067
down €263,067 (-35.7%), from €737,612 to €474,545
mainly Other debts (-€272,719) and Contributions, distributions and other (-€200,000)
- Stocks and contracts +€191,104
up €191,104 (+11.0%), from €1.7m to €1.9m
- Receivables within one year -€141,207
down €141,207 (-54.9%), from €257,333 to €116,126
of which Other amounts receivable: -€143,384
Equity and liabilities
- Other debts -€272,719
down €272,719 (-56.1%), from €485,741 to €213,022
- Trade debts +€193,176
up €193,176 (+29.0%), from €665,934 to €859,110
- Debts after one year -€157,989
down €157,989 (-24.3%), from €650,578 to €492,589
- Current portion of long-term debt -€111,454
down €111,454 (-41.4%), from €269,443 to €157,989
- Advances received +€73,284
up €73,284 (+171%), from €42,758 to €116,042
Income statement
- Gross operating margin -€325,087
down €325,087 (-25.8%), from €1.3m to €936,075
- Depreciation -€85,996
down €85,996 (-39.1%), from €220,028 to €134,033
- Staff costs +€39,247
up €39,247 (+9.0%), from €437,807 to €477,054
- Taxes -€17,267
down €17,267 (-39.8%), from €43,428 to €26,161
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€499,518
Gross operating margin
-€325,087
Staff costs
-€39,247
Depreciation
+€85,996
Other operating charges
+€12,379
Financial income
-€4,121
Financial charges
+€6,723
Taxes
+€17,267
Result 2025
€253,428
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€288,290
Investment
-€131,913
Financing
-€419,443
Cash 2024
€737,612
From operations (derived)
+€288,290
Net result for the year
+€253,428
Depreciation
+€134,033
Stocks and contracts
-€191,104
Receivables within one year
+€141,207
Deferred charges and accrued income
-€8,249
Provisions
-€2,258
Trade debts
+€193,176
Tax, wage and social debts
-€30,163
Advances received
+€73,284
Other debts
-€272,719
Accrued charges and deferred income
-€2,344
Investment (derived)
-€131,913
Investment in fixed assets (net)
-€131,913
Financing
-€419,443
Debts after one year
-€157,989
Current portion of long-term debt
-€111,454
Short-term financial debts
+€50,000
Contributions, distributions and other
-€200,000
Cash 2025
€474,545
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,336,161 | €4,129,121 | -€207,040 | -4.8% |
| Fixed assets | 21/28 | €1,599,516 | €1,597,397 | -€2,119 | -0.1% |
| Intangible fixed assets | 21 | - | €20,986 | +€20,986 | |
| Tangible fixed assets | 22/27 | €1,599,230 | €1,576,125 | -€23,105 | -1.4% |
| Land and buildings | 22 | €1,458,940 | €1,395,264 | -€63,676 | -4.4% |
| Plant, machinery and equipment | 23 | €76,450 | €40,147 | -€36,304 | -47.5% |
| Furniture and vehicles | 24 | €23,405 | €68,722 | +€45,317 | +194% |
| Other tangible fixed assets | 26 | €40,435 | €71,992 | +€31,558 | +78.0% |
| Financial fixed assets | 28 | €286 | €286 | = | 0.0% |
| Current assets | 29/58 | €2,736,645 | €2,531,723 | -€204,921 | -7.5% |
| Stocks and contracts in progress | 3 | €1,735,404 | €1,926,507 | +€191,104 | +11.0% |
| Stocks | 30/36 | €1,735,404 | €1,926,507 | +€191,104 | +11.0% |
| Amounts receivable within one year | 40/41 | €257,333 | €116,126 | -€141,207 | -54.9% |
| Trade receivables | 40 | €113,829 | €116,005 | +€2,177 | +1.9% |
| Other amounts receivable | 41 | €143,504 | €121 | -€143,384 | -99.9% |
| Cash at bank and in hand | 54/58 | €737,612 | €474,545 | -€263,067 | -35.7% |
