Renson-Pontseel: what changed
Renson-Pontseel
Largest movements
- Tangible fixed assets -€12,451
down €12,451 (-24.1%), from €51,664 to €39,213
of which Furniture and vehicles: -€11,419
- Cash +€7,888
up €7,888 (+19.2%), from €41,102 to €48,990
mainly Net result for the year (+€18,694) and Depreciation (+€12,451)
- Receivables within one year -€6,639
down €6,639 (-49.2%), from €13,505 to €6,866
of which Trade receivables: -€6,698
- Debts after one year -€6,034
down €6,034 (-28.0%), from €21,516 to €15,482
- Reserves -€5,605
down €5,605 (-10.3%), from €54,554 to €48,949
- Trade debts -€3,131
down €3,131 (-41.4%), from €7,571 to €4,440
- Tax, wage and social debts +€1,898
up €1,898 (+15.9%), from €11,960 to €13,858
- Other debts +€1,305
new in 2025: €1,305
- Gross operating margin -€13,060
down €13,060 (-23.4%), from €55,789 to €42,730
- Other operating charges -€6,454
down €6,454 (-92.5%), from €6,981 to €527
- Depreciation +€3,925
up €3,925 (+46.0%), from €8,526 to €12,451
- Taxes -€901
down €901 (-9.5%), from €9,496 to €8,595
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,271 | €95,069 | -€11,202 | -10.5% |
| Fixed assets | 21/28 | €51,664 | €39,213 | -€12,451 | -24.1% |
| Tangible fixed assets | 22/27 | €51,664 | €39,213 | -€12,451 | -24.1% |
| Plant, machinery and equipment | 23 | €2,434 | €1,401 | -€1,033 | -42.4% |
| Furniture and vehicles | 24 | €49,231 | €37,812 | -€11,419 | -23.2% |
| Current assets | 29/58 | €54,607 | €55,856 | +€1,249 | +2.3% |
| Amounts receivable within one year | 40/41 | €13,505 | €6,866 | -€6,639 | -49.2% |
| Trade receivables | 40 | €10,000 | €3,302 | -€6,698 | -67.0% |
| Other amounts receivable | 41 | €3,505 | €3,565 | +€59 | +1.7% |
| Cash at bank and in hand | 54/58 | €41,102 | €48,990 | +€7,888 | +19.2% |
| Total equity and liabilities | 10/49 | €106,271 | €95,069 | -€11,202 | -10.5% |
| Equity | 10/15 | €59,554 | €53,949 | -€5,605 | -9.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,554 | €48,949 | -€5,605 | -10.3% |
| Distributable reserves | 133 | €54,554 | €48,949 | -€5,605 | -10.3% |
| Amounts payable | 17/49 | €46,717 | €41,120 | -€5,597 | -12.0% |
| Amounts payable after more than one year | 17 | €21,516 | €15,482 | -€6,034 | -28.0% |
| Financial debts | 170/4 | €21,516 | €15,482 | -€6,034 | -28.0% |
| Amounts payable within one year | 42/48 | €25,201 | €25,638 | +€437 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €5,669 | €6,034 | +€364 | +6.4% |
| Trade debts | 44 | €7,571 | €4,440 | -€3,131 | -41.4% |
| Suppliers | 440/4 | €7,571 | €4,440 | -€3,131 | -41.4% |
| Taxes, remuneration and social security | 45 | €11,960 | €13,858 | +€1,898 | +15.9% |
| Taxes | 450/3 | €11,960 | €13,858 | +€1,898 | +15.9% |
| Other amounts payable | 47/48 | - | €1,305 | +€1,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,526 | €12,451 | +€3,925 | +46.0% |
| Other operating charges | 640/8 | €6,981 | €527 | -€6,454 | -92.5% |
| Gross operating margin | 9900 | €55,789 | €42,730 | -€13,060 | -23.4% |
| Operating profit (loss) | 9901 | €40,283 | €29,752 | -€10,531 | -26.1% |
| Financial charges | 65/66B | €3,002 | €2,463 | -€538 | -17.9% |
| Recurring financial charges | 65 | €3,002 | €2,463 | -€538 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €37,281 | €27,289 | -€9,992 | -26.8% |
| Income taxes | 67/77 | €9,496 | €8,595 | -€901 | -9.5% |
| Profit (loss) for the period | 9904 | €27,785 | €18,694 | -€9,091 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,785 | €18,694 | -€9,091 | -32.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.