DE PUNT: 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.
DE PUNT
Largest movements
- Cash -€7,669
down €7,669 (-97.8%), from €7,841 to €172
mainly Investment in fixed assets (net) (-€7,201) and Net result for the year (-€1,044)
- Tangible fixed assets +€5,650
up €5,650 (+2.8%), from €202,520 to €208,170
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€6,787
down €6,787 (-63.8%), from €10,629 to €3,843
- Depreciation +€913
up €913 (+143.0%), from €638 to €1,551
- Other operating charges +€377
up €377 (+13.6%), from €2,768 to €3,145
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.
Cash bridge derived
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 | €212,214 | €210,214 | -€2,000 | -0.9% |
| Fixed assets | 21/28 | €202,520 | €208,170 | +€5,650 | +2.8% |
| Tangible fixed assets | 22/27 | €202,520 | €208,170 | +€5,650 | +2.8% |
| Land and buildings | 22 | €202,520 | €208,170 | +€5,650 | +2.8% |
| Current assets | 29/58 | €9,694 | €2,045 | -€7,650 | -78.9% |
| Cash at bank and in hand | 54/58 | €7,841 | €172 | -€7,669 | -97.8% |
| Deferred charges and accrued income | 490/1 | €1,853 | €1,872 | +€19 | +1.0% |
| Total equity and liabilities | 10/49 | €212,214 | €210,214 | -€2,000 | -0.9% |
| Equity | 10/15 | €157,252 | €156,209 | -€1,044 | -0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €137,234 | €137,234 | = | 0.0% |
| Reserves | 13 | €2,074 | €2,074 | = | 0.0% |
| Distributable reserves | 133 | €2,074 | €2,074 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€647 | -€1,691 | -€1,044 | -161.3% |
| Amounts payable | 17/49 | €54,962 | €54,006 | -€956 | -1.7% |
| Amounts payable within one year | 42/48 | €54,962 | €54,006 | -€956 | -1.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €54,962 | €54,006 | -€956 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €638 | €1,551 | +€913 | +143.0% |
| Other operating charges | 640/8 | €2,768 | €3,145 | +€377 | +13.6% |
| Gross operating margin | 9900 | €10,629 | €3,843 | -€6,787 | -63.8% |
| Operating profit (loss) | 9901 | €7,223 | -€853 | -€8,076 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €180 | €190 | +€10 | +5.8% |
| Recurring financial charges | 65 | €180 | €190 | +€10 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €7,043 | -€1,044 | -€8,087 | |
| Profit (loss) for the period | 9904 | €7,043 | -€1,044 | -€8,087 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,043 | -€1,044 | -€8,087 |
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 9 October 2026 via checked.be.