VIOLETTE PONCHAU: 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.
VIOLETTE PONCHAU
Largest movements
- Cash +€45,439
up €45,439 (+785%), from €5,786 to €51,225
mainly Net result for the year (+€54,221)
- Profit (loss) carried forward +€54,221
up €54,221 (+88.9%), from -€60,996 to -€6,775
- Other debts -€8,782
down €8,782 (-13.8%), from €63,782 to €55,000
- Gross operating margin +€45,917
up €45,917 (+508%), from €9,030 to €54,947
- Depreciation -€21,521
no longer reported in 2025 (was €21,521)
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 | €5,786 | €51,225 | +€45,439 | +785% |
| Current assets | 29/58 | €5,786 | €51,225 | +€45,439 | +785% |
| Cash at bank and in hand | 54/58 | €5,786 | €51,225 | +€45,439 | +785% |
| Total equity and liabilities | 10/49 | €5,786 | €51,225 | +€45,439 | +785% |
| Equity | 10/15 | -€57,996 | -€3,775 | +€54,221 | +93.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,996 | -€6,775 | +€54,221 | +88.9% |
| Amounts payable | 17/49 | €63,782 | €55,000 | -€8,782 | -13.8% |
| Amounts payable within one year | 42/48 | €63,782 | €55,000 | -€8,782 | -13.8% |
| Other amounts payable | 47/48 | €63,782 | €55,000 | -€8,782 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,521 | - | -€21,521 | |
| Gross operating margin | 9900 | €9,030 | €54,947 | +€45,917 | +508% |
| Operating profit (loss) | 9901 | -€12,491 | €54,947 | +€67,438 | |
| Financial charges | 65/66B | €794 | €726 | -€68 | -8.6% |
| Recurring financial charges | 65 | €794 | €726 | -€68 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,285 | €54,221 | +€67,506 | |
| Profit (loss) for the period | 9904 | -€13,285 | €54,221 | +€67,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,285 | €54,221 | +€67,506 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.