FIERPUNT: what changed
What changed
FIERPUNT
NACE 96.910, Personal service activities
filed annual accounts (NBB)
Net result for the year
-€8,935
2024 · €8,220-€17,155
Equity
€27,429
2024 · €36,364-€8,935
Cash
€52,723
2024 · €86,376-€33,654
Balance sheet total
€401,328
2024 · €436,891-€35,563
Largest movements
Assets
- Cash -€33,654
down €33,654 (-39.0%), from €86,376 to €52,723
mainly Debts after one year (-€37,068) and Current portion of long-term debt (-€26,689)
- Receivables within one year +€25,926
up €25,926 (+25.9%), from €100,002 to €125,927
of which Trade receivables: +€14,092
- Intangible fixed assets -€20,000
down €20,000 (-14.6%), from €136,658 to €116,658
- Tangible fixed assets -€13,085
down €13,085 (-39.0%), from €33,584 to €20,499
of which Furniture and vehicles: -€13,026
- Deferred charges and accrued income +€5,250
up €5,250 (+656%), from €800 to €6,050
Equity and liabilities
- Debts after one year -€37,068
down €37,068 (-38.2%), from €97,050 to €59,982
- Short-term financial debts +€32,490
new in 2025: €32,490
- Current portion of long-term debt -€26,689
down €26,689 (-41.9%), from €63,757 to €37,068
- Profit (loss) carried forward -€8,935
new in 2025: -€8,935
- Trade debts +€8,824
up €8,824 (+13.1%), from €67,455 to €76,280
Income statement
- Gross operating margin -€90,387
down €90,387 (-6.6%), from €1.4m to €1.3m
- Staff costs -€61,023
down €61,023 (-4.6%), from €1.3m to €1.3m
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
€8,220
Gross operating margin
-€90,387
Staff costs
+€61,023
Depreciation
+€4,204
Other operating charges
-€134
Other operating items
-€1,040
Financial income
+€259
Financial charges
+€1,226
Taxes
+€7,695
Result 2025
-€8,935
raises the resultlowers the resultnot broken down further in the accounts
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
-€12,128
Investment
+€9,741
Financing
-€31,267
Cash 2024
€86,376
From operations (derived)
-€12,128
Net result for the year
-€8,935
Depreciation
+€23,345
Receivables within one year
-€25,926
Deferred charges and accrued income
-€5,250
Trade debts
+€8,824
Tax, wage and social debts
-€4,186
Investment (derived)
+€9,741
Investment in fixed assets (net)
+€9,741
Financing
-€31,267
Debts after one year
-€37,068
Current portion of long-term debt
-€26,689
Short-term financial debts
+€32,490
Cash 2025
€52,723
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,891 | €401,328 | -€35,563 | -8.1% |
| Fixed assets | 21/28 | €203,942 | €170,856 | -€33,085 | -16.2% |
| Intangible fixed assets | 21 | €136,658 | €116,658 | -€20,000 | -14.6% |
| Tangible fixed assets | 22/27 | €33,584 | €20,499 | -€13,085 | -39.0% |
| Plant, machinery and equipment | 23 | €6,067 | €6,007 | -€60 | -1.0% |
| Furniture and vehicles | 24 | €27,517 | €14,491 | -€13,026 | -47.3% |
| Financial fixed assets | 28 | €33,700 | €33,700 | = | 0.0% |
| Current assets | 29/58 | €232,949 | €230,471 | -€2,478 | -1.1% |
| Amounts receivable after more than one year | 29 | €45,771 | €45,771 | = | 0.0% |
| Other amounts receivable | 291 | €45,771 | €45,771 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €100,002 | €125,927 | +€25,926 | +25.9% |
| Trade receivables | 40 | €82,665 | €96,757 | +€14,092 | +17.0% |
| Other amounts receivable | 41 | €17,337 | €29,171 | +€11,833 | +68.3% |
| Cash at bank and in hand | 54/58 | €86,376 | €52,723 | -€33,654 | -39.0% |
| Deferred charges and accrued income | 490/1 | €800 | €6,050 | +€5,250 | +656% |
| Total equity and liabilities | 10/49 | €436,891 | €401,328 | -€35,563 | -8.1% |
| Equity | 10/15 | €36,364 | €27,429 | -€8,935 | -24.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,364 | €33,364 | = | 0.0% |
| Distributable reserves | 133 | €33,364 | €33,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,935 | -€8,935 | |
| Amounts payable | 17/49 | €400,527 | €373,899 | -€26,628 | -6.6% |
| Amounts payable after more than one year | 17 | €97,050 | €59,982 | -€37,068 | -38.2% |
| Financial debts | 170/4 | €97,050 | €59,982 | -€37,068 | -38.2% |
| Amounts payable within one year | 42/48 | €303,477 | €313,917 | +€10,440 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €63,757 | €37,068 | -€26,689 | -41.9% |
| Financial debts | 43 | - | €32,490 | +€32,490 | |
| Credit institutions | 430/8 | - | €32,490 | +€32,490 | |
| Trade debts | 44 | €67,455 | €76,280 | +€8,824 | +13.1% |
| Suppliers | 440/4 | €67,455 | €76,280 | +€8,824 | +13.1% |
| Taxes, remuneration and social security | 45 | €172,265 | €168,079 | -€4,186 | -2.4% |
| Taxes | 450/3 | €15,627 | €10,254 | -€5,373 | -34.4% |
| Remuneration and social security | 454/9 | €156,639 | €157,825 | +€1,187 | +0.8% |
| Remuneration, social security and pensions | 62 | €1,316,347 | €1,255,324 | -€61,023 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,548 | €23,345 | -€4,204 | -15.3% |
| Other operating charges | 640/8 | €710 | €844 | +€134 | +18.9% |
| Non-recurring operating charges | 66A | - | €1,040 | +€1,040 | |
| Gross operating margin | 9900 | €1,367,415 | €1,277,028 | -€90,387 | -6.6% |
| Operating profit (loss) | 9901 | €22,809 | -€3,526 | -€26,334 | |
| Financial income | 75/76B | €150 | €409 | +€259 | +172% |
| Recurring financial income | 75 | €150 | €409 | +€259 | +172% |
| Financial charges | 65/66B | €5,764 | €4,538 | -€1,226 | -21.3% |
| Recurring financial charges | 65 | €5,764 | €4,538 | -€1,226 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €17,195 | -€7,655 | -€24,850 | |
| Income taxes | 67/77 | €8,975 | €1,280 | -€7,695 | -85.7% |
| Profit (loss) for the period | 9904 | €8,220 | -€8,935 | -€17,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,220 | -€8,935 | -€17,155 |
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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 5 November 2026 via checked.be.