VAN PONTRAVE: 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.
VAN PONTRAVE
Largest movements
- Tangible fixed assets -€56,760
down €56,760 (-2.7%), from €2.1m to €2.0m
of which Land and buildings: -€58,886
- Cash +€55,934
up €55,934 (+50.3%), from €111,158 to €167,092
mainly Depreciation (+€60,233) and Net result for the year (+€43,690)
- Reserves +€43,690
up €43,690 (+7.9%), from €553,188 to €596,877
of which Distributable reserves: +€43,690
- Debts after one year -€41,782
down €41,782 (-9.0%), from €465,782 to €424,000
- Gross operating margin +€6,108
up €6,108 (+4.6%), from €132,241 to €138,349
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 | €2,200,649 | €2,198,808 | -€1,842 | -0.1% |
| Fixed assets | 21/28 | €2,088,038 | €2,031,278 | -€56,760 | -2.7% |
| Tangible fixed assets | 22/27 | €2,088,038 | €2,031,278 | -€56,760 | -2.7% |
| Land and buildings | 22 | €2,088,038 | €2,029,152 | -€58,886 | -2.8% |
| Furniture and vehicles | 24 | - | €2,126 | +€2,126 | |
| Current assets | 29/58 | €112,611 | €167,529 | +€54,918 | +48.8% |
| Amounts receivable within one year | 40/41 | €1,453 | €437 | -€1,016 | -69.9% |
| Other amounts receivable | 41 | €1,453 | €437 | -€1,016 | -69.9% |
| Cash at bank and in hand | 54/58 | €111,158 | €167,092 | +€55,934 | +50.3% |
| Total equity and liabilities | 10/49 | €2,200,649 | €2,198,808 | -€1,842 | -0.1% |
| Equity | 10/15 | €1,711,211 | €1,754,901 | +€43,690 | +2.6% |
| Contributions | 10/11 | €1,158,023 | €1,158,023 | = | 0.0% |
| Reserves | 13 | €553,188 | €596,877 | +€43,690 | +7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €553,188 | €596,877 | +€43,690 | +7.9% |
| Amounts payable | 17/49 | €489,438 | €443,907 | -€45,531 | -9.3% |
| Amounts payable after more than one year | 17 | €465,782 | €424,000 | -€41,782 | -9.0% |
| Financial debts | 170/4 | €465,782 | €424,000 | -€41,782 | -9.0% |
| Amounts payable within one year | 42/48 | €5,844 | €1,534 | -€4,310 | -73.7% |
| Trade debts | 44 | €145 | €1,346 | +€1,201 | +827% |
| Suppliers | 440/4 | €145 | €1,346 | +€1,201 | +827% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,699 | €188 | -€5,511 | -96.7% |
| Accrued charges and deferred income | 492/3 | €17,812 | €18,373 | +€560 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,567 | €60,233 | +€666 | +1.1% |
| Other operating charges | 640/8 | €18,161 | €19,535 | +€1,374 | +7.6% |
| Gross operating margin | 9900 | €132,241 | €138,349 | +€6,108 | +4.6% |
| Operating profit (loss) | 9901 | €54,513 | €58,581 | +€4,068 | +7.5% |
| Financial charges | 65/66B | €324 | €329 | +€5 | +1.4% |
| Recurring financial charges | 65 | €324 | €329 | +€5 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €54,189 | €58,253 | +€4,064 | +7.5% |
| Income taxes | 67/77 | €13,547 | €14,563 | +€1,016 | +7.5% |
| Profit (loss) for the period | 9904 | €40,642 | €43,690 | +€3,048 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,642 | €43,690 | +€3,048 | +7.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.