| Deferred charges and accrued income | 490/1 | €6,297 | €14,546 | +€8,249 | +131% |
| Total equity and liabilities | 10/49 | €4,336,161 | €4,129,121 | -€207,040 | -4.8% |
| Equity | 10/15 | €1,787,232 | €1,840,659 | +€53,428 | +3.0% |
| Contributions | 10/11 | €67,000 | €67,000 | = | 0.0% |
| Capital | 10 | €67,000 | €67,000 | = | 0.0% |
| Issued capital | 100 | €67,000 | €67,000 | = | 0.0% |
| Reserves | 13 | €1,719,865 | €1,773,171 | +€53,306 | +3.1% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €182,428 | €176,734 | -€5,694 | -3.1% |
| Distributable reserves | 133 | €1,530,000 | €1,589,000 | +€59,000 | +3.9% |
| Profit (loss) carried forward | 14 | €367 | €488 | +€122 | +33.1% |
| Provisions and deferred taxes | 16 | €40,619 | €38,361 | -€2,258 | -5.6% |
| Deferred taxes | 168 | €40,619 | €38,361 | -€2,258 | -5.6% |
| Amounts payable | 17/49 | €2,508,310 | €2,250,100 | -€258,210 | -10.3% |
| Amounts payable after more than one year | 17 | €650,578 | €492,589 | -€157,989 | -24.3% |
| Financial debts | 170/4 | €650,578 | €492,589 | -€157,989 | -24.3% |
| Amounts payable within one year | 42/48 | €1,855,388 | €1,757,511 | -€97,877 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €269,443 | €157,989 | -€111,454 | -41.4% |
| Financial debts | 43 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Credit institutions | 430/8 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Trade debts | 44 | €665,934 | €859,110 | +€193,176 | +29.0% |
| Suppliers | 440/4 | €665,934 | €859,110 | +€193,176 | +29.0% |
| Advances received on contracts in progress | 46 | €42,758 | €116,042 | +€73,284 | +171% |
| Taxes, remuneration and social security | 45 | €91,512 | €61,349 | -€30,163 | -33.0% |
| Taxes | 450/3 | €43,019 | €2,131 | -€40,888 | -95.0% |
| Remuneration and social security | 454/9 | €48,493 | €59,218 | +€10,725 | +22.1% |
| Other amounts payable | 47/48 | €485,741 | €213,022 | -€272,719 | -56.1% |
| Accrued charges and deferred income | 492/3 | €2,344 | €0 | -€2,344 | -100% |
| Non-recurring operating income | 76A | €4,741 | €0 | -€4,741 | -100% |
| Remuneration, social security and pensions | 62 | €437,807 | €477,054 | +€39,247 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,028 | €134,033 | -€85,996 | -39.1% |
| Other operating charges | 640/8 | €34,637 | €22,258 | -€12,379 | -35.7% |
| Gross operating margin | 9900 | €1,261,162 | €936,075 | -€325,087 | -25.8% |
| Operating profit (loss) | 9901 | €568,690 | €302,730 | -€265,960 | -46.8% |
| Financial income | 75/76B | €17,651 | €13,529 | -€4,121 | -23.3% |
| Recurring financial income | 75 | €17,651 | €13,529 | -€4,121 | -23.3% |
| Financial charges | 65/66B | €45,652 | €38,929 | -€6,723 | -14.7% |
| Recurring financial charges | 65 | €45,652 | €38,929 | -€6,723 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €540,688 | €277,330 | -€263,358 | -48.7% |
| Transfer from deferred taxes | 780 | €2,258 | €2,258 | = | 0.0% |
| Income taxes | 67/77 | €43,428 | €26,161 | -€17,267 | -39.8% |
| Profit (loss) for the period | 9904 | €499,518 | €253,428 | -€246,091 | -49.3% |
| Transfer from tax-exempt reserves | 789 | €5,694 | €5,694 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €505,212 | €259,122 | -€246,091 | -48.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.